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...

Purpose – The purpose of this paper is to describe the results of an empirical study into the critical success factors for implementing an intellectual capital valuation method, the KPMG Value Explorer. Design/methodology/approach – For this study the design approach was used as research...

Purpose – The purpose of this paper is to demonstrate how the ICS intellectual capital methodology was developed starting from the underpinning academic theory. Design/methodology/approach – The approach is founded upon a number of theoretical strands. The basic intellectual capital approach...

Purpose – The purpose of this paper is to provide a review of an analytic methodology (knowledge valuation analysis, i.e. KVA), based on complexity and information theory, that is capable of quantifying value creation by corporate intellectual capital. It aims to use a real‐world case to...