The evolving research on intellectual capital

Journal of Intellectual Capital

Volumn 9, Issue 4, 2008, Pages 585-608

  Tan, Hong Pew ^a   Plowman, David ^a   Hancock, Phil ^a  

^a UNIVERSITY OF WESTERN AUSTRALIA   (Australia)

Author keywords

Competitive advantage; Intellectual capital; Measurement

Indexed keywords

EID: 55649120250     PISSN: 14691930     EISSN: None     Source Type: Journal    
DOI: 10.1108/14691930810913177     Document Type: Review

References (67)

1. Andriessen, D. (2001), "Weightless wealth: Four modifications to standard IC theory", Journal of Intellectual Capital, Vol. 2 No. 3, pp. 204-14.
2. Andriessen, D. and Tissen, R. (2000), Weightless Wealth; Find Your Real Value in a Future of Intangible Assets, Financial Times and Prentice-Hall, London.
3. Anell, B.I. and Wilson, T.L. (2002), "Prescripts: Creating competitive advantage in the knowledge economy", Competitiveness Review, Vol. 12 No. 1, pp. 26-37.
4. Barsky, N.P. and Marchant, G. (2000), "The most valuable resource - measuring and managing intellectual capital", Strategic Finance, Vol. 81 No. 8, pp. 58-62.
5. Bollinger, A.S. and Smith, R.D. (2001), "Managing organisational knowledge as a strategic asset", Journal of Knowledge Management, Vol. 5 No. 1, pp. 8-18.
6. Bontis, N. (1998), "Intellectual capital: An exploratory study that develops measures and models", Management Decision, Vol. 36 No. 2, p. 63.
7. Bontis, N. (2001), "Assessing knowledge assets: A review of the models used to measure intellectual capital", International Journal of Technology Management, Vol. 3 No. 1, pp. 41-60.
8. Bontis, N., Dragonetti, N.C., Jacobsen, K. and Roos, G. (1999), "The knowledge toolbox: A review of the tools available to measure and manage intangible resources", European Management Journal, Vol. 17, pp. 391-401.
9. Bornemann, M., Knapp, A., Schneider, U. and Sixl, K.I. (1999), "Holistic measurement of intellectual capital", paper presented at the International Symposium Measuring and Reporting Intellectual Capital: Experiences, Issues, and Prospects, OECD, Amsterdam.
10. Brooking, A. (1996), Intellectual Capital, Thomas Business Press, London.
11. Caddy, I. (2002), "Issues concerning intellectual capital metrics and measurement of intellectual capital", Singapore Management Review, Vol. 24 No. 3, pp. 77-83.
12. Carneiro, A. (2000), "How does knowledge management influence innovation and competitiveness?", Journal of Knowledge Management, Vol. 4 No. 2, pp. 87-99.
13. Chen, M.C., Cheng, S.J. and Hwang, Y.C. (2005), "An empirical investigation of the relationship between intellectual capital and firms' market value and financial performance", Journal of Intellectual Capital, Vol. 6 No. 2, pp. 159-76.
14. Civi, E. (2000), "Knowledge management as a competitive asset", Marketing Intelligence & Planning, Vol. 18 No. 4, pp. 166-74.
15. DCTU (1999), "Your knowledge - can you book it?", paper presented at the International Symposium Measuring and Reporting Intellectual Capital: Experiences, Issues, and Prospects, OECD, Amsterdam, June.
16. Dzinkowski, R. (2000), "The measurement and management of intellectual capital: An introduction", Management Accounting, Vol. 72 No. 2, pp. 32-6.
17. Edvinsson, L. and Malone, M. (1997), Intellectual Capital: Realizing Your Company's True Value By Finding Its Hidden Brainpower, Harper Collins, New York, NY.
18. Guimón, J. (2005), "Intellectual capital reporting and credit risk analysis", Journal of Intellectual Capital, Vol. 6 No. 1, pp. 28-42.
19. Guthrie, J. (2001), "The management, measurement and the reporting of intellectual capital", Journal of Intellectual Capital, Vol. 2 No. 1, p. 27.
20. Haanes, K. and Lowendahl, B. (1997) in Thomas, H. (Ed.), The Unit of Activity: Towards an Alternative to the Theories of the Firm, Strategy, Structure and Style, Wiley, Copenhagen.
21. Hurwitz, J., Lines, S., Montgomery, B. and Schmidt, J. (2002), "The linkage between management practices, intangibles performance and stock returns", Journal of Intellectual Capital, Vol. 3 No. 1, pp. 51-61.
22. International Federation of Accountants (1998), The Measurement and Management of Intellectual Capital, IFAC, New York, NY.
23. Jacobsen, K., Hofman-Bang, P. and Nordby, R. Jr (2005), "IC Rating™", Journal of Intellectual Capital, Vol. 6 No. 4, pp. 570-87.
24. Johanson, U. and Grojer, J.E. (1998), "Current development in human resource costing and accounting reality present, researchers absent?", Accounting, Auditing & Accountability Journal, Vol. 11 No. 4, pp. 495-504.
25. Johanson, U., Mårtensson, M. and Skoog, M. (1999), "Measuring and managing intangibles: Eleven Swedish exploratory case studies", paper presented at the International Symposium Measuring Reporting Intellectual Capital: Experiences, Issues, and Prospects, OECD, Amsterdam, June.
26. Joia, L.A. (2000), "Measuring intangible corporate assets linking business strategy with intellectual capital", Journal of Intellectual Capital, Vol. 1 No. 1, pp. 68-84.
27. Kamath, G.B. (2007), "The intellectual capital performance of the Indian banking sector", Journal of Intellectual Capital, Vol. 8 No. 1, pp. 96-123.
28. Kannan, G. and Aulbur, W.G. (2004), "Intellectual capital: measurement effectiveness", Journal of Intellectual Capital, Vol. 5 No. 3, pp. 389-414.
29. Kaplan, R.S. and Norton, D.P. (1992), "The balanced scorecard - measures that drives performance", Harvard Business Review, Vol. 70 No. 1, pp. 71-9.
30. Leliaert, P.J.C., Candries, W. and Tilmans, R. (2003), "Identifying and managing IC: A new classification", Journal of Intellectual Capital, Vol. 4 No. 2, p. 202.
31. Leon, M.V.S. (2002), "Intellectual capital: Managerial perceptions of organisational knowledge resources", Journal of Intellectual Capital, Vol. 3 No. 2, pp. 149-66.
32. Lev, B. and Feng, G. (2001), "Intangible assets: Measurement, drivers, usefulness", paper presented at Advances in the Measurement of Intangible (Intellectual) Capital Conference, New York University, New York, NY, April.
33. Liebowitz, J. and Ching, Y.S. (2000), "Developing knowledge management metrics for measuring intellectual capital", Journal of Intellectual Capital, Vol. 1 No. 1, pp. 54-67.
34. Lowendahl, B. (1997), Strategic Management of Professional Service Firms, Handelshojskolens Forlag, Copenhagen.
35. Luthy, D.H. (1998), "Intellectual capital and its measurement", Proceedings of the Asian Pacific Interdisciplinary Research in Accounting Conference (APIRA) Utah State University, Logan, Utah USA, available at: www3.bus.osaka-cu.ac.jp/apira98/archives/htmls/ 25.htm.
36. Lynn, L.E. (1998), "The management of intellectual capital: The issues and the practice", Management Accounting Practices Handbook, Issues Paper 16, Society of Management Accountants of Canada, Hamilton.
37. McLean, R. (1999), "Accounting for the creation of value", Canadian Institute of Chartered Accountants, available at: http://cpri.matrixlinks.ca/tvc/Presentations/TVCPresent/index.htm.
38. Marti, J.M.V. (2001), "ICBS - intellectual capital benchmarking system", Journal of Intellectual Capital, Vol. 2 No. 2, pp. 148-64.
39. Martín-de-Castro, G., Navas-López, J.E., López-Sáez, P. and Alama-Salazar, E. (2006), "Organizational capital as competitive advantage of the firm", Journal of Intellectual Capital, Vol. 7 No. 3, pp. 324-37.
40. Mavridis, D.G. (2004), "The intellectual capital performance of the Japanese banking sector", Journal of Intellectual Capital, Vol. 5 No. 1, pp. 92-115.
41. Meritum (2001), "Measuring intangibles to understand and improve innovation management", Final Report, European Community, available at: www.kunne.no/meritum.
42. Mouritsen, J., Bukh, P.N., Larsen, H.T. and Johansen, M.R. (2001), "Reading an intellectual capital statement: Describing and prescribing knowledge management strategies", Journal of Intellectual Capital, Vol. 2 No. 4, pp. 359-83.
43. Mouritsen, J., Bukh, P.N., Larsen, H.T. and Johansen, M.R. (2002), "Developing and managing knowledge through intellectual capital statements", Journal of Intellectual Capital, Vol. 3 No. 1, pp. 10-29.
44. M'Pherson, P.K. and Pike, S. (2001), "Accounting, empirical measurement and intellectual capital", Journal of Intellectual Capital, Vol. 2 No. 3, pp. 246-60.
45. Nash, H.H. (1998), "Accounting for the future", Prospective Accounting Initiative, available at: http://home.sprintmail.com/ ~humphreynash/indexback.htm.
46. Nonaka, I. (1995), The Knowledge Creating Company, Harvard Business Review on Knowledge Management, Harvard Business School Press, Boston, MA, 1998, pp. 21-45.
47. OECD (1999), "Guidelines and instructions for OECD symposium", paper presented at International Symposium Measuring Reporting Intellectual Capital: Experiences, Issues, and Prospects, OECD, Amsterdam, June.
48. Oliver, J.L.H. and Porta, J.I.D. (2006), "How to measure IC in clusters: Empirical evidence", Journal of Intellectual Capital, Vol. 7 No. 3, pp. 354-80.
49. Petrash, G. (1996), "Dow's journey to a knowledge value management culture", European Management Journal, Vol. 14 No. 4, pp. 365-73.
50. Petty, P. and Guthrie, J. (2000), "Intellectual capital literature review: Measurement, reporting and management", Journal of Intellectual Capital, Vol. 1 No. 2, pp. 155-75.
51. Pulic, A. (1998), "Measuring the performance of intellectual potential in knowledge economy", available at: www.measuring-ip.at/ OPapers/Pulic/Vaictxt/vaictxt.html.
52. Pulic, A. (2000), "VAIC™ - an accounting tool for IC management", available at: www.measuring-ip.at/Papers/ham99txt.htm.
53. Roos, J., Roos, G., Dragonetti, N.C. and Edvinsson, L. (1997), Intellectual Capital: Navigating The New Business Landscape, Macmillan Press, London.
54. Rylander, A. and Peppard, J. (2003), "From implementing strategy to embodying strategy: Linking strategy, identity and intellectual capital", Journal of Intellectual Capital, Vol. 4 No. 3, p. 316.
55. Seetharaman, A., Sooria, H.H.B.Z. and Saravana, A.S. (2002), "Intellectual capital accounting and reporting in the knowledge economy", Journal of Intellectual Capital, Vol. 3 No. 2, pp. 128-48.
56. Silvi, R. and Cuganesan, S. (2006), "Investigating the management of knowledge for competitive advantage: A strategic cost management perspective", Journal of Intellectual Capital, Vol. 7 No. 3, pp. 309-23.
57. Stewart, T.A. (1997), Intellectual Capital: The Wealth of New Organisations, Nicholas Brealey Publishing Ltd, London.
58. Stewart, T.A. (2001), "Accounting gets radical", Fortune, Vol. 143 No. 8, pp. 184-94.
59. Sveiby, K.E. (1997), The New Organisational Wealth: Managing and Measuring Knowledge Based Assets, Berrett Koehler, San Francisco, CA.
60. Sveiby, K.E. (2001), "A knowledge-based theory of the firm to guide in strategy formulation", Journal of Intellectual Capital, Vol. 2 No. 4, pp. 344-58.
61. Sveiby, K.E. (2002), "Methods for measuring intangible assets", available at: www.sveiby.com/articles/ IntangibleMethods.htm.
62. Tan, H.P., Plowman, D. and Hancock, P. (2007), "Intellectual capital and financial returns of companies", Journal of Intellectual Capital, Vol. 8 No. 1, pp. 76-95.
63. VanderKaay, S. (2000), "Measuring the vital signs of intellectual capital", CMA Management, Vol. 74 No. 4, pp. 18-21.
64. Wang, W.C. (2005), "An evaluation of the balanced scorecard in equity valuation: The case of exchange ratio in the M&As of Taiwan's financial industry", Journal of Intellectual Capital, Vol. 6 No. 2, pp. 206-21.
65. Wang, W.Y. and Chang, C.F. (2005), "Intellectual capital and performance in causal models: Evidence from the information technology industry in Taiwan", Journal of Intellectual Capital, Vol. 6 No. 2, pp. 222-36.
66. Williams, S.M. (2000), "Is a company's intellectual capital performance and intellectual capital disclosure practices related? Evidence from publicly listed companies from the FTSE 100", University of Calgary, Alberta, available at: www.measuring-ip.at/Papers/ Paper1.pdf.
67. Zhen, D., Lev, B. and Narin, F. (1999), "Science and technology as predictors of stock performance", Financial Analysts Journal, Vol. 55 No. 3, pp. 20-32.