Purpose – The intellectual capital (IC) literature argues that introducing the IC concept into a company focusing on measuring can be detrimental and lead to IC “accountingisation”. Using Chaminade and Roberts’ (2003, p. 747) concept of IC accounting “lock-in”, the paper asks “is...

Purpose – The purpose of this paper is to present a structured literature review of the public sector intellectual capital (IC) literature. It is, in part, motivated by a recent review of the IC literature by Guthrie et al . (2012, p. 74), who found that the public sector is one of the least...

Purpose – The purpose of this paper is to report on an industry policy implementation case involving around 30 manufacturing firms, where the intellectual capital (IC) lens, and especially the intellectual capital navigator (ICN) approach, was found to be very useful for evaluating alternative...

Purpose – The purpose of this paper is to present an overview of the articles presented in this special issue. The Special Issue is inspired by our recent review of the intellectual capital (IC) literature in Guthrie et al . (2012, p. 74), in which the authors found that the public sector is...

Purpose – The public sector is one of the least addressed areas of intellectual capital (IC) research. Universities are an interesting area of investigation because they are considered critical players in the knowledge-based society. The purpose of this paper is to develop a more general,...

Purpose – The purpose of this paper is to report on an action research project carried out in an Italian university hospital that was facing a strategic challenge. The role of intellectual capital (IC) for university hospital strategic management is discussed after developing and applying an...

Purpose – The purpose of this paper is to examine the relationship between human capital (HC) and value creation and employee reward. HC is an important component of intellectual capital (IC). There is growing interest in how IC can be used to create organizational value. This paper addresses...

Purpose – The purpose of this paper is to explore the integrated report (IR) of a South African public university (UFS), by comparing it with the International Integrated Reporting Council (IIRC) framework, to verify whether UFS IR matches the IIRC framework main aims, which is integrating IC...

Purpose – The purpose of this paper is to explore the consistence of an ecosystem framework within the cultural sector and investigate the potential role of intellectual capital (IC) in cultural ecosystems. Design/methodology/approach – The paper presents the results of an empirical research...