Attention focusing on intangible forms of capital is increasing in both research and practice. Lev and Zambon (2003) write in the introduction of a special issue of the European Accounting Review , “We strongly believe that intangibles are the major drivers of company growth” (p. 597)....

Intellectual capital (IC) and social capital (SC), as forms of intangible value in organizations, are crucial assets in today's volatile business environment. Efforts to retain and develop these intangibles are becoming more deliberate and disciplined. However, organizations fail to recognize...