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Purpose – Acknowledging the strategic relevance of assessing and managing intellectual capital (IC), this editorial first aims to discuss a classification of the IC assessment strategies and second seeks to introduce the main topics investigated by the papers collected in this special issue. The...
Purpose – The purpose of this paper is to examine the point of convergence between the process of drawing up the intellectual capital statement (ICS) and the corporate social responsibility statement (CSRS). Design/methodology/approach – The theoretical paradigm underlying the authors’ research...
Purpose – The aim of this paper is to explore how managers are mobilising IC items when approaching their investors and analysts. To this date, there is a lack of knowledge surrounding the translation processes of IC, from corporate disclosures to the capital market. Little is known of how...
Purpose – Despite the plethora of frameworks proposed, there is little evidence of organizations measuring and reporting their IC. This paper aims to shed light on the factors that can hinder or promote the utilization of IC accounting for managerial purposes, thus contributing to understanding...
Purpose – The current research aims to investigate what Italian state universities consider as intellectual capital (IC) in their performance plans. Universities assume a specific responsibility in the production and dissemination of knowledge and in the investment in research and human...
Purpose – This article sets out to investigate the relationship between performance management systems (PMSs) and knowledge in public universities. In particular, this paper intends to verify how different choices related to PMS affect the nature of knowledge, in terms of the well‐known tacit vs...
Purpose – The paper aims to explore the economic, political and social premises according to which some governmental agencies have decided to promote IC reporting in their country. Firstly, it will examine the contextual premises and conditions that have encouraged (or inhibited) IC reporting....
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