Purpose – The purpose of this paper is to analyse, through a temporal lens and from a managerial perspective, the role played by intellectual capital (IC) and intellectual liabilities (ILs) “in practice” within the value creation and value destruction processes. In particular, this study...

Purpose – The purpose of this paper is to investigate how organizations make sense of and give sense to intellectual capital (IC) measurements, i.e. to analyse the sensemaking, sensegiving, and sensebreaking processes with reference to IC measurements. In order to achieve this aim, a case...

Purpose – This paper has the ambition to enrich the extant research about the interplay between measuring intellectual capital (IC) and managing IC or, more precisely, about the production and consumption of IC measurements in practice. Stemming from these considerations, the purpose of this...

Someone would argue that in accounting studies time tends to be left out from discussions and therefore research designs or theories risk to be temporally incorrect or incomplete as well as processes are misunderstood or misrepresented. Assuming that accounting is not only able to measure and...