Description
Book SynopsisThe 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.
Trade ReviewExtended reporting frameworks that encompass intellectual capital have been demonstrated to return the investment made in them many times over. They also evince corporate social, environmental and good corporate governance. An efficient response by companies seeking an optimal market result would be to increase the disclosure and transparency of intellectual capital. Readers of this book will better understand this and discover how to add value in a way that benefits all stakeholders.
Professor Richard Petty, Professor and Executive Director International, Macquarie Graduate School of Management; Macquarie University, Australia.
Routledge Companions are marvellous assemblies of scholarship in specialised fields. I welcome intellectual capital now featuring in this series. Intellectual capital is highly interdisciplinary. This book contains a smörgåsbord of coverage, addressing cross-cutting intellectual capital issues by topic (Business model mapping, customer performance measurement, digital communication, disclosure, firm performance, integrated reporting, investors, value creation), by geography (Australia, China, Japan, New Zealand, Russia, Sweden, US) and by sector (banking, healthcare, universities). Some of the earliest writers feature as authors (who the editors call "grandfathers" of intellectual capital), as do some of the most prolific intellectual capital scholars, together with some active intellectual capital practitioners. The thirty chapters represent a mix of theory and practice, including case studies. This text will quickly become one of the leading resources for intellectual capital researchers.
Niamh Brennan, Michael MacCormac Professor of Management, University College Dublin, Ireland.
Table of ContentsTable of Contents
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- The past, present and future for intellectual capital research: An overview
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John Dumay, James Guthrie, Federica Ricceri, and Christian Nielsen
Part 1 – Stage 5: Critical IC
- The critical path of intellectual capital
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John Dumay, James Guthrie, and Jim Rooney
- Accounting for people
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Robin Roslender and Lissa Monk
Part 2 – Stage 4: IC Ecosystems
- Seven Dimensions to Address for Intellectual Capital and Intangible Assets Navigation
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Leif Edvinsson
- Understanding and exploiting intellectual capital grounding regional development: Framework and metrics
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Giovanni Schiuma and Antonio Lerro
- Past, present, and future: Intellectual capital and the New Zealand public sector
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Grant Samkin and Annika Schneider
- Intellectual capital in the context of healthcare organizations: Does it matter?
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Emidia Vagnoni
Part 3 – Stage 3: IC in Practice
- Rethinking models of banks and financial institutions using empirical research and ideas about intellectual capital
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John Holland
- Mobilizing intellectual capital in practice – A story of an Australian financial institution
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Vijaya Murthy and James Guthrie
- Intellectual capital management in public universities
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Jan Michalak, Joanna Krasodomska, Gunnar Rimmel, Jesper Sort, and Dariusz Trzmielak
- IC – A (re)turn to practice
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Hannu Ritvanen and Karl-Erik Sveiby
- Intellectual capital and innovation
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Jim Rooney and John Dumay
- Intellectual capital disclosure in digital communication
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Maurizio Massaro and John Dumay
- Enabling relational capital through customer performance measurement practices: A study of not-for-profit organizations
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Suresh Cuganesan
- Sustained competitive advantage and strategic intellectual capital management – Evidence from Japanese high performance small to medium sized enterprises
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Jun Yao and Chitoshi Koga
- Towards an integrated intellectual capital management framework
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Ulf Johanson
- Enabling intellectual capital measurement through business model mapping: The Nexus case
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Marco Montemari and Maria Serena Chiucchi
- Intellectual capital disclosure: What benefits, what costs, is it voluntary?
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Sarah Jane Smith
- Wissensbilanz Made in Germany – 12 years of experience confirm a powerful instrument
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Manfred Bornemann
- A management control system for environmental and social initiatives: An intellectual capital approach
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Paola Demartini and Cristiana Bernardi
- Levers and barriers to the implementation of intellectual capital reports: A field study
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Maria Serena Chiucchi, Marco Giuliani, and Stefano Marasca
- Revival of the fittest? Intellectual capital in Swedish companies
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Gunnar Rimmel, Diogenis Baboukardos, and Kristina Jonäll
- Emerging integrated reporting practices in the United States
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Mary Adams
- Capital reporting in Sweden: Insights about inclusiveness and integrativeness
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Peter Beusch and Axel Nilsson
Part 4 – Stage 2: IC Guidelines
- Key contributions to the intellectual capital field of study
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Göran Roos
- Value creation in business models is based in intellectual Capital – And only intellectual capital!
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Henrik Dane-Nielsen and Christian Nielsen
- Making intellectual capital matter to the investment community
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Morten Lund and Christian Nielsen
- Intellectual Capital Profiles and Financial Performance of the Firm
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Henri Inkinen, Paavo Ritala, Mika Vanhala, and Aino Kianto
- Does intellectual capital matter for organizational performance in emerging markets? Evidence from Chinese and Russian contexts
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Aino Kianto, Tatiana Garanina, and Tatiana Andreeva
Part 5 – Stage 1: IC Importance
- Integrated reporting and the connections between integrated reporting and intellectual capital
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Charl de Villiers and Pei-Chi Kelly Hsiao
- The Relevance of IC Indicators
Bino Catasús
