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....

The balanced scorecard (BSC) is a management tool that helps to align behavior of all employees to the organization’s strategy. Research suggests that about half of large US firms have already adopted the BSC and many more are considering implementation. Organization‐wide implementation of a...

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...

This introductory editorial to the special issue “IC at the crossroads: theory and research” explains the rationale and background to the studies. In addition it outlines reasons why the field of intellectual (IC) capital is at the crossroads. It seems that awareness of the importance of IC...