The Routledge Companion to Intellectual Capital by Guthrie, James -- Read -- Imperial Library of Trantor

Index

Cover Page Praise The Routledge Companion to Intellectual Capital Routledge Companions in Business, Management and Accounting Title Copyright Contents List of Figures List of Tables List of Contributors 1 The Past, Present, and Future for Intellectual Capital Research: An Overview

Introduction Frontiers of Research, Practice, and Knowledge Introduction to Ic as Per the Chapters Conclusion References

Part I Stage 5: Critical IC

2 The Critical Path of Intellectual Capital

Introduction What is IC? Ic and Its Early Critical Path The Critical and Performative Practice Turn Fourth Stage IC Research: An Ecosystem Approach Is Critical IC Research Running Out of Steam? Fifth Stage IC Research: Research Without Boundaries? Notes References

3 Accounting for People

So Why Would We Wish to Account for People? From Theory to Practice How About We Try a Different Approach? Enter Human Capital Human Capital Accounting Health and Wellbeing as Human Capital The Social Accounting Interface Accounting By People To Conclude Further Reading References

Part II Stage 4: IC Ecosystems

4 Seven Dimensions to Address for Intellectual Capital and Intangible Assets Navigation

Introduction and IC Quizzics National IC Mapping Enterprise Map Intangible Assets Modelling Ic Leadership Mapping in Progress Holistic Process of Reframing Societal Renewal and Innovation Conclusion on Intellectual Capital 21: The Next Century in IC Notes References

5 Understanding and Exploiting Intellectual Capital Grounding Regional Development: Framework and Metrics

Introduction Knowledge and Regional Development: Background Modelling IC: The Knoware Tree and the Knowledge Dashboard Identifying Indicators of Knowledge-Based Factors at a Regional Level Final Remarks References

6 Past, Present, and Future: Intellectual Capital and the New Zealand Public Sector

Introduction The Four Stages of IC Research Contextualizing New Zealand IC Research The Future Direction and Outlook for IC Research in the New Zealand Public Sector Conclusion Appendix A: Intellectual Capital Research Undertaken Jointly With New Zealand Academics Appendix B: IC Research Using New Zealand Data Notes References

7 Intellectual Capital in the Context of Healthcare Organizations: Does it Matter?

Introduction The Healthcare Organization Context The Role of Knowledge Why Consider IC for Managing Healthcare Organizations? Literature on IC in Healthcare Organizations Conclusion References

Part III Stage 3: IC in Practice

8 Rethinking Models of Banks and Financial Institutions Using Empirical Research and Ideas About Intellectual Capital

Introduction Problems With Existing Bank/Fi Models and Theoretical Interpretations Empirical Narrative: Central Role of Knowledge-Based Intangibles and Social Context in Intermediation Empirical Narrative: Change and Bank/Financial Institution Learning and Knowledge Creation Developing an ‘Ntff’ Using IC Ideas A New Combined ‘Theory Narrative’: Examples From Field Work Summary References

9 Mobilizing Intellectual Capital in Practice: A Story of an Australian Financial Institution

Introduction Literature Review Unintended Consequences Research Method The Scenario Narratives on Mobilization of IC Unintended Consequences Captured By Narratives Conclusion Notes References

10 Intellectual Capital Management in Public Universities

Introduction New Public Management and Intellectual Capital Management at Universities Knowledge and Intellectual Capital in Universities Measurement and Disclosure of University Knowledge By Diagnostic Intellectual Capital Intellectual Capital Value for Stakeholders and Competitive Advantage Linking University Intellectual Capital With Market Value: The Commercialization of Knowledge Conclusions Note References

11 Intellectual Capital: A (Re)Turn to Practice

Introduction Management and the Issue of Uncertainty The Mt Case Analysis of the Case Discussion and Conclusion: Towards a Practice Perspective on IC Author’s Reflections Appendix: An Example of Questions and Coding of Answers. Mt Applied an Approach for Risk Assessment ‘Realbiz’ Developed By the Swedish Executive Per-Erik Kihlstedt Notes References

12 Intellectual Capital and Innovation

Introduction An Overview of the Link Between IC and Innovation Linking Innovation and IC Through Narrative The Differing Roles of IC Across the Innovation Continuum Conclusions and Implications for Theory and Practice Note References

13 Intellectual Capital Disclosure in Digital Communication

Introduction Literature Review and Research Questions Methodology Findings Discussion Conclusion Notes References

14 Enabling Relational Capital Through Customer Performance Measurement Practices: A Study of Not-For-Profit Organizations

Introduction The Influences and Effects of Customer Performance Measurement Practices Research Method Results and Discussion Conclusion Appendix A: Survey Questions Market Orientation Relational Orientation Measuring Value Provided to Customers Measuring Value Extracted From Customers Non-Financial Performance Financial Sustainability Notes References

15 Sustained Competitive Advantage and Strategic Intellectual Capital Management: Evidence From Japanese High Performance Small to Medium Sized Enterprises

Introduction Theoretical Framework and Key Concepts Research Method Findings of the Case Analysis Discussion Conclusion Note References

16 Towards an Integrated Intellectual Capital Management Framework

Background Initiatives Addressing IC Management Theoretical Background to the IC Management Framework Developing an Integrated IC Management Framework Applying the Performance Management Framework in Two Contexts Conclusions Note References

17 Enabling Intellectual Capital Measurement Through Business Model Mapping: The Nexus Case

Introduction Literature Review Method The Case Study Discussion and Conclusion References

18 Intellectual Capital Disclosure: What Benefits, What Costs, is it Voluntary?

Introduction Ic Disclosure Prior Research Research Methods: Who Provides the Evidence for This Chapter? What Elements of IC Are Most Important to Value Creation? Benefits and Costs of IC Disclosure To What Extent is IC Disclosure Voluntary? Concluding Remarks Notes References

19 Wissensbilanz Made in Germany: Twelve Years of Experience Confirm a Powerful Instrument

Introduction and Motivation Context Key Elements of IC Reporting and Management: Made in Germany (M.I.G.) Strength and Weakness: A Critical Reflection After 12 Years Conceptual Limitations of Wissensbilanz and Their Impact on Application Conclusion and Summary Appendix: Sample Definition of Drivers for IC Notes References

20 A Management Control System for Environmental and Social Initiatives: An Intellectual Capital Approach

Introduction Literature Review and Research Framework Research Method Analysis and Findings Discussion and Conclusions References

21 Levers and Barriers to the Implementation of Intellectual Capital Reports: A Field Study

Introduction Research Method Results Discussion and Conclusions Note References

22 Revival of the Fittest? Intellectual Capital in Swedish Companies

Introduction The Evolution of Integrated Reporting and the Role of IC Differing Views on IC in the Literature The Development of IC Reporting in Sweden and Skandia Studying the Level of IC Disclosures in Annual Reports Empirical Findings Regarding IC in Swedish Annual Reports Conclusions References

23 Emerging Integrated Reporting Practices in the United States

Introduction The Us Context Integrated Reporting Analytical Approach Conclusion Notes

24 Capital Reporting in Sweden: Insights About Inclusiveness and Integrativeness

Introduction Literature Review Research Methodology Descriptive Results and Analysis Overall Patterns and Comparison With Similar Studies Conclusions Notes References

Part IV Stage 2: IC Guidelines

25 Key Contributions to the Intellectual Capital Field of Study

Introduction Measurement and Evaluation Taxonomy, Stocks and Flows, and the IC Navigator Reporting and Disclosure of IC Epistemology, Knowledge Management, Strategic Logics, IC, and Competitive Advantage The Role of IC in Business Model Innovation The Use of the IC Lens on the Meso-Economic Scale Conclusion References

26 Value Creation in Business Models is Based in Intellectual Capital: And Only Intellectual Capital!

Introduction Business Models and Configuring Value Ic and Value Creation Measures Empirical Examples of Business Models and IC Discussion and Conclusions References

27 Making Intellectual Capital Matter to the Investment Community

Introduction Conforming to Users’ Needs, But Which Users? Business Reporting Themes Business Models as Platforms for Structuring Narratives Conclusions Note References

28 Intellectual Capital Profiles and Financial Performance of the Firm

Introduction Theoretical and Conceptual Background Methods Results Discussion and Implications Appendix 1. Measurement Items Notes References

29 Does Intellectual Capital Matter for Organizational Performance in Emerging Markets? Evidence From Chinese and Russian Contexts

Introduction Managing IC in China and Russia: Putting the Story in Context Do IC Elements Matter for Organizational Performance in Emerging Markets? Research Methods Findings Discussion and Conclusions Appendix 1. Empirical Studies of the Relationship Between IC Elements and Firm Performance in Russian and Chinese Companies Note References

Part V Stage 1: IC Importance

30 Integrated Reporting and the Connections Between Integrated Reporting and Intellectual Capital

Introduction Origins, Promoters, and Supporters of Ir Interplay Between Iirc, Gri, Sasb, and Wici Links Between the Iir Framework and IC Ic and Ir Literature The Role of IC in Ir Conclusions and Where Research Opportunities for IC and Ir Meet References

31 The Relevance of IC Indicators

Introduction From Measurements to Indicators: Towards the Relevance of IC Representations For Whom Are Indicators Relevant? Why Do We Produce or Demand IC Indicators? Conclusion References

Index

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