It is now generally believed, within the current literature, that an academic and practitioner focus on intellectual capital (IC) is important and that the measurement of a company's intangibles provides real business benefits. However, it is essential for researchers in the field of IC to be...

The importance of intellectual capital (IC), as a prime value driver in today's knowledge‐based economy, is undisputed. Benchmarking is seen as a tool for identifying, understanding, and adopting best practices in order to increase operational performance. The paper explores techniques of...

Purpose – Intangible assets are seen as critical drivers of future performance for most organizations. For this reason many managers endeavor to better measure and manage those intangible value drivers. This article explores the challenges of measuring and managing intangibles....

Intellectual capital is an important value driver in today’s organizations. Traditional financial statements do not provide the relevant information for managers or investors to understand how their resources – many of which are intangible – create value in the future. Intellectual capital...

With their most recent publications on the balanced scorecard, Kaplan and Norton have focused on the learning and growth perspective in an attempt to clarify its constituent parts, as they acknowledge that many organizations struggle with what to include in this perspective. For that reason...

Purpose – The purpose of this paper is to provide a new and systematic approach towards strategic foresight by combining traditional external scenarios (market‐based approach) with internal scenarios (resource‐based approach) into a future scorecard, which can be used to describe...

Purpose – The purpose of this paper is to provide a three‐dimensional framework to facilitate future definitions of intellectual capital (IC). The concept of IC is often ill‐defined and there is a multitude of different definitions for the construct of IC. The lack of a common platform for...