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Article

Mohammadreza Esmaeili Givi, Mohammad Karim Saberi, Mojtaba Talafidaryani, Mahdi Abdolhamid, Rahim Nikandish and Abbas Fattahi

The Journal of Intellectual Capital (JIC) celebrated its 20th anniversary in 2020. Therefore, the present study aims to provide a general overview of the history and key…

Abstract

Purpose

The Journal of Intellectual Capital (JIC) celebrated its 20th anniversary in 2020. Therefore, the present study aims to provide a general overview of the history and key trends in this journal during 2000–2019.

Design/methodology/approach

Two types of citation and textual data during a 20-year journal period were retrieved from the Scopus database. The citation structures and contents were explored based on a combination of bibliometric analysis, altmetric analysis and text mining. The journal themes and trends of their changes were analyzed through citation bursts, mapping and topic modeling. To make a better comparison, the text mining process for the topic modeling of the IC field was performed in addition to the topic modeling of JIC.

Findings

Bibliometric analysis indicated that JIC has experienced a remarkable growth in terms of the number of publications and citations over the last 20 years. The results indicated that JIC plays a significant role among IC researchers. Additionally, a large number of researchers, institutes and countries have made contributions to this journal and cited its research papers. Altmetric analysis showed that JIC has been shared in different social media such as Twitter, Facebook, Wikipedia, Mendeley, Citeulike, news and blogs. Text mining abstract of JIC articles indicated that “measurement,” “financial performance” and “IC reporting” have the relative prevalence with increasing trends over the past 20 years. In addition, “research trends” and “national and international studies” had a stable trend with low thematic share.

Research limitations/implications

The findings have important implications for the JIC editorial team in order to make informed decisions about the further development of JIC as well as for IC researchers and practitioners to make more valuable contributions to the journal.

Originality/value

Using bibliometric analysis, altmetric analysis and text mining, this study provided a systematic and comprehensive analysis of JIC. The simultaneous use of these methods provides an interesting, unique and suitable capacity to analyze the journals by considering their various aspects.

Details

Journal of Intellectual Capital, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1469-1930

Keywords

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Abstract

Details

Intellectual Capital and Public Sector Performance
Type: Book
ISBN: 978-1-78350-169-4

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Abstract

Details

Intellectual Capital and Public Sector Performance
Type: Book
ISBN: 978-1-78350-169-4

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Abstract

Details

Intellectual Capital and Public Sector Performance
Type: Book
ISBN: 978-1-78350-169-4

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Article

Marco Bellucci, Giacomo Marzi, Beatrice Orlando and Francesco Ciampi

This article aims to provide a bibliometric and systematic literature analysis of studies published in the Journal of Intellectual Capital (JIC) from 2014 to 2018 in order…

Abstract

Purpose

This article aims to provide a bibliometric and systematic literature analysis of studies published in the Journal of Intellectual Capital (JIC) from 2014 to 2018 in order to highlight emerging themes and future trends.

Design/methodology/approach

The analysis focused on 187 papers published on JIC over a period of five years. A scientometric approach to data mining enabled the detection of patterns in the dataset. Precisely, the investigation was conducted by integrating a bibliometric analysis on VOSviewer with a systematic literature review.

Findings

Four main streams of research on JIC emerged in the years of the analysis: reporting and disclosure of intellectual capital; intellectual capital research in universities, education and public sector; knowledge management; intellectual capital, financial performance, and market value.

Research limitations/implications

The study offers valid insights to the topics covered by the Journal of Intellectual Capital by identifying the main research gaps and trends, along with future research avenues.

Originality/value

Prior scholars mostly focused on systematic literature reviews, whilst the use of bibliometric methods generally seems to be a missing tile in the research domain. Also, none of the extant studies has focused on the Journal of Intellectual Capital with reference to the 2014–2018 period. The use of both bibliometric and systematic approaches to literature review delivered extremely fine-tuned results in terms of factors such as citations, contents and evolution of clusters over time.

Details

Journal of Intellectual Capital, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1469-1930

Keywords

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Article

Oksana Lentjušenkova and Inga Lapiņa

Nowadays, the aspects of the intellectual capital (IC) management have become important, valuing it as an integral part of the organisation. Researchers emphasise the…

Abstract

Purpose

Nowadays, the aspects of the intellectual capital (IC) management have become important, valuing it as an integral part of the organisation. Researchers emphasise the strategic importance of IC management, particularly in the context of satisfying the stakeholders' interests and value creation. However, the existing studies reflect individual elements of IC management, not analysing them as a system which is a part of the organisational management system, and hence it is impossible to draw valid conclusions on the impact of IC on the organisation's performance. The aim of the paper is to describe an approach to the elaboration of the IC management strategy and its integration into the organisation's management system.

Design/methodology/approach

The developed approach is based on a holistic and systemic view of the organisation, where IC management is integrated into the organisation's management . This approach is based on the structure of IC developed by Lentjušenkova and Lapina (2016). In this structure, business processes are the IC component that unites the other three ones – human capital, technologies and intangible assets. The study has used induction and deduction, as well as analytical and synthetic qualitative research methods, including logical constructive and conceptual (concept) analysis.

Findings

Elaborating the organisational strategy by taking into account the stakeholder interests, the organisation is able to ensure sustainable development. Using the integrated management approach, IC management is integrated into the organisation's activities and joint operational strategy. In this case, IC management becomes an integral part of the organisation's activities functioning in conjunction with the other organisation's systems, and it is integrated into all ongoing business processes.

Research limitations/implications

The approach the authors have proposed to IC management could be adapted by small and medium-sized companies. Using it, companies do not need to create special functional units or division, because IC becomes an integral part of organisation's processes.

Originality/value

In previous studies, business processes were considered as one of the components of IC. In the study’s approach, business processes imply integration of IC into the overall organisation management system. As a framework for the proposed approach, the authors have used the Deming cycle “Plan-Do-Check-Act” that envisages dividing the development and implementation of the IC management and development strategy into four phases, with a clear allocation of tasks and a defined outcome for each individual phase. To use this approach, it is enough for organisations to conduct an analysis of processes and, depending on the strategic goals of the organisation, make additions related to managing IC.

Details

Business Process Management Journal, vol. 26 no. 7
Type: Research Article
ISSN: 1463-7154

Keywords

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Article

Robin Roslender and Robin Fincham

Accounting for intellectual capital is increasingly recognised to be one of the most fascinating and potentially far‐reaching challenges facing the accountancy profession…

Abstract

Accounting for intellectual capital is increasingly recognised to be one of the most fascinating and potentially far‐reaching challenges facing the accountancy profession. A growing literature, encompassing theoretical, empirical and practical elements, is currently emerging as researchers and practitioners endeavour to account for the hidden value that the intellectual capital concept denotes, and its pivotal role in the value creation process. To date, many of the most instructive advances have emanated from Scandinavia, reflecting these societies' sustained interest in necessity of accounting for the worth of employees, arguably the principal progenitor of intellectual capital accounting. Reports from a number of Australian, Canadian and European enquiries have added to the momentum of the intellectual capital accounting project, whilst affirming its links with contemporary debates about the information society, intangibles, knowledge management and business reporting. This paper reports and discusses some of the findings of a recently completed field study of intellectual capital accounting developments in the UK, funded by one of the professional accountancy bodies. Drawing on a series of semi‐structured interviews, it documents how senior managers in six knowledge‐based organisations view intellectual capital and related developments, their evolving attempts to respond to the challenges these present, and their progress in measuring and reporting their performance in these areas.

Details

Accounting, Auditing & Accountability Journal, vol. 17 no. 2
Type: Research Article
ISSN: 0951-3574

Keywords

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Article

Yolanda Ramírez

The purpose of this paper is to provide assistance to public organizations in the process of developing their ability to identify, measure and manage their intangible assets.

Abstract

Purpose

The purpose of this paper is to provide assistance to public organizations in the process of developing their ability to identify, measure and manage their intangible assets.

Design/methodology/approach

A review of the most important intellectual capital management initiatives at Spanish public organizations is realized.

Findings

The paper shows the importance of intellectual capital approaches as instruments to face the new challenges in public sector. The experience gained from the case studies provides a practical help to public organizations to develop means to identify, measure and manage their intangible assets.

Practical implications

The study provides a basis to understand how Spanish public organizations are measuring and managing their intellectual capital. In this sense, the first step would be the definition and diffusion of the organization's strategic objectives. Then, critical intangibles related to these objectives should be identified. Afterwards, a set of indicators is defined and developed for each intangible.

Originality/value

Public managers work with intangible concepts, although there is not always a methodology available that systematizes their identification, measurement and presentation. To deal with this problem, it is considered fundamental to know which initiatives have been carried out in Spain in relation to models of intellectual capital management for public organizations.

Details

Journal of Intellectual Capital, vol. 11 no. 2
Type: Research Article
ISSN: 1469-1930

Keywords

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Article

Carla Curado

The purpose of this paper is to capture the perceptions of knowledge management and intellectual capital in the banking industry. The reason for developing such a study is

Abstract

Purpose

The purpose of this paper is to capture the perceptions of knowledge management and intellectual capital in the banking industry. The reason for developing such a study is that little research has clearly addressed both subjects at the same time. After verifying that knowledge management and intellectual capital are identified as different concepts in the banking industry, the final aim of the paper is to identify the relevancy and perceived value of such organizational variables in the banks.

Design/methodology/approach

This research paper follows a qualitative approach and considers two different knowledge management strategies: exploitation and exploration and three different intellectual capital components: human capital, internal structures and external structures. The paper develops and analyses several interviews in the banking industry at top management level across different banks.

Findings

This study led to some interesting findings, allowing verification of most of the theoretical knowledge management and intellectual capital literatures, as well as gathering some examples of its routines and elements, and also identifying the value given to knowledge management and intellectual capital by the banks that took part in the study.

Research limitations/implications

There are some research limitations regarding the industry context, but this may result in a stimulus for the replication of the work in other industries.

Originality/value

The originality of the paper regards the way it addresses simultaneously knowledge management and intellectual capital as related concepts.

Details

Journal of Knowledge Management, vol. 12 no. 3
Type: Research Article
ISSN: 1367-3270

Keywords

Content available
Article

Gregorio Martín-de Castro, Isabel Díez-Vial and Miriam Delgado-Verde

The phenomenon of intellectual capital in the firm has been deeply researched and immensely debated in the management literature in recent years. After three decades of…

Abstract

Purpose

The phenomenon of intellectual capital in the firm has been deeply researched and immensely debated in the management literature in recent years. After three decades of evolution, it has become established as a mature field of research. At this point, a review of its theoretical foundations and current and future evolution provides us with the state of the art of intellectual capital in the firm. The purpose of this paper is to present a quantitative review of the existing literature on intellectual capital in the firm.

Design/methodology/approach

In this paper, the authors present a quantitative review of the existing literature on intellectual capital in the firm. To do so, the authors searched the JCR-SSCI database from 1990 to 2016 and identified 553 citing documents; these were split into three main periods in order to identify the interactions and path dependencies existing between different foundations of research. In addition, areas of current and future research connected with the theoretical foundations were identified. For these purposes, the authors used both co-citation analyses as well as bibliographical coupling.

Findings

In this paper, three main stages of IC evolution have been identified with the main topics and research frames, as well as their path dependencies. Additionally, four main areas of current and future development of IC have been identified: IC measurement, IC in new business models, IC disclosure, and its role in social capital and human resource practices.

Research limitations/implications

The present bibliometric study is a quantitative review of papers published in the Web of Science database.

Originality/value

By its dimensions ‒ broad academic disciplines and longitudinal character ‒ this bibliometric study constitutes a new quantitative review of the IC discipline, both drawing its intellectual evolution in the last decades, and showing current and future research trends in IC and the firm.

Details

Journal of Intellectual Capital, vol. 20 no. 4
Type: Research Article
ISSN: 1469-1930

Keywords

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