Purpose – The purpose of this paper is to contribute to the understanding of intellectual capital (IC) by adopting a temporal lens and emphasizing the role time plays in IC analysis. Design/methodology/approach – An action research case study (Alpha) related to a joint venture development...

Purpose – The aim of this study is to reflect on how the specific nature of intellectual capital influences the valuation process, in practice, and how it impacts on some of the qualities of its value. Design/methodology/approach – This study is based on a case study (“Ankon”) developed...

Purpose – The aim of this paper is to help to address the need for empirical investigations on intellectual capital and intellectual liabilities “in action” and their consequences in terms of value creation and value destruction. In light of this consideration, this study aims to...

Purpose – This paper helps to address the need for investigations on intellectual liabilities (ILs). In light of these considerations, the purpose of this paper is to present an analysis of the extant literature on ILs in order to offer a solid base for improving the intellectual capital (IC)...

Purpose – The purpose of this paper is to analyse, through a temporal lens and from a managerial perspective, the role played by intellectual capital (IC) and intellectual liabilities (ILs) “in practice” within the value creation and value destruction processes. In particular, this study...

Purpose – The purpose of this paper is to investigate how organizations make sense of and give sense to intellectual capital (IC) measurements, i.e. to analyse the sensemaking, sensegiving, and sensebreaking processes with reference to IC measurements. In order to achieve this aim, a case...

Purpose – This paper has the ambition to enrich the extant research about the interplay between measuring intellectual capital (IC) and managing IC or, more precisely, about the production and consumption of IC measurements in practice. Stemming from these considerations, the purpose of this...