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A Critical Analysis of the Intellectual Capital Measuring, Managing, and Reporting Practices in the Non-profit Sector: Lessons Learnt from a Case Study

A Critical Analysis of the Intellectual Capital Measuring, Managing, and Reporting Practices in... In management literature, intellectual capital (IC) is considered the key driver of the competitive advantage of the third millennium enterprise firm; consequently, measuring, managing and reporting IC has become a critical issue. Frameworks addressed to measure and report IC have proliferated, nevertheless the adoption of these frameworks is not so widespread in practice. The strong call for critically investigating IC practices has been raised by several leading authors in the area. Doing a critical and performative IC research means empirically researching IC organisational practices in specific contexts, in order to increase the understanding of the IC dynamics. By critically analysing the IC practices of ANPAS Piemonte, an Italian non-profit organisation chosen for its long-standing experience in issuing audited IC reports (from 2003 to 2011), the article contributes to the knowledge of how and why IC is measured and reported in a specific, outstanding NPO disclosing IC. Moreover, the case study analysis contributes to shed lights on the levers and barriers that should be faced by other managers intending to implement and effectively use an IC measurement, management and reporting system within organisation. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Journal of Business Ethics Springer Journals

A Critical Analysis of the Intellectual Capital Measuring, Managing, and Reporting Practices in the Non-profit Sector: Lessons Learnt from a Case Study

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References (91)

Publisher
Springer Journals
Copyright
Copyright © 2014 by Springer Science+Business Media Dordrecht
Subject
Philosophy; Ethics; Business and Management, general; Management; Business Ethics; Quality of Life Research
ISSN
0167-4544
eISSN
1573-0697
DOI
10.1007/s10551-014-2284-7
Publisher site
See Article on Publisher Site

Abstract

In management literature, intellectual capital (IC) is considered the key driver of the competitive advantage of the third millennium enterprise firm; consequently, measuring, managing and reporting IC has become a critical issue. Frameworks addressed to measure and report IC have proliferated, nevertheless the adoption of these frameworks is not so widespread in practice. The strong call for critically investigating IC practices has been raised by several leading authors in the area. Doing a critical and performative IC research means empirically researching IC organisational practices in specific contexts, in order to increase the understanding of the IC dynamics. By critically analysing the IC practices of ANPAS Piemonte, an Italian non-profit organisation chosen for its long-standing experience in issuing audited IC reports (from 2003 to 2011), the article contributes to the knowledge of how and why IC is measured and reported in a specific, outstanding NPO disclosing IC. Moreover, the case study analysis contributes to shed lights on the levers and barriers that should be faced by other managers intending to implement and effectively use an IC measurement, management and reporting system within organisation.

Journal

Journal of Business EthicsSpringer Journals

Published: Jul 16, 2014

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