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The intellectual capital (IC) literature argues that introducing the IC concept into a company focusing on measuring can be detrimental and lead to IC “accountingisation”. Using Chaminade and Roberts’ (2003, p. 747) concept of IC accounting “lock-in”, the paper asks “is it possible for an organisation initially to implement and “lock-in” IC accounting practices and subsequently “un-lock” IC through a more strategic managerial approach?” The authors also investigate if and how, after IC has been “un-locked”, can a new IC “locking-in” process occur? The paper aims to discuss these issues.

The authors present an interpretive case study of implementing a system for measuring and reporting IC in an Italian public sector utility company. The analysis uses Actor-Network Theory (ANT) to analyse data and discuss findings which is an appropriate theory for case studies using an interpretive approach.

The findings are contrary to Chaminade and Roberts (2003, p. 733) because the authors challenge the notion “that a dominant accounting perspective can lead to an excessive focus on measurement issues and little attention to management processes”. The evidence from the case study shows how at times a dominant focus on accounting for IC is necessary, especially to allow newcomers to take stock, and make sense, of IC. The analogy is much like comparing accounting vs managing IC to the concept of the chicken and the egg: what comes first?

Because the study looks at IC over time, it allows the authors to develop different insights into IC “because IC is not an event, but a journey” (Dumay et al., 2015). Thus, the critique of Chaminade and Roberts (2003) and other IC research based on a short time period is that it does not allow researchers to fully follow the IC’s impact on an organisation. Additionally, the authors also highlight the role academic researchers can play in understanding how IC works inside organisations, especially when the authors examine how deeply (or not) a researcher intervenes in implementing solutions (see Dumay, 2010).

The research exemplifies how IC can make a difference for public sector organisations because there is a need for studies such as the authors which exemplify how to introduce the IC concept into public sector organisations and at what point should the IC concept “enter” the organisation (see also Secundo et al., 2015). Doing so re-emphasises that IC is not an ostensive concept. Rather, “IC is part of a configuration of knowledge management and actively mobilised to condition effects” (Mouritsen, 2006) and to make a difference (Tull and Dumay, 2007).

This paper is a must read for academics and practitioners seeking to understand how to introduce the IC concept into an organisation.

Although several frameworks for measuring and reporting Intellectual Capital (IC) have been developed over the past two decades, their actual use in practice is still limited. The purpose of this paper is to answer the call to analyze IC practices from a critical and performative perspective by investigating how and why IC indicators may end up not being used, thus shedding light on the barriers to their use.

The paper presents a single in-depth case study and focusses attention on the fragility of the IC indicators as well on the interactions that occur among subjects while transmitting IC indicators.

The case analysis shows how the different perspectives and expectations that are at stake when subjects engage with IC indicators can play a central role in hindering or enabling their use in practice. Expecting IC indicators to be able to accurately represent and to objectively signal the size and the growth/decline of IC, i.e. to be complete and isomorphic measures, can act as a barrier to their use. The case also shows that scores play a role in hindering the use of the IC indicators; the subjects disputed the scores when they did not confirm their perception of reality, and the lack of completeness and isomorphism of the IC indicators, i.e. their fragility, was the reason put forward to justify the subjects’ refusal to accept the scores and thus, to use these measures.

Although the use of a single case study provides in-depth and rich data, it also limits the generalizability of the observations to other companies. Moreover, the findings obtained may be influenced by the specific IC framework and indicators adopted.

Differently from most previous IC research, this paper focusses attention on the transmission of indicators and ultimately, on their “fate,” and it contributes to the understanding of how and why IC indicators may be produced but not used, thus hindering the diffusion of IC frameworks in practice.

The purpose of this study is to observe Intellectual Capital (IC) dynamics “in practice” through a temporal lens by considering IC as an on-going process, and thus taking into consideration its life cycle and how it changes over time.

A longitudinal case study has been investigated by adopting a participant observation approach to understand how the dynamics of IC are understood in practice.

This study spotlights three main conceptions of IC dynamics (value creation, IC activities and organizational change) which, although generally proposed in literature as separable concepts, do co-exist and interact, in practice as is reflected in the related managerial tools.

The main limitations of this study are twofold. The first is related to the methodology adopted and in particular, to the participant observation approach. The second is related to the specifics of the case study undertaken. This paper contributes to the literature on “Intellectual Capital in action” and “Intellectual Capital in practice” by enriching the understanding of IC dynamics.

By comparison to the extant literature in which the IC dynamics concepts are considered separately, this study combines the three different concepts and examines them in vivo, adopting a longitudinal perspective.

This paper seeks to examine the adage “If it can't be measured, it can't be managed” by presenting a case study of intellectual capital (IC) practice over six years at an internationally recognised public sector IC leader – the Land and Property Authority of NSW (Lands).

The paper uses the case study method to examine critically over six years of research based on semi‐structured interviews and internal and external documents.

During this time Lands achieved national and international recognition for its IC management and reporting practices in the absence of a definitive set of IC measures. The authors show how Lands struggled with an inability to develop a specific set of IC measures to communicate its success, while still effectively communicating the impact of its IC practices through its annual reports and IC statements based on an ongoing narrative.

Lands demonstrated that it was able to meet the challenges associated with transitioning to a Government Business Enterprise through effectively managing IC resources, while also being dissatisfied with an inability to identify a set of concrete IC measures. Thus, the authors conclude from the evidence presented that it is possible to effectively implement IC practices without necessarily needing concrete IC measures. This is not because IC measures are not useful, but because Lands' IC reporting needs evolve based on the bespoke nature of its business, political expectations and changing business plans.

As always, the observations and conclusions reached here are limited to the case of Lands and are based on the authors' objective analysis. Therefore, care should be taken in generalising any findings and this highlights the need to understand the IC context before applying the findings.

The conclusion highlights the struggle many organisations face when developing appropriate IC measures. While there appears to be a fixation on developing an “accounting for IC”, the authors advocate that the fixation is misplaced and the IC journey is better communicated narrating the story of how IC is mobilised. Doing so allows more focus on IC practices rather than on accounting. This opens the debate as to whether an accounting for IC can provide a solution, given that IC is more complex than developing an IC balance sheet.

The aim of this paper is to contribute to understanding how measuring intellectual capital (IC) can favor IC mobilization, examining the role of actors who design and implement the system in influencing managers’ IC learning processes and their take up of IC management practices.

A constructive case study, in which the researcher was directly involved in measuring IC, is presented. Kolb's experiential learning theory model examines if and how the actors mobilized IC and how the researcher and controller influenced their learning process.

The paper shows that actors must complete an experiential learning cycle to mobilize IC. The controller's role is pivotal in promoting IC mobilization, provided he/she experiences a deep learning process and he/she moves from “IC counting” to “IC accounting.” The paper also highlights how research intervention contributes to IC mobilization by influencing the actors’ learning process.

The paper is limited to one Italian company, so the results cannot be generalized; they were influenced by the researcher's “strong” interventionist approach and by the model adopted.

Companies introducing IC will become aware of barriers and levers to measuring and mobilizing IC, thus enabling them to devise strategies to avoid the former and take advantage of the latter.

The experiential learning theory model offers an alternative way of understanding how IC measurement produces effects and how the controller and researcher can influence the managers’ IC learning journey thus contributing to mobilization of IC.

The aim of this paper is to draw a conceptual bridge between the intellectual capital (IC) and corporate sustainability (CS) literature to investigate how firms mobilise their IC in order to implement sustainable development into their business practices.

A case study of the Australian property and construction sector was undertaken and the results are discussed.

The finding offered in this paper is that in order to progress beyond the efficiency phase of CS, firms need to shift from justifying the business case for sustainability, to understanding how to mobilise their IC to progress towards a more ecological sustainable and socially equitable enterprise. Ongoing evolution, with regard to the approach adopted for the management of IC, is also helping to drive organisational change towards more sustainable business models. Each category of IC plays a role with regard to operationalising CS into practice and supporting organisational change. The identified roles include motivating, supporting, implementing and performance.

In relation to the interview data collected it is generally limited to the views of the senior management and as such may not reflect the views of the employees of the organisation.

This paper adds to the conversation of the third stage of IC research, based on the proposition that the performative approach to IC can help move business beyond the eco‐efficiency stage of corporate sustainability and in doing so improves the relevance and usefulness of the IC concept for business organisations.

Universities concerned with third mission activities are engines that increase regional competitiveness since their primary role in the knowledge-based economy is to stimulate innovation by transferring new knowledge and technologies to industry and society. The purpose of this paper is to show how IC can be mobilized by university technology transfer offices (TTOs) due to the correlation between efficient university technology transfer and intellectual capital (IC), thus contributing to the third stage of IC research.

The application of the Maturity Model developed by Secundo et al. (2016) is expanded by collecting data from 18 universities in the European countries to illustrate how IC can be used as a strategy and solution to the barriers faced by TTOs.

TTOs with increased access to and utilization of IC tend to have higher maturity levels. This new application of the Maturity Model, proves that IC can be utilized to manage and improve the efficiency of TTOs.

An indication of the level of access that TTOs have to university IC is given leading to recommendations to improve university technology transfer. Future research should include a wider sample of universities to increase the validation of the Maturity Model and to prove it as a suitable and strategic approach for IC management at TTOs.

Knowing which IC components are essential for the efficiency of TTOs, and which IC needs greater utilization, will provide insights into policy and practical interventions to improve their efficiency, resulting in increasing universities’ competitiveness.

A new approach and perspective on utilizing IC to improve university technology transfer to contribute to the third stage of IC research calling for more practice-oriented research.

The intellectual capital (IC) paradigm appears to be stuck at a crossroads of relevance. This paper aims to explore a way forward by examining the power of IC narratives. The prevailing use of narrative as an explanation for the reasons underpinning an organisation's management of IC is too narrow since narrative can have an emancipatory impact. This enhanced view of narrative allows the opportunity to explore how narrative may be used to understand and mobilise IC both inside and outside organisations and thus improve its relevance as a working discipline.

An analysis of three case studies is presented, each offering different insights on the emancipatory potential of IC narratives.

In order to progress IC beyond the crossroads of relevance, organisations should not blindly implement “frameworks” or “guidelines” that seek to measure and control IC as if it were any other asset (or liability). Instead organisations may benefit from considering how the development of IC fits with the strategic intent of the organisation and be proactive, thinking beyond “accepted” practice to create new insights through critical reflection.

The paper is novel because it extends the understanding of how IC can be utilised by providing exemplars of a failed IC implementation as well as two cases where the implementation of IC has brought benefits. Thus, we see IC in action, rather than from a distance.

The purpose of this paper is to discuss how the management of collective intellectual capital (CIC) occurs in a seaport through the actions of the network coordinator.

A case study was conducted in a seaport, focusing on the actions taken by a network coordinator – a port authority – to develop the seaport’s CIC. The seaport is conceptualised as a meta-organisation, composed by interdependent actors which may possess different interests and different levels of power.

Evidence suggests that the mobilisation of different dimensions of power, in both coercive and non-coercive ways, is needed to promote a higher level of collaboration. Indeed, by mobilising non-coercive dimensions of power, the network coordinator can foster a sense of community within the meta-organisation, grounded in a trust-based collective culture that can potentiate collaboration, and thus allow the attainment of a more “sustainable” type of CIC.

Despite the validity of the interpretations provided by the case study, generalisation of this study should only be conducted in a theoretically framed manner.

The findings can provide network coordinators with a better understanding of the consequences of using different dimensions of power to leverage its intangible assets and enhance the meta-organisation’s performance.

The paper focus on the IC management of a specific type of meso-level unit, which possess some particular characteristics of its own: a seaport. Also, the paper aims to fill a gap in literature regarding the management of different dimensions of power and its effects over IC creation.

The purpose of this paper is to provide an empirical account of the discourse‐practice nexus relating to an accounting for intellectual capital (IC) at an Australian public sector organisation (LandsNSW).

The paper is a case study. Data collection techniques comprised semi‐structured interviews, in situ observation of meetings and internal presentations, and reviews of documents such as internal memos, strategic plans, IC statements and business performance and annual reports.

Although ambiguity in discourse may reduce its ability to prescribe particular practices, the paper argues that such qualities allow discourse producers greater flexibility in attempting to shape action. At LandsNSW, IC discourse was given shape by those mobilising it. Specifically, constructing IC as a potential solution to practical concerns made IC more attractive to discourse consumers. By interesting and enrolling users in this manner, IC discourse was taken up where it had previously been discarded.

External factors that comprised IC discourse outside the organisation have only been given limited attention. It is also acknowledged that discourse consumers extend beyond practice manager level to also include employees in lower level operational positions and that these have not been explored in this study.

The paper provides useful information on enrolling discourse consumers to affect material intellectual capital practice.