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CONTENTS

List of figures

List of tables

List of contributors

  1    The past, present, and future for intellectual capital research: an overview

John Dumay, James Guthrie, Federica Ricceri, and Christian Nielsen

PART I
Stage 5: critical IC

  2    The critical path of intellectual capital

John Dumay, James Guthrie, and Jim Rooney

  3    Accounting for people

Robin Roslender and Lissa Monk

PART II
Stage 4: IC ecosystems

  4    Seven dimensions to address for intellectual capital and intangible assets navigation

Leif Edvinsson

  5    Understanding and exploiting intellectual capital grounding regional development: framework and metrics

Giovanni Schiuma and Antonio Lerro

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  6    Past, present, and future: intellectual capital and the New Zealand public sector

Grant Samkin and Annika Schneider

  7    Intellectual capital in the context of healthcare organizations: does it matter?

Emidia Vagnoni

PART III
Stage 3: IC in practice

  8    Rethinking models of banks and financial institutions using empirical research and ideas about intellectual capital

John Holland

  9    Mobilizing intellectual capital in practice: a story of an Australian financial institution

Vijaya Murthy and James Guthrie

10    Intellectual capital management in public universities

Jan Michalak, Joanna Krasodomska, Gunnar Rimmel, Jesper Sort, and Dariusz Trzmielak

11    Intellectual capital: a (re)turn to practice

Hannu Ritvanen and Karl-Erik Sveiby

12    Intellectual capital and innovation

Jim Rooney and John Dumay

13    Intellectual capital disclosure in digital communication

Maurizio Massaro and John Dumay

14    Enabling relational capital through customer performance measurement practices: a study of not-for-profit organizations

Suresh Cuganesan

15    Sustained competitive advantage and strategic intellectual capital management: evidence from Japanese high performance small to medium sized enterprises

Jun Yao and Chitoshi Koga

16    Towards an integrated intellectual capital management framework

Ulf Johanson

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17    Enabling intellectual capital measurement through business model mapping: the Nexus case

Marco Montemari and Maria Serena Chiucchi

18    Intellectual capital disclosure: what benefits, what costs, is it voluntary?

Sarah Jane Smith

19    Wissensbilanz Made in Germany: twelve years of experience confirm a powerful instrument

Manfred Bornemann

20    A management control system for environmental and social initiatives: an intellectual capital approach

Paola Demartini and Cristiana Bernardi

21    Levers and barriers to the implementation of intellectual capital reports: a field study

Maria Serena Chiucchi, Marco Giuliani, and Stefano Marasca

22    Revival of the fittest? Intellectual capital in Swedish companies

Gunnar Rimmel, Diogenis Baboukardos, and Kristina Jonäll

23    Emerging integrated reporting practices in the United States

Mary Adams

24    Capital reporting in Sweden: insights about inclusiveness and integrativeness

Peter Beusch and Axel Nilsson

PART IV
Stage 2: IC guidelines

25    Key contributions to the intellectual capital field of study

Göran Roos

26    Value creation in business models is based in intellectual capital: and only intellectual capital!

Henrik Dane-Nielsen and Christian Nielsen

27    Making intellectual capital matter to the investment community

Morten Lund and Christian Nielsen

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28    Intellectual capital profiles and financial performance of the firm

Henri Hussinksi, Paavo Ritala, Mika Vanhala, and Aino Kianto

29    Does intellectual capital matter for organizational performance in emerging markets? Evidence from Chinese and Russian contexts

Aino Kianto, Tatiana Garanina, and Tatiana Andreeva

PART V
Stage 1: IC importance

30    Integrated reporting and the connections between integrated reporting and intellectual capital

Charl de Villiers and Pei-Chi Kelly Hsiao

31    The relevance of IC indicators

Bino Catasús

Index