On the basis of three examples of intellectual capital statements that make the individual its central figure, this article discusses the role of individuals in knowledge creation. After all, it is often claimed that the individual is the “container” of knowledge and therefore, what it means...

Measurement of intellectual capital is important, but not only for descriptive purposes. It is important because it enables intervention. If intervention and measurement are coupled, then measurement is an input rather than an output, and then measurement is not to be evaluated on its reflection...

Purpose – The purpose of this paper is to analyse how a patent is an intangible asset and how it creates value. Design/methodology/approach – Through analysis of a set of cases, the paper analyses how a patent becomes related to a series of other elements. This approach investigates the...

Purpose – The purpose of this paper is to propose and illustrate the use of a set of rules to make an analytical reading of the indicators of an intellectual capital statement possible. Design/methodology/approach – The paper proposes a model to analyze intellectual capital statements and...