Purpose – The emergence of the information and communications technology (ICT) sector in Ireland over the course of the past decade has paralleled a period of exceptional national economic growth. This has raised questions regarding wealth distribution, power and governance. This paper seeks...

Purpose – The objective of this paper is to present an initial evaluation of recent Irish legislation in the area of corporate governance. Design/methodology/approach – The background to the introduction of the 2001 Company Law Enforcement Act, establishing the Office of the Director of...

Purpose – This paper explores this relationship between the individual values of managers and human resource (HR) decision‐making. Design/methodology/approach – Questionnaire data were collected from a total of 340 line managers from both Ireland and Canada. The questionnaire instrument...

This paper presents a conceptual framework that situates, integrates and tests, using a structural equation model, the possible contribution of management accounting systems to the management of intellectual capital (IC). Drawing on perceptual data from Chief Financial Officers (CFOs) in an ICT...

Recent market volatility has provided a fundamental challenge to those arguing for the central role of intellectual capital as a source of organisation value. Using perceptual data relevant to the importance of intellectual capital as a source of enterprise value gathered in two studies...

In this theoretical, empirical and occasionally speculative paper we argue that human interaction is the critical source of intangible value in the intellectual age. This argument is supported with some perceptual evidence on the dimensions of intellectual capital (IC) from the Irish ICT sector....

Intellectual capital is a diverse and multidisciplinary field where there is much scope for interdisciplinary research. Such interdisciplinarity demands that we first transcend boundaries between IC researchers and disciplines and then transcend any subsequently perceived ontological and/or...

Purpose – The purpose of this brief introductory editorial is to introduce the background and rationale to the special issue, “Intellectual capital: becoming critical”. This is based on a selection of papers presented at the 1st Intellectual Capital (IC) Stream at the 4th International...