Academic literature on the topic 'Intellectual capital'

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Journal articles on the topic "Intellectual capital"

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Tichá, I. "Intellectual capital reporting." Agricultural Economics (Zemědělská ekonomika) 54, No. 2 (February 22, 2008): 57–62. http://dx.doi.org/10.17221/270-agricecon.

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The changing context within which businesses today compete requires deployment of intangible assets in order to achieve competitive position on the market. The growing importance of intellectual capital has been challenging the traditional financial reporting system, which is not capable to meet the information needs any more. The article provides an overview of various intellectual capital reporting systems and highlights their key concerns. The selected list of intellectual capital reporting practices serves as an information basis for business leaders to raise the awareness, to consider pro
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Valentine St Leon, Mark. "Intellectual capital." Journal of Intellectual Capital 3, no. 2 (June 2002): 149–66. http://dx.doi.org/10.1108/14691930210424743.

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Pike, S., L. Fernström, and G. Roos. "Intellectual capital." Journal of Intellectual Capital 6, no. 4 (December 2005): 489–509. http://dx.doi.org/10.1108/14691930510628780.

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Van Horn, Royal. "Intellectual Capital." Phi Delta Kappan 82, no. 9 (May 2001): 721–22. http://dx.doi.org/10.1177/003172170108200922.

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Coombs, Rod. "Intellectual capital." Technovation 17, no. 11-12 (November 1997): 733–34. http://dx.doi.org/10.1016/s0166-4972(97)88771-8.

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Snyder, Herbert W., and Jennifer Burek Pierce. "Intellectual capital." Annual Review of Information Science and Technology 36, no. 1 (February 1, 2005): 467–500. http://dx.doi.org/10.1002/aris.1440360112.

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Gojlo, V. "Intellectual capital." World Economy and International Relations, no. 11 (1998): 68–77. http://dx.doi.org/10.20542/0131-2227-1998-11-68-77.

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Keenan, James J. "Intellectual Capital, Communication, and Information in Organisations and Communities." Proceedings of the Human Factors and Ergonomics Society Annual Meeting 44, no. 12 (July 2000): 2–555. http://dx.doi.org/10.1177/154193120004401230.

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The focus here is on die relation of informatic systems to intellectual capital in work organisations. Intellectual capital is frequently viewed as having several ingredient capitals, for example: human capital, internal structure capital, external structure/customer capital, and innovation capital (for example, Edvinsson & Malone, 1997). Edvinsson and Sullivan define intellectual capital as knowledge that can be converted into value (1996: 358). I argue mat intellectual capital in organisations and other collectivities includes three sets of assets: core capitals of organisational actors,
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Mouritsen, Jan. "Intellectual capital and the capital market: the circulability of intellectual capital." Accounting, Auditing & Accountability Journal 16, no. 1 (March 2003): 18–30. http://dx.doi.org/10.1108/09513570310464246.

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Byul, Jeon, Moon Kwang Min, Jeong Youn Baek, and Sohn Ho Sung. "A Study on the Impacts of Intellectual Capitals on Organizational Performance: The Intellectual Property Office in Korea." Korean Journal of Policy Studies 22, no. 2 (February 28, 2008): 89–108. http://dx.doi.org/10.52372/kjps22204.

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This study analyzes the impacts of the intellectual capitals of the Korea Intellectual Property Office (KIPO) on organizational performance. In particular, the following have been analyzed: how KIPO's human capital, structural capital, and relational capital affect the activities of the organization's knowledge management; to what degree the levels of knowledge management activities affect the organization's performance; and to what extent the organization's performance varies in accordance with KIPO's intellectual capital levels. This study conducted empirical research and analysis of how the
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Dissertations / Theses on the topic "Intellectual capital"

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Fondo, Clint B., and Darren B. Wright. "Intellectual capital." Thesis, Monterey, California. Naval Postgraduate School, 2004. http://hdl.handle.net/10945/34234.

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MBA Professional Report<br>The purpose of this MBA Project was to investigate and provide a comprehensive overview of the historical and current efforts directed at valuing intellectual capital (IC). This project was conducted with the sponsorship and assistance of the Office of Military Base Retention and Reuse (OMBRR), of the California Business, Transportation and Housing Agency. The goal of this project was to identify and document both the history of valuing IC, and the models currently in use throughout the private sector. Additionally, an effort was made to develop a definition that wou
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Berg, H. A. (Hendrik Alexander). "Measuring intellectual capital." Thesis, Stellenbosch : Stellenbosch University, 2003. http://hdl.handle.net/10019.1/49769.

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Thesis (MBA)--Stellenbosch University, 2003.<br>ENGLISH ABSTRACT: Accounting in its current state of practice has lost its ability to inform business accurately about the current state of an organization. In awareness of this lack of information managers and academic researchers have developed different ways of measuring and navigating in a new landscape that has moved from watching tangible, physical assets towards intangible assets. The intellectual capital (IC) of organizations stands in the core of this movement which has to be measured, enabling managers to identify previous IC inv
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Weichselbaumer, Barbara. "Intellectual Capital in hospitals- Opportunities and limitations of external intellectual capital reporting." Master's thesis, Vysoká škola ekonomická v Praze, 2012. http://www.nusl.cz/ntk/nusl-165956.

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Hospitals, like other knowledge-intensive organizations are today more dependent than ever before on intellectual capital (IC). lC consists of non-physical sources of knowledge used for value creation for key stakeholders. It comprises of human, structural and relational capital and becomes more often the key point for sustainable competitive advantage. The respective value is generally not reflected in the balance sheet. Indeed there are possibilities to disclose information on IC in supplementary or annual reports in order to reduce the lack of information on value drivers. The German hospit
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Schmidt, Alexander Oliver. "Intellectual capital Charakterisierung, Messung und Berichterstattung unter besonderer Berücksichtigung intellectual-capital-bezogener Risiken." Hamburg Kovač, 2007. http://d-nb.info/987714813/04.

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Schmidt, Alexander Oliver. "Intellectual Capital : Charakterisierung, Messung und Berichterstattung unter besonderer Berücksichtigung Intellectual-Capital-bezogener Risiken /." Hamburg : Kovač, 2008. http://www.gbv.de/dms/zbw/559445768.pdf.

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Hsu, Hsiu-Yueh. "Knowledge management and intellectual capital /." Available to subscribers only, 2006. http://proquest.umi.com/pqdweb?did=1147183141&sid=2&Fmt=2&clientId=1509&RQT=309&VName=PQD.

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Björnberg, Andreas, and Fredrik Lindström. "Intellectual capital and innovation in startups." Thesis, Mittuniversitetet, Avdelningen för ekonomivetenskap och juridik, 2018. http://urn.kb.se/resolve?urn=urn:nbn:se:miun:diva-34478.

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The purpose of this study was to outline how startups shape their intellectual capital to create incremental innovation. This has manifested itself as a black-box for practitioners and it has previously been unknown if startups and established firms differentiate themselves during such a process. A comparison was also made between startups in liberal market economies and the European coordinated market economies. A pilot study was conducted initially using an in-depth interview followed by a literature review, an examination of the intellectual capital construct as used in modern research and
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Dumay, Johannes Cornelius. "Intellectual capital in action: Australian studies." Thesis, The University of Sydney, 2008. http://hdl.handle.net/2123/2398.

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The overarching objective of this thesis is to investigate and examine several contemporary IC theories and how they are utilised in practice so that understandings of the IC concept can be developed, in order to answer in part the main research question of “How does IC in action influence organisations?” The content of the thesis is based on a review of IC from both a theory and practice perspective and four empirical papers that examines IC theory as it is implemented in practice. In combining these papers into a coherent piece of work, a critical research perspective, as outlined by Alvesso
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Dumay, Johannes Cornelius. "Intellectual capital in action: Australian studies." Faculty of Economics and Business, 2008. http://hdl.handle.net/2123/2398.

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Doctor of Philosophy (PhD)<br>The overarching objective of this thesis is to investigate and examine several contemporary IC theories and how they are utilised in practice so that understandings of the IC concept can be developed, in order to answer in part the main research question of “How does IC in action influence organisations?” The content of the thesis is based on a review of IC from both a theory and practice perspective and four empirical papers that examines IC theory as it is implemented in practice. In combining these papers into a coherent piece of work, a critical research persp
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Brännström, Daniel. "Reporting Intellectual Capital : Four studies on recognition." Doctoral thesis, Uppsala universitet, Företagsekonomiska institutionen, 2013. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-198246.

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This thesis contributes to the reporting of Intellectual Capital (IC) and includes four papers on the recognition and comparability of IC. IC, often called intangibles in the financial reporting discourse, reflects resources which create value in and for organizations. These resources originate out of human knowledge and capacities, which, through their uniqueness, can provide competitive advantages for an organization. As something intangible, IC is a challenge to report as it is not only a matter of reporting value that has been or can be realized but also a matter of reporting the creative
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Books on the topic "Intellectual capital"

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Roos, Johan, Göran Roos, Nicola Carlo Dragonetti, and Leif Edvinsson. Intellectual Capital. London: Palgrave Macmillan UK, 1997. http://dx.doi.org/10.1007/978-1-349-14494-5.

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Chatzkel, Jay L. Intellectual capital. Oxford, U.K: Capstone Pub., 2002.

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Brooking, Annie. Intellectual capital. London: International Thomson Business Press, 1997.

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Lin, Carol Yeh-Yun, and Leif Edvinsson. National Intellectual Capital. New York, NY: Springer New York, 2011. http://dx.doi.org/10.1007/978-1-4419-7377-1.

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Wiederhold, Gio. Valuing Intellectual Capital. New York, NY: Springer New York, 2014. http://dx.doi.org/10.1007/978-1-4614-6611-6.

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Frankum, Nicola J. Driving intellectual capital. Oxford: Oxford Brookes University, 2001.

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Kianto, Aino, Slađana Čabrilo, and Lina Užienė, eds. Futurizing Intellectual Capital. Cham: Springer Nature Switzerland, 2025. https://doi.org/10.1007/978-3-031-80197-6.

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Bernard, Marr, ed. Perspectives on intellectual capital. Burlington, MA: Elsevier Academic Press, 2005.

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Brandes, Wolfram P., Frank Schabel, and Uwe Wache. Intellectual Capital und Kommunikation. Wiesbaden: Gabler Verlag, 2005. http://dx.doi.org/10.1007/978-3-322-89065-8.

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Deking, Ingo. Management des Intellectual Capital. Wiesbaden: Deutscher Universitätsverlag, 2003. http://dx.doi.org/10.1007/978-3-322-81500-2.

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Book chapters on the topic "Intellectual capital"

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Heisig, Peter, Jens Vorbeck, and Johannes Niebuhr. "Intellectual Capital." In Knowledge Management, 57–73. Berlin, Heidelberg: Springer Berlin Heidelberg, 2001. http://dx.doi.org/10.1007/978-3-662-04466-7_4.

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Marr, Bernard. "Intellectual Capital." In The Palgrave Encyclopedia of Strategic Management, 772–75. London: Palgrave Macmillan UK, 2018. http://dx.doi.org/10.1057/978-1-137-00772-8_317.

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Weik, Martin H. "intellectual capital." In Computer Science and Communications Dictionary, 804. Boston, MA: Springer US, 2000. http://dx.doi.org/10.1007/1-4020-0613-6_9256.

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Jędrych, Elżbieta, Dariusz Klimek, and Jacek Witkowski. "Intellectual capital." In Organizational Development, Innovation, and Economy 5.0, 50–63. New York: Routledge, 2024. http://dx.doi.org/10.4324/9781003502272-6.

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Czerniawska, Fiona. "Intellectual Capital." In Management Consultancy in the 21st Century, 212–21. London: Palgrave Macmillan UK, 1999. http://dx.doi.org/10.1007/978-1-349-14873-8_21.

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Marr, Bernard. "Intellectual Capital." In The Palgrave Encyclopedia of Strategic Management, 1–3. London: Palgrave Macmillan UK, 2016. http://dx.doi.org/10.1057/978-1-349-94848-2_317-1.

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Sheppey, Terence, and Ross McGill. "Intellectual Capital." In Sarbanes-Oxley, 271–76. London: Palgrave Macmillan UK, 2007. http://dx.doi.org/10.1057/9780230598027_21.

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Ritvanen, Hannu, and Karl-Erik Sveiby. "Intellectual Capital." In The Routledge Companion to Intellectual Capital, 168–84. Abingdon, Oxon ; New York, NY : Routledge, 2018.: Routledge, 2017. http://dx.doi.org/10.4324/9781315393100-11.

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Roos, Johan, Göran Roos, Nicola Carlo Dragonetti, and Leif Edvinsson. "The New Business World." In Intellectual Capital, 1–27. London: Palgrave Macmillan UK, 1997. http://dx.doi.org/10.1007/978-1-349-14494-5_1.

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Roos, Johan, Göran Roos, Nicola Carlo Dragonetti, and Leif Edvinsson. "Finding New Words." In Intellectual Capital, 28–58. London: Palgrave Macmillan UK, 1997. http://dx.doi.org/10.1007/978-1-349-14494-5_2.

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Conference papers on the topic "Intellectual capital"

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Putri, Desvya Eka, and Evi Mutia. "Intellectual Capital Practices in ASEAN Islamic Banks." In 2024 International Conference on Sustainable Islamic Business and Finance (SIBF), 296–300. IEEE, 2024. https://doi.org/10.1109/sibf63788.2024.10883844.

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Julakidze, Emzar, and Elizbar Barbakadze. "Intellectual Basis of Success." In Human Capital, Institutions, Economic Growth. Kutaisi University, 2023. http://dx.doi.org/10.52244/c.2023.11.18.

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Intelligence, usually represent basic mind of human phycology. As a rule, people who have highly intelligence are cleverer and therefore they have a chance to achieve success. Though, researcher approved that to achieve success need not only general intelligence, also emotional intelligence and social component. Hold a discussion about manager skills, which means others feels, behavior and understand their thoughts and relevant operations. Researcher of Small and middle enterprise’s more than 300 managers are done by questionnaire. It seems that, in achieve success, on personal intelligence it
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Silva, Ana Patrícia, Graça Azevedo, and Rui Pedro Marques. "Intellectual Capital – Literature Review." In 2023 18th Iberian Conference on Information Systems and Technologies (CISTI). IEEE, 2023. http://dx.doi.org/10.23919/cisti58278.2023.10212035.

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Galabova, Lidia, and Mina Daskalova. "Intellectual capital management control systems." In 11th International Scientific Conference „Business and Management 2020“. VGTU Technika, 2020. http://dx.doi.org/10.3846/bm.2020.599.

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Management control systems (MCS) are formal, information-based routines and procedures (Simon,1995) applied in strategic management practice. They are developed to help management balance thetension between organisational strategy and human behaviour. However, recent studies (Galabova, 2011;2014) have shown that along with tangible, intangible assets impact on organisational performance. Theaim of the paper is to propose a theoretical framework on how intangibles, and more specifically intellectualcapital elements: human, structural and relational capital can be embedded as a part of a contemp
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Milijić, Ana, and Vanja Vukojević. "INTELLECTUAL CAPITAL PERFORMANCE REPORTING MODELS." In 6th International Scientific Conference ERAZ - Knowledge Based Sustainable Development. Association of Economists and Managers of the Balkans, Belgrade, Serbia, 2020. http://dx.doi.org/10.31410/eraz.2020.279.

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For a knowledge-based economy, the basic drivers of economic growth and development are the knowledge, innovation and specific skills of individuals whose „incorporation” into a product/service makes them attractive to customers in the market according to the needs of the 21st century. Thus, in the era of the knowledge economy, individuals with their knowledge, specific abilities and skills represent the basis for creating and maintaining a competitive advantage in the market. However, the traditional financial reporting model cannot fully meet the information requirements of users of 21st cen
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Amin, Juyati Mohd, Siti Masnah Saringat, Hazlina Hassan, and Wan Adibah Wan Ismail. "Intellectual capital disclosure in Malaysia." In 2013 IEEE Business Engineering and Industrial Applications Colloquium (BEIAC). IEEE, 2013. http://dx.doi.org/10.1109/beiac.2013.6560223.

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Uluma, Ihyaul, Oky Amarullah, and Eny Suprapti. "The Indonesian Islamic banking: interrelation between intellectual capital performance, intellectual capital disclosure, and financial performance." In Proceedings of the 1st International Conference on Business, Law And Pedagogy, ICBLP 2019, 13-15 February 2019, Sidoarjo, Indonesia. EAI, 2019. http://dx.doi.org/10.4108/eai.13-2-2019.2286487.

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"INTELLECTUAL CAPITAL IN TURKISH PRIVATE BANKS." In International Conference on Knowledge Management and Information Sharing. SciTePress - Science and and Technology Publications, 2010. http://dx.doi.org/10.5220/0003088201890194.

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Nuzula, Nila Firdausi, Sri Mangesti Rahayu, and Asih Marini Wulandari. "Determinant Factors of Intellectual Capital Disclosure." In 3rd Annual International Conference on Public and Business Administration (AICoBPA 2020). Paris, France: Atlantis Press, 2021. http://dx.doi.org/10.2991/aebmr.k.210928.021.

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Handayani, Sri, and Yosevin Karnawati. "Achieving Competitive Advantage Through Intellectual Capital." In Annual International Conference on Accounting Research (AICAR 2019). Paris, France: Atlantis Press, 2020. http://dx.doi.org/10.2991/aebmr.k.200309.013.

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Reports on the topic "Intellectual capital"

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Fondo, Clint B., and Darren B. Wright. Intellectual Capital. Fort Belvoir, VA: Defense Technical Information Center, December 2004. http://dx.doi.org/10.21236/ada429311.

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Maxey, William J. Homeland Security and Intellectual Capital Support. Fort Belvoir, VA: Defense Technical Information Center, October 2004. http://dx.doi.org/10.21236/ada427732.

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Zucker, Lynne, Michael Darby, and Marilynn Brewer. Intellectual Capital and the Birth of U.S. Biotechnology Enterprises. Cambridge, MA: National Bureau of Economic Research, February 1994. http://dx.doi.org/10.3386/w4653.

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Link, Albert, and Christopher Ruhm. Public Knowledge, Private Knowledge: The Intellectual Capital of Entrepreneurs. Cambridge, MA: National Bureau of Economic Research, March 2009. http://dx.doi.org/10.3386/w14797.

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Hermawan, Sigit, Sarwenda Biduri, and Sintha Arista. Monograf: Intellectual Capital dan Filantropi Islam dalam Pencapaian Sustainability Development Goals. Kab. Tangerang, Indonesia: Minhaj Pustaka, 2025. https://doi.org/10.71457/608925.

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McAlpine, Bradley. Los Alamos National Laboratory Human and Intellectual Capital for Sustaining Nuclear Deterrence. Office of Scientific and Technical Information (OSTI), April 2015. http://dx.doi.org/10.2172/1177526.

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Zucker, Lynne, Michael Darby, and Jeff Armstrong. Intellectual Capital and the Firm: The Technology of Geographically Localized Knowledge Spillovers. Cambridge, MA: National Bureau of Economic Research, December 1994. http://dx.doi.org/10.3386/w4946.

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TARASOVA, TATYANA. INTELLECTUAL CAPITAL: A PRACTICALLY-ORIENTED APPROACH TO DEFINING AND EVALUATING A MODERN ECONOMY. Science and Innovation Center Publishing House, 2020. http://dx.doi.org/10.12731/2070-7568-2020-1-2-156-174.

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Domnina, Svetlana Valentinovna. ANALYSIS OF COMPONENTS AND DYNAMICS OF DEVELOPMENT OF INTELLECTUAL CAPITAL IN THE SPHERE OF EDUCATION. DOI CODE, 2023. http://dx.doi.org/10.18411/doicode-2024.272.

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Darby, Michael, Qiao Liu, and Lynne Zucker. Stakes and Stars: The Effect of Intellectual Human Capital on the Level and Variability of High-Tech Firms' Market Values. Cambridge, MA: National Bureau of Economic Research, June 1999. http://dx.doi.org/10.3386/w7201.

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