Purpose – The first aim of this paper is to present the methods developed by one of the co-authors to render visible the complexity of intellectual capital (IC). These were developed to make relationships between IC elements and value creation accessible to managers seeking to act on IC. The...

Purpose – The purpose of this paper is to provide an empirical account of the discourse‐practice nexus relating to an accounting for intellectual capital (IC) at an Australian public sector organisation (LandsNSW). Design/methodology/approach – The paper is a case study. Data collection...

Purpose – To examine how the performance of organisations in managing and utilising their human resources is disclosed through key performance indicator (KPI) reporting. Design/methodology/approach – Utilises intellectual capital (IC) and corporate social responsibility (CSR)/stakeholder...

Purpose – Drawing on the concept of intellectual capital (IC) as a complex web of intangible resources, this paper seeks to outline a method for making sense of IC utilising narratives, numbers and visualisations. Design/methodology/approach – The paper details the use of organisational...

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 provide an empirical account of the discourse-practice nexus relating to an accounting for intellectual capital (IC) at an Australian public sector organisation (LandsNSW). Design/methodology/approach – The paper is a case study. Data collection...

Purpose – This paper seeks to discuss how an environmental change for an organisation can be a catalyst for the take‐up of intellectual capital (IC). In particular, it uses Laughlin's “colonizing” model of organisational change to understand the catalyst for change, being an ageing...

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...