This paper is a review of firm level theorising and practice in the field of knowledge management and intellectual capital. The review is based on the premise that we are at the beginning of a new social and economic era: the knowledge economy. As such, a re-thinking effort is needed for all aspects of the society. This review traces the history of management principles and practices on the iss...

The development of intellectual capital theory has been guided by the ideas and thoughts of a handful of influential practitioners, including Karl Erik Sveiby (1997), RS Kaplan (Kaplan and Norton, 1992) and Leif Edvinson (Edvinson and Malone, 1997). These pioneers established the basis of the “intellectual capital standard theory”. In the present paper the assumptions and principles that suppor...

The objective of this paper is to support the application of Open Innovation practices in firms and organizations by the assessment and management of Intellectual Capital. Intellectual Capital constituents are analyzed in order to verify their capability of acting as key drivers of Open Innovation processes and, therefore, of creating value. A methodology is defined to settle a procedure which ...

In recent years, the intellectual capital reporting in higher education institutions has been acquiring progressive importance worldwide. Intellectual capital approaches becomes critical at universities, mainly due to the fact that knowledge is the main output as well as input in these institutions. Universities produce knowledge, either through scientific and technical research (the results of...

This paper investigates the influence of Knowledge Management and Leveraging of Intellectual Capital on the performance of Telekom Malaysia. The study was conducted through questionnaire survey of 400 Telekom Malaysia (TM)’s executives from the TM’s headquarters and all the state business areas. The dependent variable is the performance of TM which includes the operating efficiency, business pe...

This paper examines the relationship between Financial Reporting of Intellectual Capital and Company’s Performances in Indian Information Technology Industry. For the purpose of this study, sixty companies listed on NSE were taken for a period of 1999-00 to 2008-09. Value Added Intellectual Co-efficient (VAICTM) method developed by Pulic (1998) was used for the analysis of the data. The present...

The gap between the value of the company in the accounting and financial books and its real market value is growing more and more. This difference represents the effect of intellectual capital that arises in the company in various forms. His cleavage in three types is the most widely used: human capital, organizational capital and customer capital. These different forms of intellectual capital ...

This paper shows the general perceptions of Spanish university stakeholders in relation to the university’s annual reports and the adequacy and potential of intellectual capital reporting. To this end, a questionnaire was designed and sent to every member of the Social Councils of Spanish public universities. It was thought that these participants would provide a good example of the attitude of...