The Routledge Companion to Intellectual Capital Routledge Companions in Business, Management and Marketing Series

The Routledge Companion to Intellectual Capital offers a comprehensive overview of an important field that has seen a diverse range of developments in research in recent years. Edited by leading scholars and with contributions from top academics and practitioners from around the world, this volume will provide not just theoretical analysis but also evaluate practice through case studies.

Combining theoretical and practice perspectives, this comprehensive Companion addresses the role of IC inside and between organisations and institutions and how these contribute to the IC of nations, regions and clusters.

Drawing on an extensive range of leading contributors,The Routledge Companion to Intellectual Capital will be of interest to scholars who want to understand IC from a variety of perspectives, as well as students who are seeking an authoritative and comprehensive source on IC and knowledge management.

Table of Contents

1. The past, present and future for intellectual capital research: An overview

John Dumay, James Guthrie, Federica Ricceri, and Christian Nielsen

Part 1 – Stage 5: Critical IC

2. The critical path of intellectual capital

John Dumay, James Guthrie, and Jim Rooney

3. Accounting for people

Robin Roslender and Lissa Monk

Part 2 – Stage 4: IC Ecosystems

4. Seven Dimensions to Address for Intellectual Capital and Intangible Assets Navigation

Leif Edvinsson

5. Understanding and exploiting intellectual capital grounding regional development: Framework and metrics

Giovanni Schiuma and Antonio Lerro

6. Past, present, and future: Intellectual capital and the New Zealand public sector

Grant Samkin and Annika Schneider

7. Intellectual capital in the context of healthcare organizations: Does it matter?

Emidia Vagnoni

Part 3 – Stage 3: IC in Practice

8. Rethinking models of banks and financial institutions using empirical research and ideas about intellectual capital

John Holland

9. Mobilizing intellectual capital in practice – A story of an Australian financial institution

Vijaya Murthy and James Guthrie

10. Intellectual capital management in public universities

Jan Michalak, Joanna Krasodomska, Gunnar Rimmel, Jesper Sort, and Dariusz Trzmielak

11. IC – A (re)turn to practice

Hannu Ritvanen and Karl-Erik Sveiby

12. Intellectual capital and innovation

Jim Rooney and John Dumay

13. Intellectual capital disclosure in digital communication

Maurizio Massaro and John Dumay

14. Enabling relational capital through customer performance measurement practices: A study of not-for-profit organizations

Suresh Cuganesan

15. Sustained competitive advantage and strategic intellectual capital management – Evidence from Japanese high performance small to medium sized enterprises

Jun Yao and Chitoshi Koga

16. Towards an integrated intellectual capital management framework

Ulf Johanson

17. Enabling intellectual capital measurement through business model mapping: The Nexus case

Marco Montemari and Maria Serena Chiucchi

18. Intellectual capital disclosure: What benefits, what costs, is it voluntary?

Sarah Jane Smith

19. Wissensbilanz Made in Germany – 12 years of experience confirm a powerful instrument

Manfred Bornemann

20. A management control system for environmental and social initiatives: An intellectual capital approach

Paola Demartini and Cristiana Bernardi

21. Levers and barriers to the implementation of intellectual capital reports: A field study

Maria Serena Chiucchi, Marco Giuliani, and Stefano Marasca

22. Revival of the fittest? Intellectual capital in Swedish companies

Gunnar Rimmel, Diogenis Baboukardos, and Kristina Jonäll

23. Emerging integrated reporting practices in the United States

Mary Adams

24. Capital reporting in Sweden: Insights about inclusiveness and integrativeness

Peter Beusch and Axel Nilsson

Part 4 – Stage 2: IC Guidelines

25. Key contributions to the intellectual capital field of study

Göran Roos

26. Value creation in business models is based in intellectual Capital – And only intellectual capital!

Henrik Dane-Nielsen and Christian Nielsen

27. Making intellectual capital matter to the investment community

Morten Lund and Christian Nielsen

28. Intellectual Capital Profiles and Financial Performance of the Firm

Henri Inkinen, Paavo Ritala, Mika Vanhala, and Aino Kianto

29. Does intellectual capital matter for organizational performance in emerging markets? Evidence from Chinese and Russian contexts

Aino Kianto, Tatiana Garanina, and Tatiana Andreeva

Part 5 – Stage 1: IC Importance

30. Integrated reporting and the connections between integrated reporting and intellectual capital

Charl de Villiers and Pei-Chi Kelly Hsiao

31. The Relevance of IC Indicators

Bino Catasús

James Guthrie is Professor of Accounting at Macquarie University, Australia. He has published 182 articles in both international and national refereed and professional journals, and over 42 chapters in books.

John Dumay is Associate Professor in Accounting at Macquarie University, Australia. He is currently the Associate Editor of the Journal of Intellectual Capital and the Editor of the Electronic Journal of Knowledge Management.

Federica Ricceri is Associate Professor of Accounting at the University of Padua, Italy. She has published numerous articles in international refereed journals. She is the author of Intellectual Capital and Knowledge Management: Strategic Management of Knowledge Resources.

Christian Nielsen is Professor and Head of the Business Model Design Centre (BMDC) at Aalborg University, Denmark. He is the founding Editor of the Journalof Business Models and his research has led to published works in leading international scholarly journals.