Purpose – This paper investigates the inter‐relationships between different components of intellectual capital (IC) and value creation. Design/methodology/approach – A single in‐depth case‐study of an innovation project within an Australian financial services firm (“TransactCo”) is...

Purpose – The purpose of this article is to trace the techniques and consulting methods developed and deployed by an Australian project team during an investigation of a client organisation's intellectual capital management, measurement and reporting (ICMMR) practices. The article aims to...

Purpose – The purpose of this paper is to develop and apply a framework that examines the effectiveness and efficiency of managing knowledge in organizations for competitive advantage. Design/methodology/approach – Reviews knowledge management and strategic cost management literatures to...

Purpose: The purpose of this paper is to present a new learning and growth perspective for the balanced scorecard (BSC) that includes more specific measures of integrated thinking and value creation to help improve integrated reporting (<IR>). Practical, relevant definitions of these historically...</ir>

Purpose: This paper examines the gap between reporting and managers’ behaviour to challenge the current theoretical underpinnings of intellectual capital (IC) disclosure practice and research. The authors explore how the key features from IC and integrated reporting can be combined to develop...

Purpose: To present the continuation of a case study by Beck et al. (2017) on an Australian bank (CBD) during the period 2004–2013 by examining whether integrated reporting affects relational capital and helps to repair an organisations’ reputation. Both studies examine how a bank rocked by...

Purpose – The purpose of this paper is to examine an alternative way by which firms can disclose their intellectual capital to external stakeholders who have an influence on their share price. Design/methodology/approach – The paper shows that, by applying the empirical “event studies”...

Purpose – The purpose of this paper is to investigate intellectual capital (IC) measurement critically so that the dynamics of intangible value creation can be better understood and to provide insights into how IC is constructed rather than what IC is. Design/methodology/approach – This...

Purpose – The purpose of this paper is to discuss the use of a critical research perspective in the development of research in the field of intellectual capital (IC) practice. Design/methodology/approach – The paper initiates a reflective discourse about the relevance of contemporary...

Purpose – The purpose of this paper is to answer the question “What are the barriers to the use of IC concepts?” by discussing and critiquing two contemporary grand theories about IC, being market‐to‐book ratios as a representation of IC and that disclosing IC leads to greater...