This e-book is inspired by our recent review of the IC literature in Guthrie et al. (2012, p. 74) in which we found that the public sector is one of the least addressed areas of IC research. This is surprising considering that the public sector contributes a significant proportion of GDP in most...

Increasingly, researchers in the field of intellectual capital (IC) need to be able to justify the specific research methods they use to collect the empirical data that they examine to support and test opinions regarding the merit of different approaches to managing and reporting IC. Of the...

Purpose: The purpose of this paper is to examine the perceptions of academic human capital (HC) towards a university’s research performance measurement system (PMS), in response to a national research assessment exercise (RAE). Design/methodology/approach: This paper draws on a subset of the...

The rise of the “new economy”, one principally driven by information and knowledge, is attributed to the increased prominence of intellectual capital (IC) as a business and research topic. Intellectual capital is implicated in recent economic, managerial, technological, and sociological...

This study reports the results of an empirical examination of Australian annual reporting of intellectual capital. The findings suggest that the development of a model for reporting intangibles is piecemeal and not widely spread. The outcomes of our exploratory investigation are threefold....

The rise of the “new economy”, one principally driven by information and knowledge, international competitiveness and changing patterns of interpersonal activities is attributed to the increased prominence of intellectual capital (IC) as a management and research topic. There is indeed much...

To date, managing intellectual capital has focussed on maximising possibilities to create knowledge, while minimising chances of losing knowledge. However, effective intellectual capital management should consider another dimension: orphan knowledge. Orphan knowledge relates to questions such...

Examines the new challenges that have been posed by the information society and the new demands posed on management. The term “knowledge‐based economy” has become universal, the rules of business are being rewitten and the industrial era enterprise models are no longer adequate to meet the...