Purpose: The purpose of this paper is to propose and discuss, from both a theoretical and empirical point of view, a methodology for measuring the productivity of knowledge workers, then giving a contribution to the question launched by P. Drucker at the end of last millennium. An application...

Purpose – This study proposes a comparison between Value Added Intellectual Coefficient (VAIC) and one of the most important performance evaluation methods, the Economic Value Added (EVA), starting from a re-interpretation of the VAIC. Design/methodology/approach – The empirical data were...

Purpose The aim of the paper is to provide some guidelines for using and not using knowledge-based strategies (KS) and for understanding the sustainability of such kinds of strategy. The paper proposes an accounting-based framework that can be used for this aim. The meaning of the guidelines is...