Purpose: This research aims to contribute to the current discussion led by international accounting bodies on intellectual capital narratives. Before setting a standard, a preliminary step is to highlight intellectual capital components' sources of value. The objective of this exploratory paper...

Purpose – The purpose of this paper is to enhance knowledge of the full set of interrelations between IC components by providing an inductive typology of their strategic interactions. Design/methodology/approach – To answer the research question the author conducted a content analysis of...