The Routledge Companion to Intellectual Capital

1. Auflage 2021
ISBN: 978-1-032-09624-7
Verlag: Routledge

Buch, Englisch, 532 Seiten, Format (B × H): 170 mm x 244 mm, Gewicht: 911 g

Reihe: Routledge Companions in Business, Management and Marketing

The Routledge Companion to Intellectual Capital offers a comprehensive overview of an important field that has seen a diverse range of developments in research in recent years. Edited by leading scholars and with contributions from top academics and practitioners from around the world, this volume will provide not just theoretical analysis but also evaluate practice through case studies.

Combining theoretical and practice perspectives, this comprehensive Companion addresses the role of IC inside and between organisations and institutions and how these contribute to the IC of nations, regions and clusters.

Drawing on an extensive range of leading contributors,The Routledge Companion to Intellectual Capital will be of interest to scholars who want to understand IC from a variety of perspectives, as well as students who are seeking an authoritative and comprehensive source on IC and knowledge management.

Zielgruppe

Postgraduate

Autoren/Hrsg.

Guthrie, James

Dumay, John

Ricceri, Federica

Nielsen, Christian

Fachgebiete

• Wirtschaftswissenschaften Betriebswirtschaft Unternehmensfinanzen Controlling, Wirtschaftsprüfung, Revision
• Wirtschaftswissenschaften Betriebswirtschaft Management Wissensmanagement
• Wirtschaftswissenschaften Betriebswirtschaft Unternehmensfinanzen Betriebliches Rechnungswesen

Inhaltsverzeichnis

The past, present and future for intellectual capital research: An overview; Part 1 – Stage 5: Critical IC; The critical path of intellectual capital; Accounting for people; Part 2 – Stage 4: IC Ecosystems; Seven Dimensions to Address for Intellectual Capital and Intangible Assets Navigation; Understanding and exploiting intellectual capital grounding regional development: Framework and metrics; Past, present, and future: Intellectual capital and the New Zealand public sector; Intellectual capital in the context of healthcare organizations: Does it matter? Part 3 – Stage 3: IC in Practice; Rethinking models of banks and financial institutions using empirical research and ideas about intellectual capital; Mobilizing intellectual capital in practice – A story of an Australian financial institution; Intellectual capital management in public universities; IC – A (re)turn to practice; Intellectual capital and innovation; Intellectual capital disclosure in digital communication; Enabling relational capital through customer performance measurement practices: A study of not-for-profit organizations; Sustained competitive advantage and strategic intellectual capital management – Evidence from Japanese high performance small to medium sized enterprises; Towards an integrated intellectual capital management framework; Enabling intellectual capital measurement through business model mapping: The Nexus case; Intellectual capital disclosure: What benefits, what costs, is it voluntary? Wissensbilanz Made in Germany – 12 years of experience confirm a powerful instrument; A management control system for environmental and social initiatives: An intellectual capital approach; Levers and barriers to the implementation of intellectual capital reports: A field study; Revival of the fittest? Intellectual capital in Swedish companies; Emerging integrated reporting practices in the United States; Capital reporting in Sweden: Insights about inclusiveness and integrativeness; Part 4 – Stage 2: IC Guidelines; Key contributions to the intellectual capital field of study; Value creation in business models is based in intellectual Capital – And only intellectual capital!; Making intellectual capital matter to the investment community; Intellectual Capital Profiles and Financial Performance of the Firm; Does intellectual capital matter for organizational performance in emerging markets? Evidence from Chinese and Russian contexts; Part 5 – Stage 1: IC Importance; Integrated reporting and the connections between integrated reporting and intellectual capital; The Relevance of IC Indicators.

Über Autor(innen)

James Guthrie is Professor of Accounting at Macquarie University, Australia. He has published 182 articles in both international and national refereed and professional journals, and over 42 chapters in books.

John Dumay is Associate Professor in Accounting at Macquarie University, Australia. He is currently the Associate Editor of the Journal of Intellectual Capital and the Editor of the Electronic Journal of Knowledge Management.

Federica Ricceri is Associate Professor of Accounting at the University of Padua, Italy. She has published numerous articles in international refereed journals. She is the author of Intellectual Capital and Knowledge Management: Strategic Management of Knowledge Resources.

Christian Nielsen is Professor and Head of the Business Model Design Centre (BMDC) at Aalborg University, Denmark. He is the founding Editor of the Journal of Business Models and his research has led to published works in leading international scholarly journals.