10 1108 - MD 08 2017 0807

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MD
56,11 Back to the future of intellectual
capital research: a systematic
literature review
2502 Eugénia Pedro
Department of Management and Economics,
Received 31 August 2017
Revised 23 January 2018 NECE – Research Center in Business Sciences,
Accepted 18 April 2018 University of Beira Interior, Covilhã, Portugal
João Leitão
NECE – Research Center in Business Sciences, University of Beira Interior,
Covilhã, Portugal;
CEG-IST, Instituto Superior Técnico, C-MAST, University of Lisbon, Lisbon, Portugal;
Instituto Multidisciplinar de Empresa, Universidad de Salamanca,
Salamanca, Spain and
C-MAST, University of Beira Interior, Covilhã, Portugal, and
Helena Alves
NECE – Research Center in Business Sciences,
University of Beira Interior, Covilhã, Portugal
Abstract
Purpose – For better mapping the path of intellectual capital (IC) research, the purpose of this paper is to
selectively review empirical studies of IC published, and identify theories, components and three dimensions
of analysis: national IC (NIC), regional IC (RIC) and organizational IC (OIC).
Design/methodology/approach – The systematic literature review (SLR) subject to analysis is based on
empirical studies made between 1960 and 2016, and focuses on three dimensions of analysis: NIC, RIC and
OIC. Four research questions were designed, using the following databases, namely, Web of Science, Scopus
and Google Scholar, for data collection purposes.
Findings – The SLR unveils a multidimensional taxonomy for measuring and classifying the type of IC
applicable to the different levels of analysis and provides some recommendations for future studies of NIC,
RIC and OIC, by outlining the need for clear definitions of components and measures of IC and identifying
strengths, limitations and future research avenues.
Originality/value – In order to fill the gap found in the literature and the non-existence of a study clarifying
the multiple dimensions of analysis of IC, this SLR makes a twofold, original contribution to the literature on
management: providing an SLR of the main empirical studies dealing with different units of analysis; and
identifying a multidimensional taxonomy for measuring and classifying the type of IC applicable to the
different levels of analysis.
Keywords Intellectual capital, Systematic literature review
Paper type Literature review
The concept of intellectual capital (IC) has been discussed for some decades, but there is no
consensus as to its definition (Bilhim, 2007; Martí, 2007). Previous studies have used the same
designation for different concepts and metrics of IC, according to the dimension of analysis
Management Decision considered and the empirical approach adopted. Current studies continue to state that a precise
Vol. 56 No. 11, 2018
pp. 2502-2583
conceptualization and definition of IC still remains disputable despite the general consensus
© Emerald Publishing Limited
0025-1747
DOI 10.1108/MD-08-2017-0807 This paper forms part of a special section Special Review Issue.
about the importance of IC as a basis for value creation (Asiaei and Jusoh, 2015). Nevertheless, Intellectual
the existing definitions and underlying concepts of IC (Edvinsson and Sullivan, 1996; capital
Brooking, 1996, 1997; Edvinsson and Malone, 1997; Stewart, 1997b; Petty and Guthrie, 2000; research
Martí, 2007) and the classification systems that help to understand the components of IC
(Brooking, 1996; Edvinsson and Sullivan, 1996; Edvinsson, 1997; Sveiby, 1997; Roos et al., 1997;
Bilhim, 2007) provide a useful basis for better understanding the meaning of IC (Veltri, 2012).
This study makes a systematic review of the main streams of literature on IC, aiming to 2503
identify the dominant typology of capitals forming IC and considering the definitions of IC
and its metrics and indicators. It also takes on the challenging task of revealing the different
ways of measuring the capitals forming IC, trying to provide a multilevel approach which, in
seeking a unifying analysis of theory on IC, joins different dimensions of analysis dispersed
in the literature so far, now grouped in three levels to be explored, namely, the
organizational, regional and national dimensions.
This paper contributes to the literature on IC in that it provides a consensus of
the definition and conceptualization of IC by taking a multilevel approach that joins in the
same SLR the simultaneous exploration of three levels of analysis of IC and its metrics.
This shows the importance of using different classifications and ways of measuring IC, and
presents a proposal for a taxonomy that will allow future researchers to explore the
interconnection between those three dimensions of analysis of IC.
The historical conceptualization of IC is linked to the new vision of the importance of
companies’ capabilities and knowledge in the economy, resulting in a renewed strategic
perspective of management. IC can be characterized by its focus on the efficiency of
intangible resources, which are intellectual resources or knowledge-based resources and
capabilities, among others, which combined with tangible capital contribute to producing
value added for the organization (Brooking, 1996; Edvinsson and Sullivan, 1996; Edvinsson
and Malone, 1997; Stewart, 1997b; Sveiby, 1997; Roos et al., 1997; Ordóñez de Pablos, 2001;
Martí, 2007; Veltri, 2012; Massingham, 2016). The IC theory was mainly guided by some
influential researchers who created its theoretical foundations (e.g, Sveiby, 1997; Edvinsson
and Malone, 1997). Those pioneering studies supported the view that intangible factors
determine organizations’ success (Martí, 2007). The corresponding models, “Intangible
Assets Monitor” (Sveiby, 1997) and the “Skandia Navigator” (Edvinsson and Malone, 1997),
were also followed by Roos et al. (1997), whose “Process Model” brought a strategic
perspective to the “Skandia Navigator.” Since then, numerous efforts have been made in
search of methodologies and models with a view to improving IC management.
Much of the literature on the theory of IC accompanies the structures, constructions and
measures resulting from an accounting and financial perspective, focusing on the
organizational dimension of analysis (Bontis, 1999; Bontis et al., 1999, 2000). However,
more recently, theorists have been extrapolating the initial conceptual level to also include
countries (Bontis, 2004). The dimensions of a country/region’s development and operation
include various factors apart from economic ones, such as social well-being, police and
security, and education, among others (Chen, 2015). The leaders of national economies try to
find reliable ways to measure those intangible factors, for better understanding of how these
are related to performance (Malhotra, 2001). Therefore, concerning the guiding dimensions
of analysis in this study, besides approaching organizational IC (OIC), consideration must
also be given to national IC (NIC), now widely recognized as a source of a country’s
competitiveness and productivity (Užienė, 2014), and regional IC (RIC), which also
contributes to a country’s growth and development (Nitkiewicz et al., 2014).
NIC implies the articulation of a system of variables which helps to identify and manage a
country’s invisible wealth, serving as a root to nourish and cultivate well-being (Bontis, 2004).
Many researchers measuring NIC (Bontis, 2004; Bounfour and Edvinsson, 2005; Stefanescu-
Mihăilă, 2015) recognize that there is a need to assess this type of resource, and so fundamental
MD methodological orientations begin to emerge in this field (Užienė, 2014; Mačerinskienė and
56,11 Aleknavičiūtė, 2015). One of those orientations features the identification and classification of IC
and its components also in the regional dimension (Nitkiewicz et al., 2014). The same authors
consider assessment of a region’s potential growth as another fundamental step in a country’s
economic development process because, as is seen in organizations, regions’ growth potential
is largely based on intangible assets and unique infrastructure. Nevertheless, many of the
2504 authors dealing with RIC use models with scales developed for organizational dimensions or
veering toward business (Skowron-Grabowska and Osyra, 2013).
The majority of recent studies (e.g. Asiaei and Jusoh, 2015; Albertini, 2016; Urban and
Joubert, 2017), including bibliometric analyses, meta-analyses, systematic literature reviews
(SLRs) or content analysis of IC (Guthrie et al., 2012; Dumay and Garanina, 2012, 2013;
Dumay and Cai, 2014; Ferenhof et al., 2015), deal mainly with the organizational dimension.
Therefore, for a better understanding of the IC concept, whether at the national, regional or
organizational level, it becomes necessary to identify its components. Efforts to identify the
dimensions of analysis and the components of IC are attempts toward a better
understanding and improvement of the management process (Bontis et al., 2015).
Bearing in mind the numerous approaches developed for defining, measuring and
establishing boundaries for IC, it is suitable to consider the following aspects: definition;
dimension of analysis; components; and metrics.
Considering the above, it is necessary to systematize the existing literature, aiming to
map the pathway of the IC concept, in terms of its dimensions of analysis and components.
This paper has a twofold purpose: to perform an SLR of IC research, considering the
national, regional and organizational dimensions; and to provide a multilevel taxonomy of
IC. The review is organized in three sections. First, a succinct approach to IC; second, an SLR
of IC. The SLR uses a protocol to identify broadly all studies focusing on specific questions,
assesses study methods and summarizes results. In the third and final section, the paper
presents the main conclusions and identifies the reasons for the different results obtained,
identifying strengths, limitations and future research directions.
Scope of the review

The first recorded mention of intangibles can be found in 1896 in the work of Lawrence R.
Dicksee (Wu, 2005; Kristandl and Bontis, 2007), and the term IC was used in pioneering terms by
John Kenneth Galbraith in 1969, as referred to by Bontis (1998). The importance of the role played
by intangible assets and IC in determining organizational performance has also been highlighted
by innovation and management theorists such as Schumpeter (1934) and Drucker (1960, 1991).
According to Stewart (1997b), IC embraces the use of immaterial resources and assets,
including knowledge, information, intellectual property and experience, oriented to wealth
creation and value-added creation.
More recently, wanting to achieve more efficient management for managers and policy
makers, the appearance of new dimensions of IC is concentrated on different levels of
research: personal, organizational, urban, regional (Užienė, 2013) and national (Užienė, 2014;
Mačerinskienė and Aleknavičiūtė, 2015). Therefore, the concept of IC that has been widely
applied in the organizational context has seen a gradual expansion of its range of
applications (Nitkiewicz et al., 2014).
Recent studies, in the field of research on IC, have identified a taxonomy of three
temporal phases and the beginning of a fourth (Guthrie et al., 2012; Dumay and Garanina,
2012, 2013; Labra and Sánchez, 2013; Roos and O’Connor, 2015). Nevertheless, all the stages
can be considered as being under development. So, according to this taxonomy, four
temporal stages can be identified (see Table I).
As observed in Table I, the evolution of the IC theory follows the tendency of other fields
of research. In a first phase, a theoretical body is created; the second records the enrichment
Stage: designation Period Focus and line of research Studiesofreference
Intellectual
capital
1st stage: End of the Focus: OIC Kaplan and Norton research
Development of a 1980s and Line of research: IC focused on awareness of its (1992, 1996), Stewart and
theoretical the 1990s importance in creating and managing a Losee (1994), Edvinsson
framework sustainable competitive advantage and Malone (1997),
Stewart (1997a, b),
Sveiby (1997) 2505
2nd stage: 2000 to the Focus: OIC Mouritsen et al. (2000),
Development end of Line of research: it is defined as a phase where Baum et al. (2000),
supported by 2003 approaches to measurement, management and Andriessen and Tiessen
empirical proof communication of IC are in evidence; more (2000), Sullivan (2000),
supported by empirical proof; conceptualization Andersen and McLean
of specific aspects of IC, such as accounting, (2000), Lev (2001).
reports and the measuring of IC; Different
classifications are created which help to define
and group the different methods of assessing IC
3rd stage 2004 to the Focus: OIC Chatzkel (2004), Marr
Development of present Line of research: practical analyses with deeper and Chatzkel (2004),
implications day implications of IC management, considering Mouritsen (2006),
arising from use of different types of organization Mouritsen and
IC in an Roslender (2009)
organization’s
management
4th stage 2004 to the Focus: NIC and RIC Bontis (2004),
Development of present Line of research: IC in the context of ecosystems, Andriessen (2004),
RIC and NIC day at the national and regional levels. Studies Bounfour and
related to this stage defend a change of approach Edvinsson (2005),
to understand the drivers of wealth creation, Pasher and Shachar
based on a balance of intellectual and financial (2005), Schiuma and
measures, in order to create a more holistic vision Lerro (2008), Edvinsson
of the national innovation capacity and the and Lin (2009), Salonius
renewal of society and politics. This and Lönnqvist (2012),
stage corresponds to the current state-of-the-art Borin and Donato
concerning research into IC, especially (2015), Roos and
considering the most recent scientific production O’Connor (2015)
Source: Own elaboration based on Guthrie et al. (2012), Dumay and Garanina (2012, 2013), Labra and Table I.
Sánchez (2013), Roos and O’Connor (2015) Temporal stages of IC
of the theoretical body through expanding the number of empirical approaches, and the
third and fourth phases show a sub-dividing of the IC concept, according to a tree of
analysis that first considers OIC and then RIC and NIC.
Discussing the transfer of the OIC concept to a regional dimension, Andriessen (2004) defined
RIC as being all the intangible resources available to the state which provide competitive
advantages, and which, when combined strategically, produce future growth. Reinforcing this
idea, some authors advocate that RIC includes the intangible assets which create value for the
region and generate a competitive advantage that can also contribute to its future development,
becoming fundamental also for the country (Ren, 2008). Others define RIC as a set of knowledge
assets existing in the region, which support innovation dynamics and the mechanisms that
contribute to regionally based value added (Schiuma and Lerro, 2008). In relation to NIC,
Malhotra (2003) said that IC includes the knowledge assets of individuals, firms, institutions,
communities and government that represent current and potential sources for wealth creation
and improved quality of life
The existing literature provides different approaches to how IC can be classified and
measured (Brooking, 1996; Sveiby, 1997; Bounfour, 2003). Nevertheless, despite increasing
MD activity by academics and professionals, there is no common language (Grasenick and Low,
56,11 2004). One explanation for this situation may lie in the diverging points of view of different
interest groups or disciplines, or between considerations of strategy and measurement
(Ferenhof et al., 2015), which differ from one study to another, making it necessary to
systematize the diverse studies aiming for a better understanding for different dimensions
of analysis, namely, national, regional and organizational.
2506
Recovering the past of IC research
Research method and findings
To review the IC studies between 1960 and 2017, we used an SLR. SLRs arose in the area of
medical science aiming to produce a replicable, scientific and transparent analysis of the
literature, but have recently been extended to other areas (Boaz et al., 2002), namely, the
scientific area of management (Geraldi et al., 2011; Sirelkhatim et al., 2015). Various authors
recommend respect for the specific principles of the SLR methodology, in order to combat
prejudices and produce greater transparency, high quality and more pertinent comments on
management research (Geraldi et al., 2011; Sirelkhatim et al., 2015). As the SLR is based on
pre-planned methods and strategies, it minimizes bias and random error, has the potential to
achieve rigorous scientific investigations and is also recognized as a more transparent
method in constructing theory (Marr and Moustaghfir, 2005).
SLRs aim to identify all relevant sources of information (qualitative or quantitative);
select the studies that should be included; evaluate the quality of each study; synthesize the
results; and present an unbiased balance sheet, indicating any weaknesses in the data and
methodologies used (Saur-Amaral, 2012). SLRs have various steps that must be taken by
researchers and that are pre-established through a research protocol including: how to find
the documents; the criteria for including and excluding those documents; definition of the
outcomes of interest; confirmation of the statistical significance and robustness of
estimations; determination of the quality of studies; and also the statistical analysis used
(Sampaio and Mancini, 2007), containing five specific stages (Higgins and Green, 2011): clear
formulation of the question(s) and development of the criteria for inclusion and exclusion of
studies; the search for evidence that begins with the definition of terms or keywords,
followed by the search strategies, definition of the databases and other sources of secondary
data to be researched; review and selection of studies and data collection; analysis of the
methodological quality of the studies, considering all possible sources of error (or bias) that
can undermine the relevance of the study analyzed; and presentation of the results,
describing the main characteristics of the studies.
Stage 1: SLR questions. The research plan was developed to include the research
questions as well as a set of criteria for inclusion and exclusion of publications, aiming to
identify the models intended to measure/classify the type of IC regarding national, regional
and organizational dimensions, which were produced from the emergence of the IC concept
in 1960 until the end of 2016.
According to the aim of this study, the following research questions are formulated:
RQ1. What was the evolution of application of the IC concept in the period from 1960
until the end of 2016, regarding the dimensions of analysis: national, regional and
organizational?
RQ2. How is this evolution characterized in terms of application of methodologies and
measurement of IC in these dimensions of analysis?
RQ3. What is the predominant classification in terms of IC components in the literature
of reference?
RQ4. What are the most commonly adopted concepts with their respective authors?
To assist in responding to the research questions, Table II specifies the criteria for inclusion Intellectual
and exclusion of publications. capital
The choice of databases to use in document collection considered two factors. First, the research
databases most commonly used by social science researchers in studies of this type were
confirmed. Second, the main indexing bases with greatest acceptance in the broad area of
Management and Economics were considered. This led to the analysis of 24 articles in this
area with a bibliographical analysis, published in a diversified set of journals and carried out 2507
by various authors aiming to identify the databases with greatest acceptance concerning data
collection by researchers, finding that the most commonly used database is Web of Science
(ISI) (15 times), followed by Google Scholar (6 times) and Scopus (5 times).
Therefore, this study chose to use: Web of Science (or ISI), which is a multidisciplinary
database, indexing the most cited journals in the respective fields; (ii) Google Scholar, which
allows greater coverage, since it includes more product types and categories than other
databases (Serenko and Bontis, 2013), and can be used as a complement to Web of Science (ISI)
and Scopus (Dumay and Cai, 2014): concerning this database, Publish or Perish (Harzing, 2007)
software is used to gather bibliography; and (iii) Scopus, which is a database of peer-reviewed
literature abstracts and citations, providing a wide-ranging view of global scientific production.
Stage 2: looking for evidence. Consultation by keyword aims to identify all scientific
articles published. Therefore, considering a non-probabilistic, randomly gathered sample of
convenience of 100 articles related to IC published in English, the word frequency was
consulted using NVivo11 software. The use of this software is justified because it is a
software program which supports mixed-methods research (Saur-Amaral, 2012), allowing
researchers, through the “Word Frequency Query,” to examine the most frequently
occurring words or group of words, across various selected documents, which is an excellent
way to identify key topics[1]. Based on the NVivo11 results, it was decided to use the
following key terms organized by: topic ((“intellectual capital”) OR (“intangible assets”) OR
(“intangible capital”) OR (“intangible resources”) OR (“Knowledge resources”)), refined by:
languages: (English); research domains: (Social Sciences); areas of research: (Business
Economics OR Operations Research OR Management Science OR Sociology); document
types: (Aaticle); and period stipulated: 1960-2015.
Criteria for inclusion Criteria for exclusion
Publications between 1960 and 2016 Books, book chapters, gray literature, such as reports
Peer-reviewed articles published in English and non-academic research, work documents and
Presence in the databases: Web of Science (ISI); conference reports or minutes
Scopus; and Google Scholar Being a literature review; systematic review;
Social Science domain, scientific areas of information review (information on IC); bibliometric
Management, Economics and Sociology study; general review; point of view; scientometric
Journals with an impact factor of 0.250 or above analysis; analysis of IC dissemination; analysis of IC
Containing an empirical approach discourse; analysis of IC reports; analysis of results;
Referring explicitly to the topic of IC or at least one of research-action; declarations; meta-analysis; among
its components others
Having at least one section or sub-section related to IC Using methods for the purpose of measuring IC
Having as unit of analysis the organization, and/or categorized in the literature as methods of
the region, and/or the country performance assessment (e.g. Balanced Scorecard,
Including measures of IC, of one or more of its added economic value), of human resources
Table II.
components (human capital, organizational capital, (e.g. human resource accounting), or on a purely Criteria for inclusion
structural capital, relational capital, social capital, accounting basis (e.g. Tobin’s Q, market value/book and exclusion of
among others) value ratio) (Lopes, 2013) publications in
Source: Own elaboration the SLR
MD Data collection finished in February 2017, giving a total of 6,327 items, as presented in the
56,11 circular diagram in Figure 1.
Stages 3-5: review and selection of studies and data collection; analysis of the studies’
methodological quality; and presentation of results. As the quality of an SLR depends on
ensuring the validity of the studies considered in the review, it was decided to eliminate all
articles with an impact factor under 0.250. This criterion was used to safeguard the impact and
2508 influence of the articles considered in this review (Falagas et al., 2008). After application of this
criterion, the number of articles was reduced to 3,205 items. Next, the title and abstract of each
publication was checked to identify the relevant articles for the study and all empirical studies
were identified. When the title and abstract were not sufficiently clarifying, the whole document
was analyzed. The search identified and located 777 articles with empirical approaches,
published in various journals with an impact factor equal to or greater than 0.250.
Descriptive statistics
Figure 2 shows the evolution of empirical studies on IC collected in the scope of this SLR.
The evolutionary path revealed some stagnation until the middle of 2001, recording major
growth from 2004, which is set in the second phase of IC development, as identified
ISI 1.370 Scopus 2.426 Google 2.531
22%
40%
Figure 1.
Distribution of
publications 38%
by database
120
Absolute frequency Cumulative frequency
100
80
60
40
Figure 2. 20
Evolution of annual
production of 0
articles on IC
1972
1982
1985
1987
1992
1993
1996
1997
1998
1999
2000
2001
2002
2003
2004
2005
2006
2007
2008
2009
2010
2011
2012
2013
2014
2015
2016
previously in the literature (Petty and Guthrie, 2000). It should be noted that the peak of Intellectual
publications was reached in 2014. One possible reason for the growth in the total number of capital
publications beginning in 2010 and reaching a peak in 2014 has to do with the growing research
interest in topics related to identifying and valuing intangible assets following the global
financial crisis (2008-2009) originating in the USA, and in practices associated with
management of knowledge and IC, but also increasingly in the context of regions and
countries (see e.g. Dumay and Rooney, 2011; Seleim and Bontis, 2013; Alfaro-Navarro et al., 2509
2014). Concerning the deceleration found in recent years in terms of empirical publications,
this may be due to the difficulty in finding data that allow measurement of intangible assets
and the diversity of capital types forming IC identifiable in the literature.
The 777 articles were published in 254 different journals (see Table AI). Due to the high
number of publications previously identified, in order to avoid great dispersion of names
referring to journals that published articles on IC and contained in this SLR, only journals
with four or more publications represented in this SLR were used. The final results of this
collection are presented in Figure 3, highlighting four journals: Journal of Intellectual Capital
(23 percent); International Journal of Learning and Intellectual Capital (6.5 percent);
Knowledge Management Research & Practice (4.1 percent); and Management Decision
180
160
140
120
100
80
60
40
20
0
Management Decision
Journal of Business Research

Learning Organization
Review of Income and Wealth
International Journal of Accounting, Auditing and Performance Evaluation
Middle-East Journal of Scientific Research

Knowledge Management Research & Practice
Asian Social Science
Measuring Business Excellence
Total Quality Management & Business Excellence
Technological Forecasting and Social Change

Expert Systems with Applications
Industrial Management & Data Systems
Journal of Business Ethics
Investment Management and Financial Innovations
Regional Studies
International Journal of Innovation and Learning
Journal of Intellectual Capital
International Journal of Learning and Intellectual Capital
Service Industries Journal
European Management Journal

International Journal of Technology Management
Journal of Knowledge Management

Knowledge and Process Management
International Business Management

International Journal of Human Resource Management
International Journal of Innovation Management
International Journal of Knowledge-Based Development
R and D Management
Industrial Marketing Management
International Journal of Hospitality Management

VINE
Quality & Quantity
Figure 3.
Journals with four
or more publications
Source: Own elaboration
MD (2.4 percent). The core of publications is found to be in journals specializing in the topics of
56,11 IC and knowledge management, and also in the Management Decision journal, where these
themes have been dealt with the perspective of management of decision-making processes.
Due to the high number of different authors/co-authors (729) in the publications
analyzed, and due to their diversity (see Table AI), it was decided to present in Figure 4 only
those who had two or more publications represented in this research, with none of them
2510 having more than three publications.
Since the majority of studies are carried out in co-authorship, by two or more authors,
another analysis was made in order to determine the authors/co-authors participating most in
the 777 publications, individually or in co-authorship. Table III presents only those who
authored or co-authored four or more publications. Nick Bontis stands out through participating
in 18 articles, being the single author of two of them, followed by Wen-Min Lu with 9 in
co-authorship and 1 as the only author. In order to avoid a great dispersion of observations
referring to the authors and co-authors of articles published on IC, it was decided to select only
those authors and co-authors participating in four or more publications in this SLR.
Evolution of application of the IC concept

In order to provide an answer to RQ1, which involves assessing the evolution of applying
the IC concept in the period between 1960 and 2016, Figure 5 shows the evolutionary path of
0
Carmona-Lavado, A., Cuevas-Rodríguez, G., Cabello-Medina, C.
Hagemeister, M., Rodríguez-Castellanos, A.

Giuliani, M.
Kamath, G.B.
Lin, C.Y.-Y., Edvinsson, L.
Phusavat, K., Comepa, N., Sitko-Lutek, A., Ooi, K.-B.
Ramirez, P.G., Hachiya, T.
Shakina, E., Barajas, A.
Al-Musali, M.A.K.M., Ismail, K.N.I.K.
Axtle-Ortiz, M.A.
Chan, K.H.
Alfaro, J., Lopez, V., Nevado, D.
Bontis, N.
Bontis, N., Serenko, A.
Mavridis, D.G.
Peppard, J., Rylander, A.

Ballot, G., Fakhfakh, F., Taymaz, E.
Cheng, M.Y., Lin, J.Y., Hsiao, T.Y., Lin, T.W.

Cleary, P.
Daou, A., Karuranga, E., Su, Z.
Dumay, J.C.
El-Bannany, M.
Hall, R.
Hormiga, E., Batista-Canino, R.M., Sánchez-Medina, A.
Fan, I.Y.H., Lee, R.W.B.
Hsu, I., Sabherwal, R.

Jardon, C.M.
Joia, L.A.
Kamukama, N., Ahiauzu, A., Ntayi, J.M.
Kujansivu, P., Lönnqvist, A.
Liu, C.C.
Longo, M., Mura, M.
Martínez-Torres, M.R.
Melachroinos, K.A., Spence, N.

Nazari, J.A., Herremans, I.M., Isaac, R.G., Manassian, A., Kline, T.J.
Pink-Harper, S.A.
Pucci, T., Simoni, C., Zanni, L.
Schiuma, G., Lerro, A., Sanitate, D.
Tovstiga, G., Tulugurova, E.

Wang, M.C.
Young, C.-S., Tsai, L.-C.
Su, H.Y., Fang, S.C., Young, C.S.
Zigan, K, Macfarlane, F., De sombre, T.
Figure 4.
Authors/co-authors
with two or more
publications
Author Absolute frequency Relative frequency (%) Single author Co-authorship
Intellectual
capital
Bontis, N. 20 0.125 2 18 research
Lu, W.M. 10 0.062 1 9
Kweh, Q.L 8 0.050 0 8
Lin, C.Y.Y. 8 0.050 0 8
Roos, G. 8 0.050 0 8
Dumay, J. 7 0.039 2 5 2511
De Castro, G.M. 7 0.039 0 7
Veltri, S. 7 0.039 1 6
Young, C.S. 7 0.039 1 6
Lönnqvist, A. 7 0.039 0 7
Akhavan, P. 6 0.037 0 6
Delgado-Verde, M. 6 0.037 0 6
Mura, M. 6 0.037 0 6
Navas-Lopez, J.E. 6 0.037 0 6
Wang, W.K. 6 0.037 0 6
Chang, C.C. 5 0.031 0 5
Grimaldi, M. 5 0.031 0 5
Mehralian, G. 5 0.031 0 5
Shakina, E. 5 0.031 0 5
Ruiz, V.R.L. 5 0.031 0 4
Amores-Salvadó, J. 4 0.025 0 4
Barajas, A. 4 0.025 0 4
Bueno, E. 4 0.025 0 4
Cabello-Medina, C. 4 0.025 0 4
Chen, Y.S. 4 0.025 0 4
Claver-Cortés, E. 4 0.025 0 4
Giuliani, M. 4 0.025 3 1
Herremans, I.M. 4 0.025 0 4
Isaac, R.G. 4 0.025 0 4
Jardon, C.M. 4 0.025 2 2
Kline, T.J. 4 0.025 0 4
Laihonen, H. 4 0.025 0 4
Longo, M. 4 0.025 0 4
Nazari, J.A. 4 0.025 0 4
Seleim, A. 4 0.025 0 4
Table III.
Snell, S.A. 4 0.025 0 4 Authors/co-authors
Ståhle, P. 4 0.025 0 4 participating in four
Su, H.Y. 4 0.025 1 3 or more publications
Source: Own elaboration in the SLR
NIC, RIC and OIC. In 1972, the first empirical study of NIC was made, but only from 2004 did
NIC and RIC record greater expansion. However, a notable discrepancy is observed in terms
of the total number of studies made in the different dimensions of analysis, with a clear
predominance of the organizational dimension. The comparative analysis of the evolution of
the total number of publications by dimension of analysis shows a co-movement regarding
the path of publications on the organizational and regional dimensions, although not
regarding publications on the national dimension of analysis, showing successive highs and
lows from 2008, with a pronounced fall in the total number of publications after 2014.
Table IV identifies the most studied sectors by dimension of analysis. Concerning
the organizational dimension, the category of “Not specified/others/various” shows the
greatest percentage, i.e. 29 percent, which includes samples from unspecified organizations in
the studies, from various organizations in different sectors at the same time or sectors
appearing only once. Among the sectors defined, industry stands out with 27.9 percent
MD 90
Organizational
56,11 80
Regional
70
National
60
50
2512
40
30
20
Figure 5. 10
Distribution of articles
by year and 0
dimension of analysis
1972
1982
1985
1987
1992
1993
1996
1997
1998
1999
2000
2001
2002
2003
2004
2005
2006
2007
2008
2009
2010
2011
2012
2013
2014
2015
2016
Articles (n=777)
Multidimensional analysis axes (MAA) Organizational
Absoolute f Relative f 250
Organizational 720 0.927 200
Unspecified/others/various 229 0.294 150

Industry (321) 217 0.279 100
Communications (220) 88 0.113
50
Banking and financial services (240) 75 0.097
Education (110) 43 0.055 0
Government and civil service (150) 23 0.029

Regional
Health (120) 16 0.021 16
Tourism (332) 13 0.017 14
12
Other social infrastructure and services (160) 7 0.009 10
Construction (323) 3 0.004 8
Business and other services (250) 2 0.003 6
4
Transport and storage (210) 3 0.004
2
Health (120) and education (110) 1 0.001 0
Regional 26 0.033
National
Region 15 0.019 25
City 6 0.008 20
Clusters 3 0.004
15
Community 2 0.003
Table IV. National 31 0.040 10
Dimensions of Block of countries 20 0.026 5

analysis and Country 11 0.014 0
classification of Total 777 777 1 1
organizations
by sector Source: Own elaboration
(e.g. pharmaceuticals, R&D, biotechnology, manufacturing and high technology), followed by

the communications sector with 11.3 percent (e.g. information and communication technology)
and the banking and financial services sector with 9.7 percent (e.g. banks and insurance
companies). We can also highlight studies made in the education sector (e.g. higher education)
with 5.5 percent. At the regional level, studies related to the region and/or regions reached the
highest percentage (1.9 percent). In the national dimension, the highest percentage
corresponded to what was characterized as a block of countries (2.6 percent). As easily seen in
Table IV, in the organizational dimension, the sectors standing out as units of analysis in the
publications reviewed are industry, communications, and banking and financial services, Intellectual
which indicates the concentration of analysis on both industrial and service activities. As for capital
the regional dimension, the predominant units of analysis are the region and the city. In turn, research
in the national dimension of analysis, the focus has generally been on country blocks. This
distribution can be justified by the availability of aggregate information, and especially in the
organizational case, by the importance given to IC by industrial activities, ICT and services.
Research methodologies and methods of measuring and assessing IC

2513
To answer RQ2, the pathway concerning the application of methodologies and measurement in
the dimensions of analysis studied was assessed, finding that the most common type of
analysis is quantitative, with 79 percent, as can be observed in the circular diagram in Figure 6,
where the corresponding distribution by unit of analysis can also be seen. Despite the difficulty
in accessing data to allow the measurement of IC, the predominance of quantitative analyses is
due to most research efforts being made in the organizational context and using secondary
data previously published in accounting reports and exercises.
Given IC are resources without a physical substance, it is not always possible to determine
the metrics used for the purpose of measuring it. Thus, it was decided to find out which types of
methods for measuring/assessing IC were most common. Figure 7 presents a general panorama
of all the measurement/assessment methods identified and their distribution over the
corresponding dimensions of analysis. The results indicate that the most used were the value-
added intellectual coefficient (VAIC), with 11 percent, and the data envelopment analysis, with
2 percent. Nevertheless, it should be underlined that 86 percent of studies make use of a highly
diversified set of IC measures, which, in turn, justifies the need to find a consensus and clarify
the definition of IC and its corresponding metrics according to different dimensions of analysis.
Predominant classification of IC
In order to answer RQ3, i.e. what is the predominant classification of IC, in terms of
components, in the literature of reference? All the dimensions used to measure IC in the 777
empirical studies were identified. After identifying 35 different types of capital, it was
decided to group some of them in just one variable, since authors use the same and/or very
similar measurement indicators. Therefore, structural capital, organizational capital and
process capital were re-grouped in the variable of “Structural capital”; and relational capital,
client capital and social capital in the variable of “Relational capital.” Cognitive capital was
600
7%
500
14%
400
400
300
79% 200
0 Figure 6.
National Regional Organizational
Type of analysis used
Quantitative 111
and distribution by
Quantitative 613 Quantitative Qualitative
Qualitative and quantitative 53 Qualitative and quantitative
MD IC measures 83.3%
56,11 VAIC 13.5%

DEA 1.7%
DEA 1.7% VAIC 13.5%
CIV and VAIC 0.3%
2514 Calculated intangible value (CIV) 0.1%
CIV, VAIC and economic value added

(EVA) 0.1%
Dynamic slacks-based measure model
(DSBMM) 0.1%
Estimated value via intellectual capital
analysis (EVVICAE) 0.129
Integrated intellectual capital model
(IICM) 0.1%
Intellectus model 0.1%
Knowledge capital value IC index

Figure 7. (KCV) 0.1%
Methods of Return on investment of intellectual
assessment and capital (ROIC) 0.1% IC Measures
distribution by SMEs intangibles management tool 83.3%
dimension of analysis (SIMT) 0.1%
Value+TM 0.1%
also considered in the latter variable, as this is included in social capital, as well as business
capital, as it is part of relational capital; innovation capital and renewal capital in the
variable of “Innovation capital”; image capital, marketing capital and brand capital in the
variable of “Image capital”; and technological capital and IT capital in the variable of
“Technological capital.” Therefore, this provided 25 variables referring to the components of
IC, being distributed over the three dimensions of analysis as presented in Table V.
For better observation of the results, Figure 8 presents a diagram relative to the dispersion
of the results in Table V. Human capital, structural capital (i.e. organizational or process) and
relational capital (i.e. client, social, business or cognitive) are the components most used,
followed by employed capital, used in the VAIC and innovation capital (or renewal). This triad
was used by authors such as Cabrita (2009), Seleim and Bontis (2013), Mention and Bontis
(2013) and Ramirez-Corcoles and Manzaneque-Lizano (2015). The result agrees with the
literature review made by Ferenhof et al. (2015), although these authors consider relational
capital and social capital separately. Great dispersion is observed in terms of the IC
components used in the literature, revealing to some extent that several scholars mix the use
of IC components with intangible assets for representing and measuring IC.
For the purpose of grouping/classifying the components studied, a hierarchical; cluster
analysis was carried out, using the method of connection between groups that uses the
squared Euclidian distance as the measure of dissimilarity between subjects to determine
the grouping of variables. The observation of the dendrogram presented in Figure 9 leads to
the conclusion there are only two well-defined clusters. One corresponds to the triad formed
of human capital, structural capital (i.e. organizational or process) and relational capital
(i.e. client, social or business or cognitive); and the other related to the remaining components.
The 777 articles selected for the SLR are empirical studies and were interpreted
individually, in order to identify unequivocally the dimension of analysis. When the title
and abstract were not clarifying, the authors of the study carried out independent analysis
and final crosschecking.
Organizational Regional National
Intellectual
Absolute Relative Absolute Relative Absolute Relative Absolute Relative capital
Components of IC frequency frequency frequency frequency frequency frequency frequency frequency
research
Human capital 632 0.813 590 0.820 18 0.692 24 0.774
Structural capital 584 0.752 545 0.757 14 0.538 25 0.806
Relational capital 448 0.577 427 0.593 11 0.423 10 0.322
Employed capital 99 0.127 99 0.137 0 0.000 0 0.000
Innovation capital 62 0.080 49 0.068 4 0.153 9 0.290 2515
Technological capital 23 0.030 21 0.029 2 0.077 0 0.000
Intellectual prop. capital 19 0.024 17 0.024 2 0.077 0 0.000
Internal capital 16 0.021 4 0.006 4 0.153 8 0.258
Information capital 10 0.013 4 0.006 0 0.000 6 0.194
Market capital 9 0.012 8 0.011 1 0.038 0 0.000
External capital 9 0.012 9 0.013 0 0.000 0 0.000
Image capital 8 0.010 5 0.007 1 0.038 2 0.065
Reputation capital 7 0.009 7 0.009 0 0.000 0 0.000
Financial capital 7 0.009 4 0.006 2 0.080 1 0.032
I&D capital 6 0.008 3 0.004 1 0.038 2 0.065
Network capital 5 0.006 4 0.006 1 0.040 0 0.000
Spiritual capital 5 0.006 5 0.007 0 0.000 0 0.000
Commercial capital 4 0.005 2 0.003 2 0.080 0 0.000
Cultural capital 4 0.005 4 0.006 0 0.000 0 0.000
Physical capital 4 0.005 4 0.006 0 0.000 0 0.000
Environmental capital 3 0.004 0 0.000 2 0.077 1 0.032
Results capital 2 0.003 1 0.001 1 0.038 0 0.000
Systems capital 2 0.003 2 0.003 0 0.000 0 0.000 Table V.
Tourism capital 1 0.001 1 0.001 0 0.000 0 0.000 Components of IC and
Public capital 1 0.001 0 0.000 1 0.038 0 0.000 distribution by
Source: Own elaboration dimension of analysis
800 Human capital 0.813
700 Structural capital 0.752 Relative frequency
600
Relational capital 0.577
500
400
300 Employed capital 0.127

Innovation capital 0.080
200 Technological capital 0.030

Intellectual prop. capital 0.024
Internal capital 0.021
100 Figure 8.
Information capital 0.013 Dispersion diagram
referring to the 25
0
–5 0 5 10 15 20 25 30 components of IC
in the SLR
–100
The observation of the dispersion diagrams in Figure 10 reveals that use of the triad is
common to NIC, RIC and OIC. However, relational capital is somewhat removed from the
other two components concerning NIC. Employed capital is only used in OIC with a relative
frequency of 0.121. Innovation capital shows greater relative frequency in NIC (0.290) and
RIC (0.153) than in OIC (0.068). Also standing out in NIC is information capital (0.194) and
internal capital (0.258). The latter also presents some weight (0.153) in RIC.
MD 0 5 10 15 20 25
56,11 Public 17
Results 18
Environmental 13
Commercial 10
Systems 14
Tourism 16
2516 Cultural 7
Physical 24
Spiritual 25
Network 9
Image 11
ID 12
Financial 8
Y
Reputation 6
Market 21
External 23
Information 15
Internal 22
Technological 19
Intellectual_property 20
Innovation 5
Figure 9. Employed 4
Grouping/
Human 1
classification of
IC components Structural 2
Relational 3
700
National frequency
Organizational absolute frequency 30
Structural capital 0.806
600 Regional absolute frequency
National absolute frequency 25 Human capital 0.774

500
20
400
15
300 Innovation capital 0.290

10
200
Information capital 0.194
5
100
0 0
–5 0 5 10 15 20 25 30 –5 0 5 10 15 20 25 30
–100 –5
Regional frequency Organizational frequency

25 1
Human capital 0.820
Human capital 0.692
Structural capital 0.538 Structural capital 0.757

20 0.8

15 0.6

10 0.4
Capital empregue 0.137
5 0.2
Figure 10. Technological capital 0.029
Intellectual prop. capital 0.024
Dispersion of the 25
components of IC by –5
0
0 5 10 15 20 25 30 –5
0
0 5 10 15 20 25 30
–5 –0.2
Concepts of IC Intellectual
To answer RQ4, a circular diagram and line diagram were used, as presented in Figure 11, capital
in order to represent the most commonly adopted concepts and corresponding authors, as research
well as their distribution by dimension of analysis.
In this way, 51 percent of studies were found to adopt a concept of (an)other author(s), with
only 28 percent developing their own concept and 21 percent simply not referring to any or
mentioning various concepts simultaneously without choosing one concept of IC in particular. 2517
The concept of IC is mostly adopted in the organizational dimension of analysis, followed by
the adoption of the same concept in the regional dimension. Studies of IC at the regional level
are clearly less frequent, and there is a great lack of studies on IC in the national dimension of
analysis, something that can be explained by the non-existence of systematized data allowing
the measurement of NIC and by the lack of attention paid by policy makers to IC’s importance
in promoting national competitiveness and quality of life.
Using NVivo11 software and taking as the unit of analysis the group of 348 articles in
which other authors’ concepts were adopted, a count was made of the number of times the
respective authors and concepts were adopted in general. NVivo11 software was chosen for
this analysis for the same reasons as previously stated. Table VI summarizes this analysis,
including the authors and respective concepts with an absolute frequency of four or above.
The observation of Table VI allows the conclusion that the most commonly used definitions
of IC in the references included in this SLR converge toward IC corresponding to the sum of
production factors: knowledge, intangible assets and resources that can be combined to create
greater value added for stakeholders and to achieve a competitive advantage.
Reconciling theoretical approaches to IC

As can be retained from the SLR carried out, the literature provides varied definitions
concerning the same concept and also similar definitions describing slightly different concepts,
as is the case of NIC and RIC. Researchers with access to the same studies can interpret them
differently. Therefore, the concept of IC used is often the same in different contexts, the words
or how it is interpreted (or translated) differ according to the context. So it is necessary to
reconcile the different approaches to IC found in this SLR.
In addition, the majority of studies observed in the SLR adopt a definition of IC similar to
the one adopted by authors of reference in that area. Of the 13 most commonly adopted
concepts referred to in Table VI, only 4 do not limit IC exclusively to the organizational
dimension: that of Stewart (1997b), who mentions that IC is intellectual material (knowledge,
information, intellectual property and experience), which can be used to create wealth through
production of a greater value-added asset; that of Nahapiet and Ghoshal (1998), for whom IC is
Other authors 237

Not referring to any or mentioning various concepts 383 400
Own concept 157 350

300
250
20%
200
31% 150
100
50
0
National Regional Organizational
Figure 11.
Other authors Adoption (or not) of
an IC concept and
Not referring to any or mentioning various concepts
distribution by
49% Own concept dimension of analysis
MD Absolute Relative
56,11 Publication frequency frequency Concept
Stewart (1997b) 33 0.115 IC is intellectual material of knowledge, information, intellectual

property and experience, which can be used to create wealth
through production of an asset of greater value added
Nahapiet and 20 0.069 IC is knowledge and the capacity to know of a social collective, such as
2518 Ghoshal (1998) an organization, an intellectual community or a professional practice
Edvinsson and 17 0.059 IC is defined as being the intangible value generated from human
Malone (1997) beings (e.g. knowledge, experiences, skills and motivation) and from
resources (e.g. computers and information technology), aiming to add
value to a company in the sense of creating a competitive advantage
Subramaniam 17 0.059 IC refers to the sum of all knowledge that companies use to obtain a
and Youndt competitive advantage
(2005)
Youndt and 12 0.042 IC is defined as the sum of all an organization’s knowledge able to lever
Snell (2004) the process of doing business, in order to gain a competitive advantage
European 8 0.028 IC is the combination of resources and intangible activities that
Commission allow an organization to transform a set of material, financial and
(2006) human resources in a system able to generate value added for
stakeholders
Corrado et al. 5 0.017 IC is formed of information produced from computer systems,
(2005) innovative property and economic competences
Lev (2001) 5 0.017 IC are sources of value for an organization’s future benefits, which
do not have a physical or financial form
Roos and Roos 5 0.017 IC is the sum of the company’s hidden assets not totally captured in
(1997) the balance sheet, and therefore, they include both what is in the
minds of organizational members and what remains in the
organization when they leave
Bontis (1998) 4 0.014 IC refers to the stock of organizational learning flows
Bontis (1999) 4 0.014 IC is the collection of intangible resources and their flows, where
intangible resources contribute to the process of generating the
firm’s value added and are controlled by the firm
Brooking (1996) 4 0.014 IC are intangible assets which when combined allow the company to
function
Sveiby (1997) 4 0.014 IC is a useful set of knowledge that consists of three groups or
Table VI. families of intangible assets: internal structure; external structure;
Author(s) and and human competence
modal concepts Source: Own elaboration
the knowledge and the capacity to know of a social collective, such as an organization, an
intellectual community or a professional practice; that of Corrado et al. (2005), who propose
that IC is formed of information produced from computing systems, innovative property and
economic competences; and that of Sveiby (1997), who refers to IC as a useful set of knowledge
that consists of three groups or families of intangible assets, internal structure, external
structure and human competences. All the others refer to the organization and/or company as
the dimension of analysis. We can deduce that the IC concept has usually been described to be
used in the organizational dimension.
According to Ren (2008), IC can be seen from three perspectives: the knowledge perspective
(Roos and Roos, 1997), from which the whole IC process develops, whether through human or
technological resources; the value perspective (Edvinsson and Malone, 1997; Stewart, 1994,
1997b), in relation to which Dumay (2016) also redefines IC from the value creation
perspective, adopting the concept of Stewart (1997a, b), substituting the word “wealth” for
“value,” and explaining that value is much more than money; and the intangible resources
perspective (Brooking, 1996; Masoulas, 1998). Intangible resources are all the means available
that can be used by a country/region/organization (e.g. human resources, material resources Intellectual
and natural resources) that do not have a physical substance, i.e. that cannot be seen. capital
Bearing in mind the above and from the results obtained, the general definition of IC can be research
defined as a combination of intangible resources represented by all types of knowledge,
information, intellectual property, among others, deriving from human and technological
resources, which are sources for the generation of value added for a country, a region, an
organization or even for an individual, forming a renewable source of competitive advantage. 2519
NIC
The first reports on NIC were carried out in Sweden (Rembe, 1999) and Israel (Pasher, 1999).
Later studies assessed IC in Denmark and Norway (Malhotra, 2003). In these macro-
economic studies, not only the components of OIC were adopted, but also its concepts.
However, Bontis (2004), studying IC in Arab regions, modified the components of IC from
the organizational level to a perspective at the national level. Table VII summarizes the
concepts adopted for the NIC dimension and its broad definition.
RIC
IC is usually applied at the micro level, as already mentioned. In the reference literature, it
was also found that IC has the same effects at the macro level, both considering the national
and regional level. Despite some efforts to explore IC at the macro-economic level, this still
seems to be an unexplored dimension of analysis, as confirmed by the limited number of
empirical studies identified in the SLR (see Figure 6). Table VIII summarizes the concepts
adopted for the RIC dimension and its broad definition.
OIC
Analysis of Table VI confirms that the majority of concepts adopted date back to the 1990s,
indicating that even today, the pioneering concepts are considered the most appropriate. As
previously underlined, it is precisely in the 1990s that the first period helping to develop the
theoretical framework of IC starts. Table IX summarizes the concepts adopted for the OIC
dimension and its broad definition.
Author(s) NIC concept adopted NIC broad definition
Malhotra It is the source of current and potential It is a combination of a country’s intangible assets
(2003) wealth creation, and its intangible assets represented by all types of knowledge,
represent the source of countries’ information, intellectual property, among others,
competences and capacities considered deriving from individuals, organizations and
essential for economic growth, human regions, which are sources of wealth creation,
development and QL contributing to that country’s economic growth,
human development, sustainability and QL
Bontis (2004) It includes the hidden values of
individuals, companies, institutions,
communities and regions that are current
and potential sources of wealth creation
Andriessen It embraces the hidden values of individuals,
and Stam companies, institutions, communities and
(2005) regions that are the current and potential
sources of wealth creation
Table VII.
Corrado et al. It is formed by information produced Most commonly
(2005) through computer systems, innovative adopted concepts for
property and economic competences the NIC dimension
Source: Own elaboration and broad definition
MD Author(s) RIC concept adopted RIC broad definition
56,11
Bradley It can be applied to a geographical area, and thus, It is a combination of a region’s intangible
(1997) it can be defined as a territory’s capacity to resources, represented by all types of
transform knowledge and intangible resources knowledge, information, intellectual
in wealth property, among others., arising from
individuals, organizations, communities
2520 and cities that are sources to generate
value added, contributing to that region’s
economic growth, human development,
sustainability and QL
Edvinsson It includes the hidden values of individuals,
and Stenfelt companies and institutions, communities and
(1999) regions that are the current and potential sources
of wealth creation
Ren (2008) It corresponds to all intangible resources that
create value for the region bringing competitive
advantages and contributing in the long term to
regional development
Table VIII.
Most commonly Schiuma and It is a set of knowledge assets incorporated in the
adopted concepts for Lerro (2008) region that support innovation dynamics and
the RIC dimension mechanisms contributing to regional value
and broad definition Source: Own elaboration
Multidimensional pyramid of IC: a taxonomy proposal

To cope with the great volume and diversity of data obtained regarding the indicators for
measuring human capital, structural capital and relational capital, in the three dimensions,
a qualitative analysis was made using NVivo11 software, which made it possible to handle a
large number of text documents. The possibility of forming relationships between the data more
quickly and in depth was emphasized in the studies by Oliveira et al. (2016) and Botelho et al.
(2017). Using this software, after analyzing the number of words with greatest frequency
(repetition) in the indicators for measuring OIC, RIC and NIC, regarding human capital, structural
capital and relational capital, it was possible to form root diagrams (or a word tree) with those
words and relate them with the main indicators of measurement, as exemplified in Figure 12.
From these diagrams, a proposal of taxonomy was drawn up in the multidimensional
pyramid of IC, as presented in Figure 13 and detailed in Table X, which includes the key
indicators used by dimension and by component of IC.
Discussion and future research

The SLR on IC reveals the need to reconcile the different conceptualizations and components
of this type of capital, and also the great preponderance of the organizational dimension of
analysis compared to applications dealing with regions and countries. Concerning the
components of CI, this research found that the triad formed of human capital, structural
capital (organizational or process) and relational capital (client, social, business or cognitive)
is the one preferred and most used by researchers, such as Roos and Roos (1997),
Subramaniam and Youndt (2005), Cabrita and Bontis (2008), Salonius and Käpylä (2013) and
Seleim and Bontis (2013), among others. It stands out that the use of innovation capital
(e.g. Tai and Chen, 2009) and employed capital (e.g. Lu et al., 2014) is also one of the most
recurrent. Regarding the dimensions of analysis, there is great imbalance in terms of
the total number of empirical studies devoted to organizations. Examples of this are the
majority of applications to industrial activities, ICT, banking and financial services where
the measurement and valuation of intangible resources and assets have gained greater
Author(s) OIC concepts adopted OIC broad definition
Intellectual
capital
Brooking It is a set of intangible assets that when combined It is a combination of an research
(1996) allow the company to function organization’s intangible resources,
represented by all types of
knowledge, information, intellectual
property, among others., originating
in human and technological resources 2521
and functioning as potential sources
to generate value added for all the
stakeholders of that organization,
forming a source of sustainable
competitive advantage
Edvinsson It is the intangible value generated from human
and Malone beings (e.g. knowledge, experiences, skills and
(1997) motivation) and from resources (e.g. computers and
information technology), aiming to add value to a
company and generate a competitive advantage
Roos and Roos It is the sum of a company’s invisible assets including
(1997) both what is in the minds of organizational members
and what remains in the organization when they leave
Bontis (1998, It corresponds to intangible resources as flows of
1999) organizational knowledge that contribute to the
process of generating the company’s value added
Lev (2001) It is a source of value for the organization’s future
benefit, considering the approaches to measurement,
management and communication of IC
Youndt et al. It is taken to be the sum of all an organization’s
(2004) knowledge able to lever the process of carrying out
business and gaining a competitive advantage,
corresponding to all the knowledge used by
companies to obtain competitive advantages
European It is the combination of intangible resources and
Table IX.
Commission activities that allow an organization to transform a Most commonly
(2006) set of material, financial and human resources in a adopted concepts for
system able to generate value added for stakeholders the OIC dimension
Source: Own elaboration and broad definition
Hiring, education and training; health education filtered by qualification

( on
External (migration flows) internal change of workers that
Figure 12.
(labor demand and hiring medical and healthcare);
,
Example of a root
teachers – students, internet subscribers and private on health; public expenditure diagram for the most
Expenditure
on internet subscribers and education . Work frequent words, in the
public expenditure public education . Intellectual capacities national dimension,
on health
Health; private expenditure in education; student condition component of
human capital
prominence and importance. Nevertheless, there is a challenging path to follow regarding

the dimensions of analysis focusing on regions and countries, considering the need to
develop public policies that allow measurement and management of IC in these two units of
analysis. Regarding measurement indicators, despite these being adapted to the research
context in the majority of studies (e.g. type of industry), they are based on earlier
studies that ensure previous validation. However, some authors (e.g. Kim et al., 2012;
Reed et al., 2006; Nieves et al., 2014) emphasize the fact that each study is independent and
MD Human capital (HC) Structural capital (SC) Relational capital (RC)
56,11 (OIC; HC) (OIC; SC) (OIC; RC)
Organizational IC
2522 (RIC; HC) (RIC; SC) (RIC; RC)
Regional IC
(NIC; HC) (NIC; SC) (NIC; RC)
Figure 13. National

Multidimensional IC
pyramid of intellectual
capital with different
dimensions
these indicators are always adapted according to the context involved, with difficulties in
generalizing results.
The systematic analysis carried out results in the need to adapt the broad definition of IC
as discussed in the “Concepts of IC” section, bearing in mind the triad of dominant capitals
and the organizational, regional and national dimensions of analysis.
Furthermore, the SLR reveals a set of observations that respond to the research questions
presented previously and allow the proposal of an agenda for multidimensional research on IC:
(1) Observation 1: OIC is studied mostly in terms of empirical studies, between 1960
and 2016.
In the period of analysis, the IC concept was above all tested empirically in the
organizational dimension of analysis (see Table IV and Figure 5), for example, the studies
by Hall (1992), Roos and Roos (1997), Youndt et al. (2004), Subramaniam and Youndt
(2005), Martínez-Torres (2006), Cabrita and Bontis (2008) and Dumay and Rooney (2011),
among others. This observation reveals the need to design future schemes to analyze and
monitor IC at the regional and national level with the ultimate aim of increasing
competitiveness based on intangible resources and assets.
(2) Observation 2: the methodologies and metrics of IC most commonly used are of the
quantitative type (see Figures 6 and 7).
As observed in Figures 6 and 7, the type of analysis most commonly used per
dimension is quantitative and the majority of studies use a highly diversified set of IC
measures, as seen in the SLR. The study and measurement of IC in the organizational
context is revealed as particularly important, in that it allows the identification of
alternative sources of competitive advantage considering organizations’ stock of
intangible resources and assets. This needs additional research efforts giving
intangibles the same importance as that given to all resources and assets of a tangible
nature (e.g. Galbreath, 2005; Kamukama et al., 2011; Kuo and Yang, 2012; Kim and
Taylor, 2014). Therefore, more research efforts are required to allow the identification
of the costs and benefits associated with IC and their implications for the still-to-be-
explored regional and national dimensions of analysis.
(3) Observation 3: the predominant classification of IC components in the triad
composed of human capital, structural capital and relational capital.
Dimension Human capital Structural capital Relational capital
Intellectual
capital
Organizational (OIC, HC) (OIC, SC) (OIC, RC) research
IC (OIC)
Staff’s knowledge Knowledge management Relationship with all
(competences, skills, (databases, software programs, internal and external
know-how) archives, processes, stakeholders
Number of employees administrative practices, Business networks and 2523
Human capital efficiency methods, routines, policies, strategic alliances
Motivation and attitude at procedures, rules) Collaboration networks,
work Organizational learning contracts and agreements
Capacity for team work Organizational structures Social networks
Capacity for innovation Information technology systems Customer loyalty
and creativity Efficiency of structural capital Image and brand
Entrepreneurial capacity Innovation capacity Organizational climate
Leadership capacity Organizational culture Social and environmental
Response and problem- Environmental protection and commitment
solving capacity management Sales growth
Expenditure on staff Attracting and retaining staff Efficiency of structural
Checking results capital
Regional IC (RIC) (RIC, HC) (RIC, SC) (RIC, RC)
Total resident population Information technology systems Public safety
Population’s level of Organizational systems and Socio-economic
education production levels development
Individuals’ competences Systems to develop new Reputation and brand
and capacities products value
Number of dwellings per m2 Organizational structures Networks and
Average price of dwellings Knowledge flow mechanisms partnerships
Number of students in higher Green areas Number of employees in
education the region’s companies
Average number of people Health
per family Social networks
Human resources fit for work
National IC (NIC) (NIC, HC) (NIC, SC) (NIC, RC)
Expenditure on staff Actions related to the Brand value
Expenditure on training environment Expenditure on publicity
Public expenditure on Sustainable development and market research
education and health New firms opened Expenditure on R&D
Individuals’ knowledge Firms’ ethical conduct Organizational confidence
Personal development Production processes Social and environmental
Rate of literacy Computers per capita responsibility
Proportion of students/ Organizational structures Tax incentives
teachers Competitive business Relations with
Number of enrolments in environment and government stakeholders and other
education ( primary, efficiency interested parties
secondary, higher) Information technology
Number of students in R&D and innovation
higher education
Table X.
Number of internet Main key
subscribers indicators used per
Average salary dimension and per
Source: Own elaboration component of IC
As observed in Figures 8, 9 and 10, despite using a diversified set of capital

components to characterize IC, the triad (see Table V ) formed of human capital,
structural capital and relational capital is the one showing a convergence of the
majority of authors analyzing empirically the main components of IC. Still to be
MD addressed is the need to study how different types of capital are integrated, such as
56,11 internal capital (e.g. Boedker et al., 2005), innovation capital (e.g. Surroca et al., 2010)
and information capital (e.g. Chien and Chao, 2011), among others, within the
dominant triad of IC components identified here.
(4) Observation 4: the most commonly adopted concept of IC is the one by Stewart (1997b).
Considering the review made of the concepts of IC adopted in the different dimensions of
2524 analysis, the most commonly used definition (see Table VI) is found to correspond to the one
originally developed by Stewart (1997b), according to which IC is positioned as the sum of
knowledge, information, intellectual property and experienced oriented toward generating
wealth and value added. There are, however, multiple definitions of IC adapted to the
different dimensions of analysis in relation to which this study seeks to achieve
systematization and consensus as presented in Tables VII-IX.
Bearing in mind the multidimensional pyramid of IC (see Figure 12) as a reference, it is
suggested that future theoretical and empirical studies on IC should advance toward
identifying a thread in generating IC, setting out from the individual and progressing to the
organization, region and country. This challenging task could be accomplished from the key
indicators identified based on the crossing matrix of the triad of IC components and the
dimensions of analysis (see Table IX).
Conclusions and limitations

This paper provides an SLR focused on IC that provides a clear multidimensional guide
for future research initiatives in this field, unveiling several caveats in terms of the still
unexplored national and regional dimensions of analysis of IC. The study identifies three
main components of IC that can be used in measuring and classifying the type of IC
applicable to NIC, RIC and OIC. This is accomplished through collecting the main
empirical studies dealing with the three previously mentioned dimensions of analysis. It
contributes to the literature on management by reconciling approaches to IC, toward a
definition of an independent and standard terminology for the three dimensions of
analysis: national, regional and organizational.
The results obtained reveal that IC is indeed an important field for authors and journals,
from the high number of publications found in the first search. Nevertheless, concerning
empirical studies, that number is substantially reduced. The difficulty in obtaining data and
the lack of standardization and convergence of the metrics proposed, for all the dimensions
of analysis, can justify the low number of empirical studies.
It should be underlined that the research focus of IC is predominantly found at the OIC level.
Moreover, its components do not differ greatly from those found in the NIC and RIC dimensions
of analysis, emphasizing the use of human capital, structural capital (organizational or process)
and relational capital (client, social, business or cognitive), in all dimensions of analysis.
Although the assessment of NIC is a difficult task due to the clear lack of data in existing
databases (Lin and Lin, 2008; Stachowicz-Stanusch, 2013; Alfaro-Navarro et al., 2014), recent
years have witnessed substantial development of some research in this field, which has
contributed to both managers and political decision makers paying greater attention to the
importance of intangible resources as a determinant basis of countries’ wealth and
sustainability. Regarding components, the use of human and structural capital is emphasized,
with relational capital, innovation capital, internal capital and information capital also being
noted as examples of other types of capital used with some frequency.
The lack of information and available data were also pointed out as limitations in
studies related to RIC. Through this analysis, it became clear there is a need to develop a
renewed approach to RIC, resorting to new theoretical approaches to regional
development, inasmuch as intelligent and collective strategies can play a fundamental
role in managing intangible resources and in promoting regions’ sustainability. However, Intellectual
from the number of empirical articles obtained for the SLR, studies made in this field of IC capital
are underexplored and require more and better information to be provided by the research
competent entities, both internationally and nationally.
In generic terms, the study presents a threefold set of contributions: it reveals the
importance of IC not only for organizations but also for regions and countries; it contributes to
the literature through analysis of the scientific production dealing with the subject of IC, by 2525
identifying the main empirical studies applied to different dimensions of analysis; and it
serves as a guideline for researchers who wish to carry out future studies on IC, since it
presents a taxonomy, founded on the division, systematization and classification of articles
regarding the dimensions of NIC, RIC and OIC. The contribution is also reflected in the
potential help this study can provide to both public and private managers in decision-making
processes, through the perception of the components of IC and the way in which they can be
controlled, in the different dimensions studied.
This study also emphasizes the need to deepen empirical research into the regional and
national dimensions, given the limited number of empirical studies identified in the SLR.
Investigations in this field are mainly focused on academic theoretical perspectives,
inasmuch as only 777 of the 3,205 articles examined were empirical, most of them
concerning the organizational dimension. That allows us to conclude that the articulation
between academic research and practical application in organizations, regions and nations
has not been sufficiently explored by the responsible entities in charge of organizational
management and national/regional public policies. Since IC is an important factor in value
creation for organizations, regions and nations, greater involvement of governments is
necessary, through the availability of easily accessible data and structures, in order to
better articulate knowledge transfer between the academic community and citizens,
especially managers and policy makers. This will only be achieved through dissemination
and informative activities about IC topics, with a view to implementing and developing
RIC and NIC.
The research is only focused on the empirical studies included in the articles, which
may be understood as a limitation. The remaining literature, obviously presents relevant
studies, but it would be unfeasible to include all publications in this SLR, considering the
fact that in a first search, and taking only articles, a total of 6,327 documents were
identified. Another aspect that could be considered as a limitation was the fact of not
carrying out a systematic analysis of the measurement indicators used in the sample
collected. Due to its diversity, even within the same components of IC, this type of research
itself needs deeper studies that can be used in future research. To give continuity to the
SLR presented here, it is essential that each of the sectors analyzed within NIC, RIC and
OIC is studied separately, in order to systematize and standardize different metrics by
dimension of analysis, IC component and sector of analysis.
Finally, this SLR points to the need to continue and deepen IC research, focusing on the
national and regional approaches, starting from the individual level. Such efforts will be a
source of significant contributions to public policies and management strategies, to foster
competitiveness and sustainability founded on intangibles, at the national, regional and
organizational level.
Acknowledgments
The authors are grateful to the editor and the anonymous reviewers for providing very
constructive and useful comments that enabled us to make additional efforts to improve the
clarity and quality of our research. The first author acknowledges the support given by
Fundação para a Ciência e a Tecnologia (FCT) and by Programa Operacional Capital
MD Humano (POCH): financing co-participated by Fundo Social Europeu (FSE) and funds of the
56,11 Ministério da Educação e da Ciência (MEC) (grant number SFRH/BD/107927/2015). The
second author also acknowledges the grant given by Fundação para a Ciência e a
Tecnologia: SFRH/BSAB/127908/2016.
Note
2526 1. For further information consult: http://academic-consulting.co.nz
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Bukh, P.N., Larsen, H.T. and Mouritsen, J. (2001), “Constructing intellectual capital statements”,
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Castro, G.M., de, López, J.E.N., Muiña, F.E.G. and Sáez, P.L. (2005), “A new model to measure and
manage intellectual capital”, in Kambhammettu, S.S. (Ed.), Business Performance Measurement.
Intellectual Capital Valuation Models, Sunder, Le Magnus University Press, Hyderabad,
pp. 159-177.
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the European Conference on Knowledge Management, Database: Library, Information Science &
Technology Abstracts, Vol. 3, pp. 1211-1218.
Heisig, P., Vorbeck, J. and Niebuhr, J. (2001), “Intellectual capital”, in Mertins, K., Heisig, P. and Vorbeck, J.
(Eds), Knowledge Management, Best Practices in Europe, Berlin, pp. 57-73.
Joshi, M. and Ubha, D. (2009), “Intellectual capital disclosures: the search for a new paradigm in
financial reporting by the knowledge sector of Indian economy”, Electronic Journal of Knowledge
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Kaufmann, L. and Schneider, Y. (2004), “Intangibles: a synthesis of current research”, Journal of
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Lin, C.Y.Y. and Edvinsson, L. (2008), “National intellectual capital: comparison of the Nordic countries”,
Lin, C.Y.Y. and Edvinsson, L. (2011), National Intellectual Capital: Comparison of 40 Countries,
Springer-Verlag, New York, NY, doi:10.1007/978-1-4419-7377-1.
Luthy, D.H. (1998), “Intellectual capital and its measurement”, paper presented at the Asian Pacific
Interdisciplinary Research in Accounting (APIRA) Conference, Osaka.
Marr, B., Schiuma, G. and Neely, A. (2004), “Intellectual capital-defining key performance indicators for
organizational knowledge assets”, Business Process Management Journal, Vol. 10 No. 5,
pp. 551-569, available at: http://dx.doi.org/10.1108/14637150410559225
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, doi: org/10.1108/14691930210412818.
Nogueira, C.G., Kimura, B.H., Junior, L., de, B. and Basso, L.F.C. (2010), “The impact of intellectual
capital on value added for Brazilian companies traded at the BMF-BOVESPA”, Social Science
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from Asia, Europe and the Middle East”, 5th World Congress on Intellectual Capital
Management, McMaster University, Hamilton.
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Ordóñez de Pablos, P. (2003b), “Measuring and reporting knowledge-based resources: the intellectual Intellectual
capital report”, The University of Oviedo, Facultad de Ciencias Economicas, University of capital
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Pike, S. and Roos, G. (2000), “Intellectual capital measurement and holistic value approach (HVA)”,
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Pöyhönen, A. and Smedlund, A. (2004), “Assessing intellectual capital creation in regional clusters”, 2533
Rastogi, P.N. (2003), “The nature and role of IC – rethinking the process of value creation and sustained
enterprise growth”, Journal of Intellectual Capital, Vol. 4 No. 2, pp. 227-248, doi: org/10.1108/
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Roos, J. (1998), “Exploring the concept of intellectual capital (IC)”, Long Range Planning, Vol. 31 No. 1,
pp. 150-153.
Ståhle, P., Ståhle, S. and Lin, C.Y.Y. (2015), “Intangibles and national economic wealth – a new
perspective on how they are linked”, Journal of Intellectual Capital, Vol. 16 No. 1, pp. 20-57,
doi: 10.1108/JIC-02-2014-0017.
Stam, C. and Andriessen, D. (2009), “Intellectual capital of the European Union 2008: measuring the
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Ungerer, M. and UYS, K. (2005), “A theoretical model for developing core capabilities from an
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Weziak, D. (2007), “Measurement of national intellectual capital: application to EU countries IRISS
working paper series”, IRISS working paper series, CEPS/INSTEAD, Warsaw.
Corresponding author
Eugénia Pedro can be contacted at: [email protected]
MD
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of analysis
Table AI.
and its dimension

of the literature in
recent to the oldest)

order of publication
year (from the most
Papers considered for
the systematic review
Authors/year/title Source/volume (issue): pages Dimension of analysis
Abinejad, F.S., Zeinolsalehin, H., Taboli, H. (2016). Investigating the relationship International Business Management, 10 (15), Organizational
Appendix
between intellectual capital and organizational learning capability in faculty pp. 3113-3115
members of higher educational centers of Sirjan
Ahmad Sharabati, A.-A., Shamari, N.S., Ibrahim Nour, A.-N., Ibrahim Durra And, International Journal of Business Performance Organizational
A.-B., Moghrabi, K.M. (2016). The impact of intellectual capital on business Management, 17 (4), pp. 428-446
performance in Kuwaiti telecommunication industry
Alhassan, AL, Asare, N. (2016). Intellectual capital and bank productivity in Management Decision, 17 (3), pp. 589-609 Organizational
emerging markets: evidence from Ghana
Al-Musali, M.A., Ku Ismail, K.N.I. (2016). Cross-country comparison of intellectual International Journal of Islamic and Middle Organizational
capital performance and its impact on financial performance of commercial banks Eastern Finance and Management, 9 (4), pp. 512-
in GCC countries 531
Andonova, V., Ruíz-Pava, G. (2016). The role of industry factors and intangible Journal of Business Research, 69 (10), pp. 4377- Organizational
assets in company performance in Colombia 4384
Andreeva, T., Garanina, T. (2016). Do all elements of intellectual capital matter for Journal of Intellectual Capital, 17 (2), pp. 397-412 Organizational
organizational performance? Evidence from Russian context
Ansari, R., Barati, A., Sharabiani, A.A.A. (2016). The role of dynamic capability in International Journal of Innovation and Learning, Organizational
intellectual capital and innovative performance 20 (1), pp. 47-67
Barpanda, S., Mukhopadhyay, S. (2016). Intellectual capital components in indian International Journal of Learning and Intellectual Organizational
microfinance sector: scale development and an empirical study Capital, 13 (4), pp. 338-360
Barzotto, M., Corò, G., Volpe, M. (2016). Territorial capital as a company intangible: Journal of Intellectual Capital, 17 (1), pp. 148-167 Organizational
exploratory evidence from ten Italian multinational corporations
Cassol, A., Gonçalo, C.R., Ruas, R.L. (2016). Redefining the relationship between BAR – Brazilian Administration Review, 13 (4)art. Organizational
intellectual capital and innovation: the mediating role of absorptive capacity no. 1, e150067
Cheng, E.C.K., Lee, J.C.K. (2016). Knowledge management process for creating Asia-Pacific Education Researcher, 25 (4), Organizational
school intellectual capital pp. 559-566
Clausen, S., Hirth, S. (2016). Measuring the value of intangibles Journal of Corporate Finance, 40 (-), pp. 110-127 Organizational
Cleary, P., Quinn, M. (2016). Intellectual capital and business performance: an Journal of Intellectual Capital, 17 (2), pp. 255-278 Organizational
exploratory study of the impact of cloud-based accounting and finance
infrastructure
Crema, M., Verbano, C. (2016). Managing intellectual capital in Italian Creativity and Innovation Management, 25 (3), Organizational
manufacturing SMEs pp. 408-421
Donate, M.J., Peña, I., Sánchez de Pablo, J.D. (2016). HRM practices for human and International Journal of Human Resource Organizational
social capital development: effects on innovation capabilities Management, 27 (9), pp. 928-953
(continued )
Dost, M., Badir, Y.F., Ali, Z., Tariq, A. (2016). The impact of intellectual capital on Journal of Intellectual Capital, 17 (4), pp. 675-695 Organizational
innovation generation and adoption
Dženopoljac, V., Janoševic, S., Bontis, N. (2016). Intellectual capital and financial Journal of Intellectual Capital, 17 (2), pp. 373-396 Organizational
performance in the Serbian ICT industry
Ebrahimi, S.K., Jalali, F., Far, T.B. (2016). To study the relationship between International Business Management, 10 (5), Organizational
long-term institutional shareholders with intellectual capital of the companies pp. 627-632
listed on Tehran Stock Exchange
Ettehadi, S., Seyyedi, M.H. (2016). Study of effect of intellectual capital on Social Sciences (Pakistan), pp. 11 (24), Organizational
organizational performance in Iranian organizations pp. 5969-5972
Fan, I.Y.H., Lee, R.W.B. (2016). Intellectual capital-based innovation planning: Journal of Intellectual Capital, 17 (3), pp. 553-569 Organizational
empirical studies using wiNK model
Handzic, M., Durmic, N., Kraljic, A., Kraljic, T. (2016). An empirical investigation of Journal of Intellectual Capital, 17 (3), pp. 471-483 Organizational
the relationship between intellectual capital and project success
Hejazi, R., Ghanbari, M., Alipour, M. (2016). Intellectual, human and structural Knowledge and Process Management, 23 (4), Organizational
capital effects on firm performance as measured by Tobin’s Q pp. 259-273
Hosseini, M., Owlia, M.S. (2016). Designing a model for measuring and analyzing Journal of Intellectual Capital, 17 (4), pp. 734-757 Organizational
the relational capital using factor analysis: case study, Ansar bank
Kafouros, M., Aliyev, M. (2016). Institutions and foreign subsidiary growth in Journal of Management Studies, 53 (4), Organizational
transition economies: the role of intangible assets and capabilities pp. 580-607
Kehelwalatenna, S. (2016). Intellectual capital performance during financial crises Measuring Business Excellence, 20 (3), pp. 55-78 Organizational
Khajavi, S., Ghadirian-Arani, M.-H., Fattahi-Nafchi, H. (2016). Intellectual capital International Journal of Learning and Intellectual Organizational
and earnings quality: a comprehensive investigation Capital, 13 (4), pp. 316-337
Khalique, M., Mansor, S.A. (2016). Intellectual capital in Malaysian hotel industry: International Journal of Business Performance Organizational
a case study of Malacca Management, 17 (1), pp. 103-116
Kimouche, B., Rouabhi, A. (2016). The impact of intangibles on the value relevance Intangible Capital, 12 (2), pp. 506-529 Organizational
of accounting information: evidence from French companies
López Ruiz, V., Alfaro-Navarro, J., Nevado Peña, D. (2016). Economic growth and Romanian Journal of Economic Forecasting, 19 National
intangible capitals: an international panel data model applied in the 21st century (2), pp. 102-113
Manes Rossi, F., Citro, F., Bisogno, M. (2016). Intellectual capital in action: evidence Journal of Intellectual Capital, 17 (4), pp. 696-713 Regional
from Italian local governments
Marzo, G., Scarpino, E. (2016). Exploring intellectual capital management in SMEs: Journal of Intellectual Capital, 17 (1), pp. 27-51 Organizational
an in-depth Italian case study
Matricano, D. (2016). The impact of intellectual capital on start-up expectations Journal of Intellectual Capital, 17 (4), pp. 654-674 Organizational
(continued )
research
Intellectual
capital
2535
Table AI.
MD
56,11
2536
Table AI.
Meles, A., Porzio, C., Sampagnaro, G., Verdoliva, V. (2016). The impact of intellectual Journal of Multinational Financial Management, Organizational
capital efficiency on commercial bank performance: evidence from the US 36(), pp. 64-74
Mrázková, S., Peržeľová, I., Glova, J. (2016). Impact of the value-added intellectual Polish Journal of Management Studies, 14 (2), Organizational
coefficient and its components on overall performance of selected European pp. 161-171
companies
Pedraza Rodríguez, J.A., Fernández Esquinas, M., Trillo Holgado, M.A., Cañadas Regional and Sectoral Economic Studies, 16 (1), Organizational
Reche, J.L. (2016). Corporate satisfaction with public centers of investigation: the CSIC pp. 56-73
Pongpearchan, P. (2016). The influence of intellectual capital on finn performance International Business Management, 10 (4), Organizational
of computer businesses in Thailand pp. 438-445
Rezaei, S., Izadi, M., Jokar, I., Rezaei, S. (2016). The relationship between green International Business Management, 10 (20), Organizational
intellectual capital and competitive advantages pp. 4743-4748
Saeed, S., Rasid, S.Z.A., Basiruddin, R. (2016). Relationship between intellectual International Journal of Learning and Intellectual Organizational
capital and corporate performance of top Pakistani companies: an empirical Capital, 13 (4), pp. 376-396
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Salimzadeh, R., Abtahi, M.S. (2016). Studying the relationship between intellectual International Business Management, 10 (6), Organizational
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Samani, M.A., Izadi, M., Ardakani, M.N., Rezaeix, S. (2016). Study of the effect of International Business Management, 10 (20), Organizational
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Sarea, A.M., Alansari, S.H. (2016). The relationship between intellectual capital and International Journal of Learning and Intellectual Organizational
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in the global agribusiness industry: the moderating role of human capital
Shahsiah, N., Sepahvand, R. (2016). Studying the mediating role of knowledge International Business Management, 10 (20), Organizational
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Singh, S., Sidhu, J., Joshi, M., Kansal, M. (2016). Measuring intellectual capital Managerial Finance, 42 (7), pp. 635-655 Organizational
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equation modelling
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capital performance the moderating role of the effectiveness of board meetings
Aminu, M.I., Mahmood, R., Muharram, F.M. (2015). The intangible resources and Asian Social Science, 11 (16), pp. 187-195 Organizational
small firms’ multilevel performance: a partial least squares approach
Appuhami, R., Bhuyan, M. (2015), Examining the influence of corporate Managerial Auditing Journal, 30 (4/5), pp. 347-372 Organizational
governance on intellectual capital efficiency: evidence from top service firms in
Australia
Aramburu, N., Sáenz, J., Blanco, C.E. (2015). Structural capital, innovation Cuadernos de Gestion, 15 (1), pp. 39-60 Organizational
capability, and company performance in technology-based Colombian firms
Asiaei, K., Jusoh, R. (2015). A multidimensional view of intellectual capital: the Management Decision, 53 (3), pp. 668-697 Organizational
impact on organizational performance
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Battisti, M., Belloc, F., Del Gatto, M. (2015). Unbundling technology adoption and Journal of Economics & Management Strategy, Organizational
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Bontis, N., Janošević, S., Dženopoljac, V. (2015). Intellectual capital in Serbia’s hotel International Journal of Contemporary Hospitality Organizational
industry Management, 7 (6), pp. 1365-1384
Borin, E., Donato, F. (2015). Unlocking the potential of IC in Italian cultural Journal of Intellectual Capital, 16 (2), pp. 285-304 Regional
ecosystems
Cezlan, E.C. (2015). Effect of intellectual capital on company innovation: a research Academy of Strategic Management Journal, 14 Organizational
for health administration (Special Issue), pp. 21-32
Chahal, H., Bakshi, P. (2015). Examining intellectual capital and competitive Marketing Intelligence and Planning, 33 (3), Organizational
advantage relationship: role of innovation and organizational learning pp. 376-399
Chen, J., Zhao, X., Wang, Y. (2015). A new measurement of intellectual capital and International Journal of Technology Management, Organizational
its impact on innovation performance in an open innovation paradigm 67 (1), pp. 1-27
Chen, J.-K., Chen, I.-S. (2015). The assessment of intellectual capital for the European Journal of International Management, Organizational
information and communication technology industry in Taiwan applying a hybrid 9 (1), pp. 88-107
MCDM model
Chiucchi, S.M., Dumay, J. (2015). Unlocking intellectual capital Journal of Intellectual Capital, 16 (2), pp. 305-330 Organizational
Chuang, S.-P., Huang, S.-J. (2015). Effects of business greening and green IT capital Journal of Business Ethics, 128 (1), pp. 221-231 Organizational
on business competitiveness
Claver-Cortés, E., Zaragoza-Sáez, P.C., Molina-Manchon, H.M. (2015). Intellectual Journal of Intellectual Capital, 16 (1), pp. 199-223 Organizational
capital in family firms: human capital identification and measurement
Cleary, P. (2015). An empirical investigation of the impact of management Journal of Intellectual Capital, 16 (3), pp. 566-586 Organizational
accounting on structural capital and business performance
Costa, R.V., Ramos, A.P. (2015). Designing an AHP methodology to prioritize International Journal of Business Science and Organizational
critical elements for product innovation: an intellectual capital perspective Applied Management, 10 (1), pp. 15-34
Demartini, C. (2015), Relationships between social and intellectual capital: Knowledge and Process Management, Volume Organizational
empirical evidence from IC statements 22 (2), pp. 99-111
Denicolai, S., Ramusino, E.C., Sotti, F. (2015). The impact of intangibles on firm Technological Forecasting and Social Change, 27 Organizational
growth (2), pp. 219-236
Díaz-Fernández, M.C., González-Rodríguez, M.R., Simonetti, B. (2015). Top European Management Journal, 33 (5), Organizational
management team’s intellectual capital and firm performance pp. 322-331
Dimitropoulos, P.E., Koumanakos, E. (2015). Intellectual capital and profitability in International Journal of Accounting, Auditing and Organizational
European football clubs Performance Evaluation, 11 (2), pp. 203-220
(continued )
El-Bannany, M. (2015). Explanatory study about the intellectual capital International Journal of Learning and Intellectual Organizational
performance of banks in Egypt Capital, 12 (3), pp. 270-286
Elsetouhi, A., Elbeltagi, I., Haddoud, M.Y. (2015). Intellectual capital and International Journal of Innovation Management, Organizational
innovations: is organisational capital a missing link in the service sector? 19 (2), pp. 1-29
Ghosh, S.K., Maji, S.G. (2015). Empirical validity of value-added intellectual Global Business Review, 16 (6), pp. 947-962 Organizational
coefficient model in indian knowledge-based sector
Giuliani, M. (2015). Intellectual capital dynamics: seeing them “in practice” through VINE, 45 (1), pp. 46-66 Organizational
a temporal lens
Goebel, V. (2015). Estimating a measure of intellectual capital value to test its Journal of Intellectual Capital, 16 (1), pp. 101-120 Organizational
determinants
Hakiki, A., Ferdianti, R. (2015). Intellectual capital, firm value and ownership Asian Social Science, 11 (16), pp. 148-159 Organizational
structure as moderating variable: empirical study on banking listed in Indonesia
Stock Exchange period 2009-2012
Han, Y., Li, D. (2015). Effects of intellectual capital on innovative performance the Management Decision, 53 (1), pp. 40-56 Organizational
role of knowledge-based dynamic capability
Ivanov, G., Mayorova, E. (2015). Intangible assets and competitive advantage in Asian Social Science, 11 (12), pp. 38-45 Organizational
retail: case study from Russia
Jardon, C.M. (2015). The use of intellectual capital to obtain competitive Knowledge Management Research and Practice, Organizational
advantages in regional small and medium enterprises 13 (4), pp. 486-496
Jardon, C.M., Catalina, N. (2015). Intellectual capital as a source of growth in International Journal of Entrepreneurship and Organizational
subsistence small businesses in Latin America Small Business, 26 (1), pp. 96-115
Kamardin, H., Bakar, R.A., Ishak, R. (2015). Proprietary costs of intellectual capital Asian Review of Accounting, 23 (3), pp. 275-292 Organizational
reporting: Malaysian evidence
Khadir-Poggi, Y., Keating, M. (2015). Intellectual capital, knowledge management, International Journal of Knowledge and Learning, Organizational
knowledge economies and innovation: the case of small asset management firms in 10 (2), pp. 147-163
Ireland
Khalique, M., Bontis, N., bin Shaari, J.A.N., Md. Isa, A.H. (2015), Intellectual capital Journal of Intellectual Capital, 16 (1), pp. 224-238 Organizational
in small and medium enterprises in Pakistan
Khalique, M., De Pablos, P.O. (2015). Intellectual capital and performance of International Journal of Learning and Intellectual Organizational
electrical and electronics SMEs in Malaysia Capital, 12 (3), pp. 251-269
Kostopoulos, K.C., Bozionelos, N., Syrigos, E. (2015). Ambidexterity and unit Human Resource Management, 54 (S1), Organizational
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Krušinskas, R., Bruneckienė, J. (2015). Measurement of intellectual capital of Journal of Business Economics and Management, Regional
Lithuanian cities by a composite index 16 (3), pp. 529-541
Kweh, Q.L., Lu, W.M., Azizan, N.A.,Ting, W.K.I. (2015). Strategically integrating International Journal of Learning and Intellectual Organizational
risk management into intellectual capital management Capital, 12 (2), pp. 193-209
Leitner, K.H. (2015). Intellectual capital, innovation, and performance: empirical International Journal of Innovation Management, Organizational
evidence from SMEs 19 (5), pp. 1-27
Manolopoulou, E., Kotsiantis, S., Tzelepis, D. (2015). Application of association and Knowledge Management Research & Practice, Organizational
decision rules on intellectual capital 13, pp. 225-234
Massaro, M., Dumay, J., Bagnoli, C. (2015). Where there is a will there is a way: IC, Journal of Intellectual Capital, 16 (3), pp. 490-517 Organizational
strategic intent, diversification and firm performance
Massingham, P.R., Tam, L. (2015). The relationship between human capital, value Journal of Intellectual Capital, 16 (2), pp. 390-418 Organizational
creation and employee reward
Mitić, S. (2015). External relationships and marketing practices in Serbian firms: Economic Annals, 59 (204), pp. 75-104 Organizational
the intangible capital perspective
Moghaddam, J.Y., Akhavan, P., Mehralian, G. (2015). Intellectual capital, ethical International Journal of Learning and Intellectual Organizational
climate and organisational performance: an interaction analysis Capital, 12 (3), pp. 232-250
Morris, C. (2015). An industry analysis of the power of human capital for corporate South African Journal of Economic and Organizational
performance: evidence from South Africa Management Sciences, 18 (4), pp. 486-499
Nimtrakoon, S. (2015). The relationship between intellectual capital, firms’ market Journal of Intellectual Capital, 16 (3), pp. 587-618 Organizational
value and financial performance: empirical evidence from the ASEAN
Nimtrakoon, S., Chase, R.L. (2015). The relationship between intellectual capital, Journal of Intellectual Capital, 16 (3), pp. 587-618 Organizational
firms’ market value and financial performance: empirical evidence from the
ASEAN
Ousama, A.A., Fatima, A.H. (2015). Intellectual capital and financial performance International Journal of Learning and Intellectual Organizational
of Islamic banks Capital, 12 (1), pp. 1-15
Özer, G., Ergun, E., Yılmaz, O. (2015). Effects of intellectual capital on qualitative South African Journal of Economic and Organizational
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Pearson, J., Pitfield, D., Ryley, T. (2015). Intangible resources of competitive Journal of Air Transport Management, 47, Organizational
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Phusavat, K., Lertritwittya, A., Helo, P. (2015). Use of intellectual capital as a International Journal of Productivity and Quality Organizational
surrogate for productivity measurement Management, 15 (3), pp. 357-380
Pink-Harper, S.A. (2015). Educational attainment: an examination of its impact on Economic Development Quarterly, 29 (2), Organizational
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(continued )
Pink-Harper, S.A. (2015). Educational attainment: an examination of its impact on Economic Development Quarterly, 29(2), Organizational
regional economic growth pp. 167-179
Pucci, T., Simoni, C., Zanni, L. (2015). Measuring the relationship between Journal of Management and Governance, 19 (3), Organizational
marketing assets, intellectual capital and firm performance pp. 589-616
Ramírez-Córcoles, Y., Manzaneque-Lizano, M. (2015). The relevance of intellectual Knowledge Management Research & Practice, 13, Organizational
capital disclosure: empirical evidence from Spanish universities pp. 31-44
Roos, G., O’Connor, A. (2015). Government policy implications of intellectual Journal of Intellectual Capital, 16 (2), pp. 364-389 Organizational
capital: an Australian manufacturing case study
Santos-Rodrigues, H., Gupta, P., Carlson, R. (2015). Exploiting intellectual capital International Journal of Innovation Science, 7 (1), Organizational
for economic renewal pp. 13-26
Setiaji, B., Setyawan, A.A. (2015). An assessment of intellectual capital in regional Social Sciences, 10 (7), pp. 1712-1717 Organizational
government enterprise: experience in Indonesia
Shiri, M.M., Mousavi, K. (2015). Relationship between intellectual capital with International Journal of Learning and Intellectual Organizational
productivity and market value added in Tehran Stock Exchange Capital, 12 (4), pp. 386-415.
Singh, R.D., Narwal, K.P. (2015). Intellectual capital and its consequences on International Journal of Learning and Intellectual Organizational
company performance: a study of Indian sectors Capital, 12 (3), pp. 300-322
Sivalogathasan, V., Wu, X. (2015). Impact of organization motivation on International Journal of Innovation Science, 7 (2), Organizational
intellectual capital and innovation capability of the textile and apparel industry in pp. 153-166
Sri Lanka
Soriya, S., Narwal, K.P. (2015). Intellectual capital performance in Indian banks: a International Journal of Learning and Intellectual Organizational
panel data analysis Capital, 12 (2), pp. 103-121
Ståhle, P., Ståhle, S., Lin, C.Y.Y. (2015). Intangibles and national economic wealth – Journal of Intellectual Capital, 16 (1), pp. 20-57 National
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Stefănescu-Mihăilă, R.O. (2015). Social investment, economic growth and labor Sustainability (Switzerland), 7, pp. 2961-2979 National
market performance: case study – Romania
Talebi, T., Rezazadeh, A., Najmabadi, A.D. (2015). SME alliance performance: the International Journal of Entrepreneurship and Organizational
impacts of alliance entrepreneurship, entrepreneurial orientation, and intellectual Small Business, 24 (2), pp. 187-207
capital
Tarus, D.K., Sitienei, E.K. (2015). Intellectual capital and innovativeness in Journal of African Business, 16 (1-2), pp. 48-65 Organizational
software development firms: the moderating role of firm size
Tastan, S., Davoudi, S.M.M. (2015). A research on the relevance of intellectual Indian Journal of Science and Technology, 8 (S7), Organizational
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Taylor, G., Richardson, G., Taplin, R. (2015). Determinants of tax haven utilization: Accounting and Finance, 55 (2), pp. 545-574 Organizational
evidence from Australian firms
Tripathy, T., Gil-Alana, L.A., Sahoo, D. (2015). The effect of intellectual capital on International Journal of Learning and Intellectual Organizational
firms’ financial performance: an empirical investigation in India Capital, 12 (4), pp. 342-371
Tsai, P.C.F., Yen, Y.-F. (2015). Development of institutional downsizing theory: Total Quality Management & Business Excellence, Organizational
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Tseng, K.A., Lin, C.I., Yen, S.W. (2015). Contingencies of intellectual capitals and Journal of Intellectual Capital, 16 (1), pp. 156-173 Organizational
financial capital on value creation: moderation of business cycles
Vagnoni, E., Oppi, C. (2015). Investigating factors of intellectual capital to enhance Journal of Intellectual Capital, 16 (2), pp. 331-363 Organizational
achievement of strategic goals in a university hospital setting
Veltri, S., Silvestri, A. (2015). The Free State University integrated reporting: a Journal of Intellectual Capital, 16 (2), pp. 443-462 Organizational
critical consideration
Veltri, S., Venturelli, A., Mastroleo, G. (2015). Measuring intellectual capital in a Journal of Intellectual Capital, 16 (1), pp. 174-198 Organizational
firm belonging to a strategic alliance
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Vishnu, S., Gupta, V.K. (2015). Performance of intellectual capital in Indian International Journal of Learning and Intellectual Organizational
healthcare sector Capital, 12 (1), pp. 47-60
Wei, Y.C., Lin, C.Y.Y. (2015). Intangible assets and decline: a population ecology Journal of Management & Organization, 21 (6), Organizational
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Yang, J., Brashear, T.G., Asare, A. (2015). The value relevance of brand equity, Journal of Strategic Marketing, 23 (6), pp. 543-559 Organizational
intellectual capital and intellectual capital management capability
Yu, H.-C., Wang, W.-Y., Chang, C. (2015). The stock market valuation of intellectual Review of Quantitative Finance and Accounting, Organizational
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Zakery, A., Afrazeh, A., Chase, R.L. (2015). Intellectual capital-based performance Journal of Intellectual Capital, 16 (3), pp. 619-638 Organizational
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Akhavan, P., Elahi, B., Jafari, M. (2014). A new integrated knowledge model in Education, Business and Society: Contemporary Organizational
supplier selection: the case of an Asian automotive supply chain Middle Eastern Issues, 7 (4), pp. 333-368
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Amin, M., Hasan, H., Nezamoddin, R. (2014). Intellectual capital and financial International Journal of Learning and Intellectual Organizational
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emotional intelligence of top managers and their assessment of intellectual capital
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Britto, D.P., Monetti, E., Lima, J.R. (2014). Intellectual capital in tangible intensive Journal of Intellectual Capital, 15 (2), pp. 333-348 Organizational
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performance of science parks in Europe: how manage the intellectual capital for
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Celenza, D., Rossi, F. (2014) Intellectual capital and performance of listed Measuring Business Excellence, 18 (1), pp. 22-34 Organizational
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Chang, H.-Y., Wu, M.-Y., Sheu, D.-S. (2014). Perceptions of intellectual capital held Management Decision, 52 (6), pp. 1101-1115 Organizational
by the supervisors of nursing divisions in hospitals in Taiwan
Chen, C.J., Liu, T.C., Chu, M.A. Hsiao, Y.C. (2014). Intellectual capital and new Journal of Engineering and Technology Organizational
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Chen, L., Danbolt, J., Holland, J. (2014), Rethinking bank business models: the role Accounting Auditing & Accountability Journal, 27 Organizational
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Chew, A.-L., Sharma, R.S., Bontis, N. (2014). Intellectual wealth of nations revisited: International Journal of Knowledge Management, National
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Cohen, S., Naoum, V.C., Vlismas, O. (2014). Intellectual capital, strategy and Journal of Intellectual Capital, 15 (2), pp. 294-315 Organizational
financial crisis from a SMEs perspective
Colakoglu, S., Yamao, S., Lepak, D.P. (2014). Knowledge creation capability in International Business Review, 23 (1), pp. 91-101 Organizational
MNC subsidiaries: examining the roles of global and local knowledge inflows and
subsidiary knowledge stocks
Costa, R.V., Fernández, C.F.J., Dorrego, P.F. (2014). Critical elements for product Knowledge Management Research & Practice, 12 Organizational
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Curado, C., Guedes, M.J., Bontis, N. (2014). The financial crisis of banks (before, Knowledge and Process Management, 21 (2), Organizational
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Dadashinasab, M., Sofian, S. (2014). The impact of intellectual capital on firm Asian Social Science, 10 (17), pp. 93-100 Organizational
financial performance by moderating of dynamic capability
Daou, A., Karuranga, E., Su, Z. (2014). Towards a better understanding of Journal of Intellectual Capital, 15 (2), pp. 316-332 Organizational
intellectual capital in Mexican SMEs
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Delgado-Verde, M., Amores-Salvadó, J., Martín-de Castro, G., Navas-López, J.E. Knowledge Management Research & Practice, 12 Organizational
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Diez-Vial, I., Montoro-Sanchez, A. (2014). Social capital as a driver of local Knowledge Management Research & Practice, 12 Organizational
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Fernández-Jardón, C., Costa, R.V., Dorrego, P.F. (2014). The impact of structural International Journal of Knowledge-Based Organizational
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Ferreira, A.I. (2014). Competing values framework and its impact on the intellectual Knowledge Management Research & Practice, 12 Organizational
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Galabova, L.P. (2014). Recognition and management of intangibles by Bulgarian Journal of Intellectual Capital, 15 (3), pp. 376-391 Organizational
entrepreneurial firms
Garcia, A.B., Bounfour, A. (2014). Knowledge asset similarity and business Knowledge Management Research & Practice, 12 Organizational
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Gately, C.G., Cunningham, J.A. (2014). Building intellectual capital in incubated Journal of Intellectual Capital, 15 (4), pp. 516-536 Organizational
technology firms
Greco, G., Ferramosca, S., Allegrini, M. (2014). Exploring intellectual capital in International Journal of Learning and Intellectual Organizational
family firms: an empirical investigation Capital, 11 (2), pp. 91-106
Guerrero-Baena, M,D., Gomez-Limon, J.A., Fruet, J.V. (2014). A multicriteria method Journal of Cleaner Production, 105, pp. 428-437 Organizational
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Guerrini, A., Romano, G., Leardini, C. (2014). Does intellectual capital efficiency International Journal of Learning and Intellectual Organizational
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Hamilton, K., Liu, G. (2014). Human capital, tangible wealth, and the intangible Oxford Review of Economic Policy, 30 (1), National
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Iazzolino, G., Laise, D., Migliano, G. (2014). Measuring value creation: VAIC and EVA Measuring Business Excellence, 18 (1), pp. 8-21 Organizational
Ilmakunnas, P., Piekkola, H. (2014). Intangible investment in people and productivity Journal of Productivity Analysis, 41 (3), pp. 443-456 Organizational
Isabelle, D.A., Heslop, L.A. (2014). The role of social capital in international International Journal of Technology and Organizational
scientific collaborations: evidence from a multi-country survey Globalisation, 7 (4), pp. 259-287
Jardon, C.M. (2014). The use of intellectual capital to obtain competitive Knowledge Management Research & Practice, 13 Organizational
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between information system and business disciplines: an intellectual capital
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Khalique, M., Shaari, J.A.N.B., Isa, A.H.B.M. (2014). Determining the influence of International Journal of Learning and Intellectual Organizational
intellectual capital on the organisational performance of banking sector in Capital, 11 (4), pp. 306-319
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Kijek, T. (2014). Market valuation of innovation capital International Journal of Innovation and Learning, Organizational
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Kim, S.H., Taylor, D. (2014). Intellectual capital vs the book value of assets: Journal of Intellectual Capital, 15 (1), pp. 65-82 Organizational
a value-relevance comparison based on productivity measures
Kweh, Q.L., Lu, W.M., Wang, W.K., Su, M.H. (2014). Life insurance companies’ International Journal of Information Technology Organizational
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Kweh, Q.L., Lu, W.-M., Wang, W.-K. (2014). Dynamic efficiency: intellectual capital Journal of Knowledge Management, 18 (5), Organizational
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Lee, S.P., Mohammed, S. (2014). Intellectual capital on listed agricultural firms’ International Journal of Learning and Intellectual Organizaciolnal
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López-Ruiz, V.-R., Alfaro-Navarro, J.-L., Nevado-Peña, D. (2014). Knowledge-city Expert Systems with Applications, 41 (12), Regional
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Lu, W.M., Kweh, Q.L., Huang, C.L. (2014). Intellectual capital and national Knowledge-Based Systems, 71 (November), National
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Lu, W.M., Wang, W.K., Kweh, Q.L. (2014). Intellectual capital and performance in Omega – International Journal of Management Organizational
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intellectual capital in an economy driven by knowledge
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(continued )
intellectual capital and corporate social responsibility, of Islamic banks in Gulf

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intellectual capital
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Yamaguchi, T. (2014). Intangible asset valuation model using panel data Asia-Pacific Financial Markets, 21(2), pp. 175-191 Organizational
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resources on the relationship between entrepreneurial orientation and firm growth
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innovativeness and innovation success in technology-based knowledge-intensive
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university types for innovative development from an intellectual capital
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(continued )
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practices and organizational social capital: the role of industrial characteristics
Claver-Cortés, E., Molina-Manchón, H., Zaragoza-Sáez, P. (2013). Intellectual capital Knowledge Management Research & Practice, 11 Organizational
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Córcoles, Y.R. (2013). Importance of intellectual capital disclosure in Spanish Intangible Capital, 9(3), pp. 931-944 Organizational
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in UK industries: an intangible investment approach pp. 806-834
Daou, A., Karuranga, E., Su, Z. (2013). Intellectual capital in Mexican SMEs from Journal of Applied Accounting Research, 29 (6), Organizational
the perspective of the resource-based and dynamic capabilities views pp. 1673-1688
De Clercq, D., Dimov, D., Thongpapanl, N. (2013). Organizational social capital, Entrepreneurship Theory and Practice, 37 (3), Organizational
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practice
Duanxu, W., Shuai, C. (2013). Does intellectual capital matter? High-performance International Journal of Manpower, 34 (8), Organizational
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Dumay, J., Henry, L. (2013). Intellectual capital in a recession: evidence from UK Journal of Intellectual Capital, 14 (1), pp. 84-101 Organizational
SMEs
Dumay, J., Rooney, J., Marini, L. (2013). An intellectual capital-based differentiation Journal of Intellectual Capital, 14 (4), pp. 608-633 Organizational
theory of innovation practice
Echebarria, C., Barrutia, J.M. (2013). Limits of social capital as a driver of Regional Studies, 47 (7), pp. 1001-1017 Regional
innovation: an empirical analysis in the context of European regions
Erickson, G.S., Rothberg, H.N. (2013). A strategic approach to knowledge Service Industries Journal, 33 (13-14), Organizational
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Fernandez-Olmos, M., Diez-Vial, I. (2013). Effect of firm’s resources on European Management Journal, 31 (2), Organizational
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Giuliani, M. (2013). Not all sunshine and roses: discovering intellectual liabilities in Journal of Intellectual Capital, 14 (1), pp. 127-144 Organizational
action
Goerzig, B., Gornig, M. (2013). Intangibles, can they explain the dispersion in Review of Income and Wealth, 59 (4), pp. 648-664 National
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Greco, M., Grimaldi, M., Scarabotti, L., Schiraldi, M.M. (2013). The sources of Journal of Technology Management and Organizational
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Grimaldi, M., Hanandi, M. (2013). Evaluating the intellectual capital of technology International Journal of Engineering Business Organizational
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Guevara, D., Bounfour, A. (2013). Monitoring intellectual capital: a case study of a Knowledge Management Research & Practice, 11 Organizational
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Iazzolino, G., Migliano, G., Forgione, R., Girimonte, M. (2013). Capital efficiency and Investment Management and Financial Organizational
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Iazzolino, G., Migliano, G., Gregorace, E. (2013). Evaluating intellectual capital for Investment Management and Financial Organizational
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Kamaluddin, A., Rahman, R.A. (2013). The intellectual capital model: the resource- International Journal of Learning and Intellectual Organizational
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Kamukama, N. (2013). Intellectual capital: firms’ hidden source of service quality in Journal of African Business, 14 (3), pp. 150-161 Organizational
the microfinance industry in Uganda
Kuo-An Tseng, K.-A.,Lan, Y.-W., Lu, H.-C., Chen, P.-Y. (2013). Mediation of strategy Management Decision, 51 (7), pp. 1488-1509 Organizational
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Kweh, Q.L., Chan, Y.C., Ting, I.W.K. (2013). Measuring intellectual capital Journal of Intellectual Capital, 14 (2), pp. 310-324 Organizational
efficiency in the Malaysian software sector
Laužikas, M., Dailydaite, S. (2013). Benefits of social capital for sustainable Journal of Security and Sustainability Issues, 2(3), Organizational
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Liang, C.-J., Chen, T.-Y., Lin, Y.-L. (2013). How do different business models affect Journal of Intellectual Capital, 14 (2), pp. 176-191 Organizational
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Lin, C.Y.Y., Edvinsson, L. (2013). National intellectual capital in Israel and financial International Journal of Knowledge-Based National
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Lönnqvist, A., Laihonen, H. (2013). Managing regional development: a knowledge International Journal of Knowledge-Based Regional
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Axtle-Ortiz, M.A. (2013). Perceiving the value of intangible assets in context Journal of Business Research, 66 (3), pp. 417-424 Organizational
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Mehraliana, G., Rasekha, H.R., Akhavanb, P.,Ghataric, A.R. (2013). Prioritization of International Journal of Information Organizational
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Mehri, M., Umar, M.S., Saeidi, P., Hekmat, R.K., Naslmosavi, S.H. (2013). Intellectual Asian Social Science, 9 (9), pp. 146-155 Organizational
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Melachroinos, K.A., Spence, N. (2013). The territorial impact of the knowledge European Planning Studies, 21 (10), pp. 1491-1508 Regional
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Mention, A.L., Bontis, N. (2013). Intellectual capital and performance within the Journal of Intellectual Capital, 14 (2), pp. 286-309 Organizational
banking sector of Luxembourg and Belgium
Miyagawa, T., Hisa, S. (2013). Estimates of intangible investment by industry and Japanese Economic Review, 64 (1), pp. 42-72 Organizational
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Montemari, M., Nielsen, C. (2013). The role of causal maps in intellectual capital Journal of Intellectual Capital, 14 (4), pp. 522-546 Organizational
measurement and management
Mura, M., Longo, M. (2013). Developing a tool for intellectual capital assessment: Expert Systems, 30 (5), pp. 436-450 Organizational
an individual-level perspective
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panel VAR analysis
(continued )
Perrigot, R., López-Fernández, B., Eroglu, S. (2013). Intangible resources and plural Journal of Small Business Management, 51 (4), Organizational
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Piri, M., Jasemi, M., Abdi, M. (2013). Intellectual capital and knowledge VINE, 43 (3), pp. 341-356 Organizational
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financial and social investment
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Suraj, O.A., Ajiferuke, I. (2013). Knowledge management practices in the Nigerian International Journal of Knowledge Management, Organizational
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practice lens
Wasim-ul-Rehman, N.A., ur Rehman, H. (2013). Intellectual capital efficiency and Middle-East Journal of Scientific Research, 17 (9), Organizational
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Yalama, Y. (2013). The relationship between intellectual capital and banking International Journal of Learning and Intellectual Organizational
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Yamola, A., Sharifi, A., Zare, I. (2013). Intellectual capital and increase of Middle-East Journal of Scientific Research, 18 (7), Organizational
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Yongjun, X., Jun, Y. (2013). Elements of intellectual capital and corporate excess Journal of Convergence Information Technology, Organizational
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the IT industry
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Amri, O., Abdoli, M. (2012). The relationship between intellectual capital and World Applied Sciences Journal, 20 (4), pp. 520-526 Organizational
performance of companies (a case study of cement companies listed in Tehran
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small- and medium-sized enterprises
Chang, C.H., Chen, Y.S. (2012). The determinants of green intellectual capital Management Decision, 50 (1), pp. 74-94 Organizational
Chen, M.Y.-C., Wang, Y.S., Sun, V. (2012). Intellectual capital and organizational Personnel Review, 41 (3), pp. 321-339 Organizational
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Choi, G., Parsa, H.G. (2012). Role of intangible assets in foreign-market entry-mode International Journal of Hospitality & Tourism Organizational
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an approximation to a local development perspective
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and spatial dependence in the European regions
Engelbrecht, H.-J. (2012). Some empirics of the bivariate relationship between Applied Economics, 44 (5), pp. 537-554 National
average subjective well-being and the sustainable wealth of nations
Fan, I.Y.H., Lee, R.W.B. (2012). Design of a weighted and informed NK model for Expert Systems with Applications, 39 (10), Organizational
intellectual capital-based innovation planning pp. 9222-9229
Feng, H.I., Chen, C.S., Wang, C.H. (2012). The role of intellectual capital and Service Industries Journal, 32 (6), pp. 899-917 Organizational
university technology transfer offices in university-based technology transfer
González-Loureiro, M., Dorrego, P.F. (2012). Intellectual capital and system of Intangible Capital, 8 (2), pp. 239-274 Organizational
innovation: what really matters at innovative SMEs
Grimaldi, M., Cricelli, L., Rogo, F. (2012). A methodology to assess value creation in Journal of Intellectual Capital, 13 (3), pp. 305-330 Organizational
communities of innovation
Guan, F. (2012). Empirical study on the relationship between intellectual capital International Journal of Advancements in Organizational
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firm performance in biotech companies
Holme, J.J., Rangel, V.S. (2012). Putting school reform in its place social geography, American Educational Research Journal, 49 (2), Organizational
organizational social capital, and school performance pp. 257-283
Hsiung, H.H., Wang, J.L. (2012). Value creation potential of intellectual capital in Investment Management and Financial Organizational
the digital content industry Innovations, 9 (2), pp. 81-90
Hsu, I., Sabherwal, R. (2012). Relationship between intellectual capital and Decision Sciences, 43 (3), pp. 489-524 Organizational
knowledge management: an empirical investigation
Hsu, L.C., Wang, C.H. (2012). Clarifying the effect of intellectual capital on British Journal of Management, 23 (2), pp. 179-205 Organizational
performance: the mediating role of dynamic capability
(continued )
research
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MD
56,11
2556
Table AI.
Huang, S.Y., Chiu, AA., Wang, B.C. (2012). Applying intellectual capital on International Journal of Advancements in Organizational
financial distress prediction model in Taiwan information technology and Computing Technology, 4 (8), pp. 270-280
electronic industry
Hunter, L., Webster, E., Wyatt, A. (2012). Accounting for expenditure on ABACUS – A Journal of Accounting Finance and Organizational
intangibles Business Studies, 48 (1), pp. 104-145
Jardon, C.M., Martos, M.S. (2012). Intellectual capital as competitive advantage in Journal of Intellectual Capital, 13 (4), pp. 462-481 Organizational
emerging clusters in Latin America
Kang, S.-C., Snell, S.A., Swart, J. (2012). Options-based HRM, intellectual capital, Human Resource Management, 51 (4), pp. 461-486 Organizational
and exploratory and exploitative learning in law firms’ practice groups
Kim, A., Lee, C. (2012). How does HRM enhance strategic capabilities? Evidence International Journal of Human Resource Organizational
from the Korean management consulting industry Management, 23 (1), pp. 126-146
Kim, T.T., Kim, W.G., Park, S.S.-S., Lee, G., Jee, B. (2012). Intellectual capital and International Journal of Tourism Research, 14 (4), Organizational
business performance: what structural relationships do they have in upper-upscale pp. 391-408
hotels?
Komnenic, B., Pokrajcic, D. (2012). Intellectual capital and corporate performance Journal of Intellectual Capital, 13 (1), pp. 106-119 Organizational
of MNCs in Serbia
Kövesi, J., Tóth, Z., Jónás, T. (2012). How much is intellectual capital worth for the Acta Oeconomica, 62 (1), pp. 65-91 Organizational
organization?
Kramer, J-P., Diez, J.R. (2012). Catching the local buzz by embedding? Empirical Regional Studies, 46 (10), pp. 1303-1317 Organizational
insights on the regional embeddedness of multinational enterprises in Germany
and the UK
Kuo, M.H., Yang, C. (2012). Does intellectual capital matter? Assessing the Quality & Quantity, 46 (6), pp. 1865-1881 Organizational
profitability and marketability of IC design companies
Lin, C.Y.Y., Edvinsson, L. (2012). National intellectual capital model and International Journal of Knowledge-Based National
measurement Development, 3 (1), pp. 58-82
Liu, C.-H., Lin, J.-Y. (2012). Social relationships and knowledge creation: the Service Industries Journal, 32 (9), pp. 1469-1488 Organizational
mediate of critical network position
Lu, W.M. (2012). Intellectual capital and university performance in Taiwan Economic Modelling, 29 (4), pp. 1081-1089 Organizational
Marrocu, E., Paci, R., Pontis, M. (2012). Intangible capital and firms’ productivity Industrial and Corporate Change, 21 (2), Organizational
pp. 377-402
Mathuramaytha, C. (2012). The impacts of intellectual capital on innovative International Business Management, 6 (4), Organizational
capability: building the sustain competitive advantage on a resource-based pp. 451-457
perspective of Thailand industrials
(continued )
Mehdivand, M., Zali, M.R., Madhoshi, M., Kordnaeij, A. (2012). Intellectual capital European Journal of Economics, Finance and Organizational
and nano-businesses performance: the moderating role of entrepreneurial Administrative Sciences, 52 (September),
orientation pp. 147-162
Mehralian, G., Rajabzadeh, A., Sadeh, M.R., Rasekh,H.R. (2012). Intellectual capital Journal of Intellectual Capital, 13 (1), pp. 138-158 Organizational
and corporate performance in Iranian pharmaceutical industry
Mehralian, G., Rasekh, H.R., Akhavan, P., Sadehd, M.R. (2012). The impact of Iranian Journal of Pharmaceutical Research, 11 Organizational
intellectual capital efficiency on market value: an wmpirical study from Iranian (1), pp. 195-207
pharmaceutical companies
Molodchik, M., Shakina, E., Bykova, A. (2012). Intellectual capital transformation Journal of Intellectual Capital, 13, Issue 4, pp. 444- Organizational
evaluating model 461
Mondal, A., Ghosh, S.K. (2012). Intellectual capital and financial performance of Journal of Intellectual Capital, 13 (4), pp. 515-530 Organizational
Indian banks
Mura, M., Lettieri, E., Spiller, N., Radaelli, G. (2012). Intellectual capital and International Journal of Engineering Business Organizational
innovative work behaviour: opening the black box Management, 4 (39), pp. 1-10
Ng, A.W., Chatzkel, J., Lau, K.F., Macbeth, D. (2012). Dynamics of Chinese Journal of Intellectual Capital, 13 (3), pp. 416-438 Organizational
emerging multinationals in cross-border mergers and acquisitions
Pal, K., Soriya, S. (2012). IC performance of Indian pharmaceutical and textile Journal of Intellectual Capital, 13 (1), pp. 120-137 Organizational
industry
Parra-Requena, G., Ruiz-Ortega, M.J., Garcia-Villaverde, P.M. (2012). Towards Journal of Business & Industrial Marketing, 27 (1), Organizational
pioneering through capabilities in dense and cohesive social networks pp. 41-56
Phusavat, K., Comepa, N., Sitko-Lutek, A., Ooi, K.-B. (2012). Intellectual capital: Industrial Management & Data Systems, 112 (6), Organizational
national implications for industrial competitiveness pp. 866-890
Pucar, S. (2012). The influence of intellectual capital on export performance Journal of Intellectual Capital, 13 (2), pp. 248-261 Organizational
Ramezan, M. (2012). Measuring the knowledge productivity: a comprehensive Education, Business and Society: Contemporary Organizational
study of knowledge workers in Iranian industrial organizations Middle Eastern Issues, 5 (3), pp. 200-212
Ramirez, P.G., Hachiya, T. (2012). Intangible assets and market value of Japanese International Journal of Technology Management, Organizational
industries and firms 59 (1/2), pp. 1-21
Ramos-Rodríguez, A.R., Medina-Garrido, J.A., Ruiz-Navarro, J. (2012). International Journal of Hospitality Management, Organizational
Determinants of hotels and restaurants entrepreneurship: a study using GEM data 31 (2), pp. 579-587
Roslender, R., Stevenson, J.E., Kahn, H. (2012). Towards recognising workforce Accounting Forum, 36 (4), pp. 266-278 Organizational
health as a constituent of intellectual capital: insights from a survey of UK
accounting and finance directors
(continued )
research
Intellectual
capital
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Table AI.
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Table AI.
Salonius, H., Lönnqvist, A. (2012). Exploring the policy relevance of national Journal of Intellectual Capital, 13 (3), pp. 331-342 National
intellectual capital information
Schiuma, G., Carlucci, D., Lerro, A., Ling, Y.H. (2012). The influence of intellectual VINE, 42 (1), pp. 129-144 Organizational
capital on global initiatives
Shakina, E., Barajas, A. (2012). The relationship between intellectual capital quality Economic annals, LVII (192), pp. 79-97 Organizational
and corporate performance: an empirical study of Russian and European companies
Suraj, O.A., Bontis, N. (2012). Managing intellectual capital in Nigerian Journal of Intellectual Capital, 13 (2), pp. 262-282 Organizational
telecommunications companies
Sussan, F. (2012). Consumer interaction as intellectual capital Journal of Intellectual Capital, 13 (1), pp. 81-105 Organizational
Wang, J., Shapira, P. (2012). Partnering with universities: a good choice for Small Business Economics, 38 (2), pp. 197-215 Organizational
nanotechnology start-up firms?
Wu, H.Y., Chen, J.K., Chen, I.S. (2012). Ways to promote valuable innovation: Quality & Quantity, 46 (5), pp. 1377-1391 Organizational
intellectual capital assessment for higher education system
Yang, T., Yang, Y., Xue, C. (2012). Intellectual capital performance assessing for Advances in information Sciences and Service Organizational
CPD systems based on rough set theory Sciences (AISS), 4 (23), pp. 796-80
Yilmaz, M., O’Connor, R. (2012). Social capital as a determinant factor of software International Journal of Human Capital and Organizational
development productivity: an empirical study using structural equation modelling Information Technology Professionals, 3 (2),
pp. 40-62
Young, C.S., Tsai, L.C. (2012). Information technology, organisational capital and International Journal of Learning and Intellectual Organizational
firm performance Capital, 9 (1/2), pp. 151-169
Zarandi, M.H.F., Mohammadhasan N., Bastani, S. (2012). A fuzzy rule-based expert Advances in Fuzzy Systems, ID 823052, pp. 1-12 Organizational
system for evaluating intellectual capital
Alfaro, J., Lopez, V., Nevado, D. (2011). The relationships between economic Acta Oeconomica, 61 (3), pp. 293-312 National
growth and intellectual capital: a study in the European Union
Aramburu, N., Saenz, J. (2011). Structural capital, innovation capability, and size Journal of Management & Organization, 17 (3), Organizational
effect: an empirical study pp. 307-325
Aras, G., Aybars, A., Kutlu, O. (2011). The interaction between corporate social Social Responsibility Journal, 7 (4), pp. 622-637 Organizational
responsibility and value-added intellectual capital: empirical evidence from Turkey
Baresel-Bofinger, A.C.R., Ketikidis, P.H., Koh, S.C.L., Cullen, J. (2011). Role of ‘green International Journal of Knowledge-Based Organizational
knowledge’ in the environmental transformation of the supply chain: the case of Development, 2 (1), pp. 107-128
Greek manufacturing
Bolívar, J.M., Chrispeels, J.H. 2011, Enhancing parent leadership through building American Educational Research Journal, 48 (1), Organizational
social and intellectual capital pp. 4-38
(continued )
Bronzetti, G., Sicoli, G. (2011). The application of intellectual capital reports in local International Journal of Knowledge-Based Organizational
authorities: analysis and empirical evidence Development, 2 (1), pp. 85-106
Brown, N.C., Kimbrough, M.D. (2011). Intangible investment and the importance of Review of Accounting Studies, 16 (3), pp. 539-573 Organizational
firm-specific factors in the determination of earnings
Cabanelas Omil, J., Cabanelas Lorenzo, P., Vaamonde Liste, A. (2011). The power of Total Quality Management & Business Excellence, Organizational
intangibles in high-profitability firms 22 (1), pp. 29-42
Cabello-Medina, C., Lopez-Cabrales, A., Valle-Cabrera, R. (2011). Leveraging the International Journal of Human Resource Organizational
innovative performance of human capital through HRM and social capital in Management, 22 (4), pp. 807-828
Spanish firms
Cairns, D., Massoudi, D., Taplin, R., Tarca, A. (2011). IFRS fair value measurement The British Accounting Review, 43 (1), pp. 1-21 Organizational
and accounting policy choice in the United Kingdom and Australia
Chien, S.H., Chao, M.C. (2011). Intellectual capital and new product sale Service Industries Journal, 31 (16), pp. 2641-2659 Organizational
performance of the financial services industry in Taiwan
Chu, S.K.W., Chan, K.H., Wu, W.W.Y. (2011). Charting intellectual capital Journal of Intellectual Capital, 12 (2), pp. 249-276 Organizcional
performance of the gateway to China
Delgado-Verde, M., Castro, G.M., Navas-López, J.E. (2011). Organizational Journal of Intellectual Capital, 12 (1), pp. 5-19 Organizational
knowledge assets and innovation capability: evidence from Spanish
manufacturing firms
Delgado-Verde, M., Navas-Lopez, J.E., Cruz-Gonzalez, J., Amores-Salvado, J. (2011). Journal of Knowledge Management, 15 (5), Organizational
Radical innovation from relations-based knowledge: empirical evidence in Spanish pp. 722-737
technology-intensive firms
Droge, C., Huddleston, P., Runyan, R.C. (2011). The relationships of social capital to Tourism Analysis, 16, pp. 557-570 Regional
downtown and retailer performance: do tourist towns differ from nontourist towns?
Dumay, J. (2011). Intellectual capital and strategy development: an interventionist VINE, 41 (4), pp. 449-465 Organizational
approach
Dumay, J., Rooney, J. (2011). Measuring for managing? An IC practice case study Journal of Intellectual Capital, 12 (3), pp. 344-355 Organizational
Edquist, H. (2011). Can investment in intangibles explain the Swedish productivity Review of Income and Wealth, 57 (4), pp. 658-682 National
boom in the 1990s?
Etebar, S., Darabi, R. (2011). The role of the economic value-added measure and Australian Journal of Basic and Applied Sciences, Organizational
intellectual capital in financial intermediations market value in Tehran stock 5 (12), pp. 1926-1933
exchange (TSE)
Ferraro, O., Veltri, S. (2011). The value relevance of intellectual capital on the firm’s International Journal of Knowledge-Based Organizational
market value: an empirical survey on the Italian listed firms Development, 2 (1), pp. 66-84
(continued )
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Intellectual
capital
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Fustec, A., Faroult, T. (2011). Mergers and acquisitions in the insurance sector: Journal of Intellectual Capital, 12 (4), pp. 495-504 Organizational
reducing information asymmetry
Giuliani, M., Marasca, S. (2011). Construction and valuation of intellectual capital: a Journal of Intellectual Capital, 12 (3), pp. 377-391 Organizational
case study
Guo, W.-C., Shiah-Hou, S.-R., Pan, S.-H. (2011). Does intellectual capital matter for Investment Management and Financial Organizational
firms' performance? Some evidence from accounting data Innovations, 8 (4), pp. 83-95
Herremans, I.M., Isaac, R.G., Kline, T.J.B., Nazari, J.A. (2011). Intellectual capital Journal of Business Ethics, 98 (4), pp. 627-640 Organizational
and uncertainty of knowledge: control by design of the management system
Hervas-Oliver, J.-L., Rojas, R., Martins, B.-M., Cervelló-Royo, R. (2011). The Journal of Intellectual Capital, 12 (1), pp. 111-131 National
overlapping of national IC and innovation systems
Hormiga, E., Batista-Canino, R.M., Sanchez-Medina, A. (2011). The impact of Journal of Small Business Management, 49 (4), Organizational
relational capital on the success of new business start-ups pp. 617-638
Hormiga, E., Batista-Canino, R.M., Sánchez-Medina, A. (2011). The role of International Entrepreneurship and Management Organizational
intellectual capital in the success of new ventures Journal, 7 (1), pp. 71-92
Hsu, I., Sabherwal, R. (2011). From intellectual capital to firm performance: the IEEE Transactions on Engineering Management, Organizational
mediating role of knowledge management capabilities 58 (4), pp. 626-642
Huang, C.-L., Kung, F.-H. (2011). Environmental consciousness and intellectual Management Decision, 49 (9), pp. 1405-1425 Organizational
capital management: evidence from Taiwan’s manufacturing industry
Huang, H.C., Lai, M.C. Lin, T.H. (2011). Aligning intangible assets to innovation in Expert Systems with Applications, 38 (4), Organizational
biopharmaceutical industry pp. 3827-3834
Jiang, C.X., Yang, Q., Li, S., Wang, Y. (2011). The moderating effect of foreign direct Journal of International Management, 17 (4), Organizational
investment intensity on local firms' intangible resources investment and pp. 291-302
performance implications: a case from China
JP Kramer, J.P., Marinelli, E., Iammarino, S., Diez, J.R. (2011). Intangible assets as Technovation, 31 (9), pp. 447-458 Organizational
drivers of innovation: empirical evidence on multinational enterprises in German
and UK regional systems of innovation
Kaepylae, J., Laihonen, H., Loennqvist, A., Carlucci, D. (2011). Knowledge-intensity Knowledge Management Research & Practice, 9, Organizational
as an organisational characteristic pp. 315-326
Kamukama, N., Ahiauzu, A., Ntayi, J.M. (2011). Competitive advantage: mediator Journal of Intellectual Capital, 12 (1), pp. 152-164 Organizational
of intellectual capital and performance
Kozak, M. (2011). Strategic approach to intellectual capital development in regions International Journal of Learning and Intellectual Regional
Capital, 8 (1), pp. 76-93
(continued )
Lee, J.Y., Swink, M., Pandejpong, T. (2011). The roles of worker expertise, Production and Operations Management, 20 (4), Organizational
information sharing quality, and psychological safety in manufacturing process pp. 556-570
innovation: an intellectual capital perspective
Leitner, K.H. (2011). The effect of intellectual capital on product innovativeness in International Journal of Technology Management, Organizational
SMEs 53 (1), pp. 1-18
Liang, C.J., Huang, T.T., Lin, W.C. (2011). Does ownership structure affect firm Journal of Intellectual Capital, 12 (4), pp. 552-570 Organizational
value? Intellectual capital across industries perspective
Lilly, M.S. Reed, R.O. (2011). Estimates of intangible capital in financial statements Journal of Applied Business Research, 20 (1), Organizational
pp. 63-74
Lin, T.Y., Chuang, L.M., Chang, M.Y., Huang, J.-L. (2011). Application of FAHP in Investment Management and Financial Organizational
the measurement model of intellectual capital in service industry Innovations, 8 (3), pp. 148-160
Longo, M., Mura, M. (2011). The effect of intellectual capital on employees' Information & Management, 48 (7), pp. 278-287 Organizational
satisfaction and retention
López-Cabrales, A., Real, J.C., Valle, R. (2011). Relationships between human Personnel Review, 40 (3), pp. 344-363 Organizational
resource management practices and organizational learning capability: the
mediating role of human capital
López-Gamero, M.D., Zaragoza-Sáez, P., Claver-Cortés, E., Molina-Azorín, J.F. Business Strategy and the Environment, 20 (1), Organizational
(2011). Sustainable development and intangibles: building sustainable intellectual pp. 18-37
capital
Lu, W.-M., Hung, S.-W. (2011). Exploring the operating efficiency of technology Technovation, 31 (8), pp. 374-383 Organizational
development programs by an intellectual capital perspective – a case study of
Taiwan
Maditinos, D., Chatzoudes, D.,Tsairidis, C., Theriou, G. (2011). The impact of Journal of Intellectual Capital, 12 (1), pp. 132-151 Organizational
intellectual capital on firms’ market value and financial performance
Martin-Oliver, A., Salas-Fumas, V. (2011). IT investment and intangibles: evidence Review of Income and Wealth, 57 (3), pp. 513-535 Organizational
from banks
Meyer, J.P. (2011). Effects of exploration on the relationship between intellectual International Journal of Innovation Management, Organizational
capital and the retained technical value of innovation 15 (2), pp. 249-277
Morris, S.S., Snell, S.A. 2011. Intellectual capital configurations and organizational Journal of International Business Studies, 42 (6), Organizational
capability: an empirical examination of human resource subunits in the pp. 805-827
multinational enterprise
Murthy, V., Mouritsen, J. (2011). The performance of intellectual capital: mobilising Accounting, Auditing and Accountability Journal, Organizational
relationships between intellectual and financial capital in a bank 24 (5), pp. 622-646
(continued )
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2562
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Navarro, J.L.A., Ruiz, V.R.L., Peña, D.N. (2011). Estimation of intellectual capital in Zbornik Radova Ekonomskog Fakultet au Rijeci, National
the European Union using a knowledge model 29 (1), pp. 109-132
Nazari, J.A., Herremans, I.M., Isaac, R.G., Manassian, A., Kline, T.J.B. (2011). Journal of Intellectual Capital, 12 (2), pp. 224-248 Organizational
Organizational culture, climate and IC: an interaction analysis
Paletta, A. (2011). Managing student learning schools as multipliers of intangible Educational Management Administration and Organizational
resources Leadership, 39 (6), pp. 733-750
Paré, J.L., Rédis, J., Hikkerova, L. (2011). The influence of organizational capital on International Journal of Business, 16 (4), pp. 315-339 Organizational
the conception of the enterprise project
Peng, T.J.A. (2011). Resource fit in inter-firm partnership: intellectual capital Journal of Intellectual Capital, 12 (1), pp. 20-42 Organizational
perspective
Peng, T.-J.A., Yang, J.C.-H., Pike, S., Roos, G. (2011). Intellectual capitals, business International Journal of Learning and Intellectual Organizational
models and performance measurements in forming strategic network Capital, 8 (3), pp. 328-347
Phusavat, K., Comepa, N., Sitko-Lutek, A., Ooi, K.-B. (2011). Interrelationships Industrial Management & Data Systems, 111 (6), Organizational
between intellectual capital and performance: empirical examination pp. 810-829
Piekkola, H. (2011). Intangible capital: the key to growth in Europe Inter Economics, 46 (4), pp. 222-228 National
Radaelli, G., Mura, M., Spiller, N., Lettieri, E. (2011). Intellectual capital and Knowledge Management Research & Practice, 9, Organizational
knowledge sharing: the mediating role of organisational knowledge-sharing climate pp. 342-352
Razafindrambinina, D., Anggreni, T. (2011). Intellectual capital and corporate Malaysian Journal of Economic Studies, 48 (1), Organizational
financial performance of selected listed companies in Indonesia pp. 61-77
Ruiz, V.R.L., Peña, D.N., Navarro, J.L.A., Badea, L., Grigorescu, A., Voinea, L. Romanian Journal of Economic Forecasting, 3, National
(2011). Measurement of national non-visible wealth through intellectual capital pp. 200-212
Samuli Aho, S., Ståhle, S., Ståhle, P. (2011). A critical assessment of Stewart’s CIV Measuring Business Excellence, 15 (4), pp. 27-35 Organizational
method
Sarker, S., Sarker, S., Kirkeby, S., Chakraborty, S. (2011). Path to stardom in Decision Sciences, 42 (2), pp. 339-370 Organizational
globally distributed hybrid teams: an examination of a knowledge-centered
perspective using social network analysis
Seleim, A.A.S., Khalil, O.E.M. (2011). Understanding the knowledge management- Journal of Intellectual Capital, 12 (4), pp. 586-614 Organizational
intellectual capital relationship: a two-way analysis
Shih, K.H., Lin, C.W., Lin, B. (2011). Assessing the quality gap of intellectual capital Total Quality Management and Business Organizational
in banks Excellence, 22 (3), pp. 289-303
Simsek, Z., Heavey, C. (2011). The mediating role of knowledge-based capital for Strategic Entrepreneurship Journal, 5, pp. 81-100 Organizational
corporate entrepreneurship effects on performance: a study of small- to medium-
sized firms
(continued )
St-Pierre, J., Audet, J. (2011). Intangible assets and performance: analysis on Journal of Intellectual Capital, 12 (2), pp. 202-223 Organizational
manufacturing SMEs
Su, H.Y., Fang, S.C., Young, C.S. (2011). Relationship transparency for partnership Journal of Business & Industrial Marketing, 24 (2), Organizational
enhancement: an intellectual capital perspective pp. 125-128
T Kim, T., Yoo, J.J.E., Lee. G. (2011). The HOINCAP scale: measuring intellectual Service Industries Journal, 31 (13), pp. 2243-2272 Organizational
capital in the hotel industry
Taleghani, M., Shirsavar, H.A., Gashti, G.B. (2011). Determine of the relationship Australian Journal of Basic and Applied Sciences, Organizational
between dimensions of intellectual capital and productivity of education 5 (8), pp. 1456-1460
organization of Guilan Province
Veltri, S., Bronzetti, G., Sicoli, G. (2011). Reporting intellectual capital in healthcare Journal of Health Care Finance, 38 (2), pp. 80-97 Organizational
organizations: specifics, lessons learned, and future research perspectives
Vuolle, M. (2011). Intangible benefits of mobile business services International Journal of Learning and Intellectual Organizational
Capital, 8 (1), pp. 50-62
Wang, M. (2011). Measuring intellectual capital and its effect on financial Frontiers of Business Research in China, 5 (2), Organizational
performance: evidence from the capital market in Taiwan pp. 243-265
Y Ramírez Córcoles, Y., Santos Peñalver, J.F., Tejada Ponce, A. (2011). Intellectual Journal of Intellectual Capital, 12 (3), pp. 356-376 Organizational
capital in Spanish public universities: stakeholders’ information needs
Yitmen, I. (2011). Intellectual capital: a competitive asset for driving innovation in Engineering Management Journal, 23 (2), pp. 3-19 Organizational
engineering design firms
Zanjirdar, M., Kabiribalajadeh, A. (2011). Examining relationship between Indian Journal of Science and Technology, 4 (10), Organizational
ownership structure and performance of intellectual capital in the stock market of pp. 1369-1377
Iran
Zaragoza-Saez, P., Claver-Cortes, E. (2011). Relational capital inside multinationals Knowledge Management Research & Practice, 9, Organizational
pp. 293-304
A Carmona-Lavado, A., Cuevas-Rodríguez, G., Cabello-Medina, C. (2010). Social Industrial Marketing Management, 39 (4), Organizational
and organizational capital: building the context for innovation pp. 681-690
Alpkan, L., Bulut, C., Gunday, G., Ulusoy, G., Kilic, K. (2010). Organizational Management Decision, 48 (5), pp. 732-755 Organizational
support for intrapreneurship and its interaction with human capital to enhance
innovative performance
Alves, S., Martins, J. (2010). The impact of intangible assets on financial and International Research Journal of Finance and Organizational
governance policies: UK evidence Economics, 36, 147-169
Asonitis, S., Kostagiolas, P.A. (2010). An analytic hierarchy approach for Library Management, 31 (3), pp. 145-161 Organizational
intellectual capital: evidence for the Greek central public libraries
(continued )
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Bueno, E., Aragon, J.A., Paz Salmador, M., Garcia, V.J. (2010). Tangible slack International Journal of Technology Management, Organizational
versus intangible resources: the influence of technology slack and tacit knowledge 49 (4), pp. 314-337
on the capability of organisational learning to generate innovation and
performance
Calisir, F., Gumussoy, C.A., Bayraktaroglu, A.E., Deniz, E. (2010). Intellectual Journal of Intellectual Capital, 11 (4), pp. 538-554 Organizational
capital in the quoted Turkish ITC sector
Cegarra-Navarro, J.G., Sánchez-Polo, M.T. (2010). Linking national contexts with The Spanish Journal of Psychology, 13 (1), Organizational
intellectual capital: a comparison between Spain and Morocco pp. 329-342
Chareonsuk, C., Chansa-ngavej, C. (2010). Intangible asset management Industrial Management & Data Systems, 110 (7), Organizational
framework: an empirical evidence pp. 1094-1112
Cheng, M.Y., Lin, J.Y., Hsiao, T.Y., Lin, T.D. (2010). Invested resource, competitive Journal of Intellectual Capital, 11 (4), pp. 433-450 Organizational
intellectual capital, and corporate performance
Czakon, W. (2010). Social capital at work: the case of franchise network formation International Journal of Innovation and Learning, Organizational
7 (2), pp. 134-148
Díez, J.M., Ochoa, M.L., Prieto, M,B., Santidrián, A. (2010). Intellectual capital and Journal of Intellectual Capital, 11 (3), pp. 348-367 Organizational
value creation in Spanish firms
Durst, S., Gueldenberg, S. (2010). What makes SMEs attractive to external VINE, 40 (2), pp. 108-135 Organizational
successors?
FKaya, F.B., Sahin, G.G., Gurson, P. (2010). Intellectual capital in organizations Problems and Perspectives in Management, 8 (1), Organizational
pp. 153-160
Griffith, D.A., Yalcinkaya, G., Calantone, R.J. (2010). Do marketing capabilities Journal of World Business, 45 (3), pp. 217-227 Organizational
consistently mediate effects of firm intangible capital on performance across
institutional environments?
Hagemeister, M., Rodríguez-Castellanos, A. (2010). Organisational capacity to Knowledge Management Research & Practice, 8, Organizational
absorb external RD: industrial differences in assessing intellectual capital drivers pp. 102-111
Hagemeister, M., Rodrıíguez-Castellanos, A. (2010). Organisational capacity to Knowledge Management Research & Practice, 8, Organizational
absorb external R&D: industrial differences in assessing intellectual capital drivers 102-111
Hung, C.-L., Chou, J.C.L., Roan, H.-W. (2010). Evaluating a national science and Evaluation and Program Planning, 33 (4), Organizational
technology program using the human capital and relational asset perspectives pp. 487-497
Isaac, R.G., Herremans, I.M., Kline, T.J. (2010). Intellectual capital management Journal of Business Ethics, 93 (3), pp. 373-391 Organizational
enablers: a structural equation modeling analysis
Kamukama, N., Ahiauzu, A., Ntayi, J.M. (2010). Intellectual capital and Journal of Intellectual Capital, 11 I (4), pp. 554-574 Organizational
performance: testing interaction effects
(continued )
Kianto, A., Hurmelinna-Laukkanen, P., Ritala, P. (2010). Intellectual capital in Journal of Intellectual Capital, 11 (3), pp. 305-325 Organizational
service- and product-oriented companies
Kianto, A., Waajakoski, J. (2010). Linking social capital to organizational growth Knowledge Management Research & Practice, 8, Organizational
pp. 4-14
Kong, E., Benevene, P., Cortini, M. (2010). Interaction between structural capital Journal of Intellectual Capital, 11 (2), pp. 123-139 Organizational
and human capital in Italian NPOs: leadership, organizational culture and human
resource management
Kong, E., Mesa, W. (2010). The composition of intellectual capital in non-profit Journal of Intellectual Capital, 11 (2), pp. 208-226 Organizational
orchestras
Kong, E., Ramia, G. (2010). A qualitative analysis of intellectual capital in social Journal of Management & Organization, 16 (5), Organizational
service non-profit organisations: a theory-practice divide pp. 656-676
Laihonen, H., Lönnqvist, A. (2010). Knowledge-based value creation: grasping the International Journal of Knowledge-Based Organizational
intangibility of service operations in Finland Development, 1 (4), pp. 331-345
Laing, G., Dunn, J., Hughes-Lucas, S. (2010). Applying the VAIC™ model to Journal of Intellectual Capital, 11 (3), pp. 269-283 Organizational
Australian hotels
Lee, S.H. (2010). Using fuzzy AHP to develop intellectual capital evaluation model Expert Systems with Applications, 37 (7), Organizational
for assessing their performance contribution in a university pp. 4941-4947
Léger, P.-M. (2010). Interorganizational IT investments and the value upstream Journal of Intellectual Capital, 11 (3), pp. 406-428 Organizational
relational capital
Leitão, J., Franco, M. (2010). On the evaluation of the performance of SMEs from a International Journal of Entrepreneurship and Organizational
human and organisational capital perspective Small Business, 10 (1), pp. 108-130
Liao, P.J., Huang, C.H., Hsu, K.H. (2010). Indicators and standards for measuring International Journal of Services and Standards, Organizational
intellectual capital of companies in the emerging industry: exemplified by 6 (3-4), pp. 221-235
biopharmaceutical companies
Lock Lee, L., Guthrie, J. (2010). Visualising and measuring intellectual capital in Journal of Intellectual Capital, 11 (1), pp. 4-22 Organizational
capital markets: a research method
Lopes, I.T. (2010). Towards a complementary intangibles reporting approach Measuring Business Excellence, 14 (4), pp. 24-34 Organizational
Lu, W.M.,Wang, W.K., Tung, W.T., Lin, F. (2010). Capability and efficiency of Expert Systems with Applications, 37 (1), Organizational
intellectual capital: the case of fabless companies in Taiwan pp. 546-555
Maditinos, D., Šević, Z., Tsairidis, C. (2010). Intellectual capital and business European Research Studies Journal, XIII (3), Organizational
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Namvar, M., Fathian, M., Akhavan, P., Gholamian, M.R. (2010). Exploring the Management Decision, 48 (5), pp. 676-697 Organizational
impacts of intellectual property on intellectual capital and company performance:
the case of Iranian computer and electronic organizations
Ortiz-Fournier, L.V., Márquez, E., Flores, F.R., Rivera-Vázquez, J.C., Colon, P.A. Knowledge Management Research & Practice, 8, Regional
(2010). Integrating educational institutions to produce intellectual capital for pp. 203-215
sustainability in Caguas, Puerto Rico
Ramos-Rodríguez, A.R., Medina-Garrido, J,A., Lorenzo-Gómez, J.-D., Ruiz-Navarro, International Small Business Journal, 28 (6), Organizational
J. (2010). What you know or who you know? The role of intellectual and social pp. 566-582
capital in opportunity recognition
Ran, Q., Li, W., Luo, Y. (2010). Intellectual capital and corporate performance: an International Journal of Networking and Virtual Organizational
empirical analysis from Chinese listed companies Organisations, 7 (4), pp. 335-342
Halim, S.S. (2010). Statistical analysis on the intellectual capital statement Journal of Intellectual Capital, 11 (1), pp. 61-73 Organizational
Salamudin, N., Bakar, R., Ibrahim, M.K., Hassan, F.H. (2010). Intangible assets Journal of Intellectual Capital, 11 (3), pp. 391-405 Organizational
valuation in the Malaysian capital market
Secundo, G., Margherita, A., Elia, G., Passiante, G. (2010). Intangible assets in Journal of Intellectual Capital, 11 (2), pp. 140-157 Organizational
higher education and research: mission, performance or both?
Shang, S.S.C., Lin, S.F. (2010). A model of intellectual capital management Knowledge Management Research & Practice, 8, Organizational
capability in the dynamic business environment pp. 15-23
Sharabati, A.-A.A., Jawad., S.N., Bontis, N. (2010). Intellectual capital and business Management Decision, 48 (1), pp. 105-131 Organizational
performance in the pharmaceutical sector of Jordan
Shih, K.H., Chang, C.J., Lin, B. (2010). Assessing knowledge creation and Journal of Intellectual Capital, 11 (1), pp. 74-89 Organizational
intellectual capital in banking industry
Sillanpää, V., Lönnqvist, A., Koskela, N., Koivula, U.-M., Koivuaho, M., Journal of Intellectual Capital, 11 (2), pp. 107-122 Organizational
Laihonen, H. (2010). The role of intellectual capital in non-profit elderly care
organizations
Solitander, M., Solitander, N. (2010). The sharing, protection and thievery of Management Decision, 48 (1), pp. 37-7 Organizational
intellectual assets: the case of the Formula 1 industry
Solitander, M., Tidström, A. (2010). Competitive flows of intellectual capital in Journal of Intellectual Capital, 11 (1), pp. 23-38 Organizational
value creating networks
Steenkamp, N., Kashyap, V. (2010). Importance and contribution of intangible Journal of Intellectual Capital, 11 (3), pp. 368-390 Organizational
assets: SME managers’ perceptions
Steinfield, C., Scupola, A., Lopez-Nicolas, C. (2010). Social capital, ICT use and Technological Forecasting and Social Change, 77 Regional
company performance: findings from the Medicon Valley Biotech Cluster (7), pp. 1156-1166
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Surroca, J., Tribó, J.A., Waddock, S. (2010). Corporate responsibility and financial Strategic Management Journal, 31 (5), pp. 463-490, Organizational
performance: the role of intangible resources
Yaghoubi, N.M., Salarzehi, H., Moloudi, J., Yaghoubi, E. (2010). Review of Asian Social Science, 6 (10), pp. 120-126 Organizational
relationship between intellectual capital and organizational justice
YC Huang, Y.C., Wu, Y.C.J. (2010). Intellectual capital and knowledge productivity: Management Decision, 48 (4), pp. 580-599 Organizational
the Taiwan biotech industry
Zéghal, D., Maaloul, A. (2010). Analysing value added as an indicator of Journal of Intellectual Capital, 11 (1), pp. 39-60 Organizational
intellectual capital and its consequences on company performance
Adam, M.S., Urquhart, C. (2009). No man is an island: Social and human capital in Information and Organization, 19 (1), pp. 1-21 Organizational
IT capacity building in the Maldives
Axtle-Ortiz, M.A. (2009). Analysis and valuation of intellectual capital according to Journal of Intellectual Capital, 10 (3), pp. 451-482 Organizational
its context
Bontis, N., Serenko, A. (2009). A causal model of human capital antecedents and Journal of Intellectual Capital, 10 (1), pp. 53-69 Organizational
consequents in the financial services industry
Bontis, N., Serenko, A. (2009). Longitudinal knowledge strategising in a long-term International Journal of Technology Management, Organizational
healthcare organisation 47 (1/2/3), pp. 276-297
Cabrilo, S., Uzelac, Z., Cosic, I. (2009). Researching indicators of organizational Journal of Intellectual Capital, 10 (4), pp. 573-587 Organizational
intellectual capital in Serbia
Cabrita, M.R. (2009). Intellectual capital: a phenomenon of interrelationships International Journal of Business and Systems Organizational
Research, 3 (2), pp. 229-252
Cater, T., Cater, B. (2009). (In)tangible resources as antecedents of a company’s Journal For East European Management Studies, Organizational
competitive advantage and performance 14 (2), pp. 186-209
Chan, K.H. (2009). Impact of intellectual capital on organisational performance: an Learning Organization, 16 (1), pp. 22-39 Organizational
empirical study of companies in the Hang Seng Index (Part 2)
Chan, K.H. (2009). Impact of intellectual capital on organisational performance: an Learning Organization, 16 (1), pp. 22-39 Organizational
empirical study of companies in the Hang Seng Index (Part 1)
Chen, C.J., Shih, H.A., Yang, S.Y. (2009). The role of intellectual capital in knowledge IEEE Transactions on Engineering Management, Organizational
transfer 56 (3), pp. 402-411
Chen, H.-H. (2009). Measuring intellectual capital using fuzzy analytic hierarchy International Journal of Innovation and Learning, Organizational
process 6 (1), pp. 51-61
Cleary, P. (2009). Exploring the relationship between management accounting and Journal of Intellectual Capital, 10 (1), pp. 37-52 Organizational
structural capital in a knowledge-intensive sector
Corrado, C., Hulten, C., Sichel, D. (2009). Intangible capital and US economic growth Review of Income and Wealth, 55 (3), pp. 661-685 National
(continued )
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Davis, P.R., Walker, D.H.T. (2009). Building capability in construction projects: a Engineering, Construction and Architectural Organizational
relationship-based approach Management, 16 (5), pp. 475-489
De, S. (2009). Intangible determinants of market value in the new economy: a Singapore Economic Review, 54 (3), pp. 379-398 Organizational
dynamic panel data analysis of the Indian software industry
Deng, W.-J., Zhang, Q.-P. (2009). The microcosmic evaluation model of enterprises’ International Journal of Learning and Intellectual Organizational
IC based on the DuPont system Capital, 6 (1/2), pp. 136-155
Deol, H.S. (2009). Strategic environment and intellectual capital of Indian banks Journal of Intellectual Capital, 10 (1), pp. 109-120 Organizational
Dumay, J.C. (2009). Intellectual capital measurement: a critical approach Journal of Intellectual Capital, 10 (2), pp. 190-210 Organizational
F-Jardón, C.M., Martos, M.S. (2009). Intellectual capital and performance in wood Journal of Intellectual Capital, 10 (4), pp. 600-616 Organizational
industries of Argentina
Fukao, K., Miyagawa, T., Mukai, K., Shinoda, Y., Tonogi, K. (2009). Intangible Review of Income and Wealth, 55 (3), pp. 717-736 National
investment in Japan: measurement and contribution to economic growth
Gavious, I., Russ, M. (2009). The valuation implications of human capital in Advances in Accounting, 25 (2), pp. 165-173 Organizational
transactions on and outside the exchange
Ghosh, S., Mondal, A. (2009). Indian software and pharmaceutical sector IC and Journal of Intellectual Capital, 10 (3), pp. 369-388 Organizational
financial performance
GTR Lin, G.T.R., Tang, J.Y.H. (2009). Appraising intangible assets from the Journal of Business Ethics, 88 (4), pp. 679-689 Organizational
viewpoint of value drivers
Hsu, Y.H., Fang, W. (2009). Intellectual capital and new product development Technological Forecasting and Social Change, 76 Organizational
performance: the mediating role of organizational learning capability (5), pp. 664-677
Joia, L.A., Malheiros, R. (2009). Strategic alliances and the intellectual capital of firms Journal of Intellectual Capital, 10 (4), pp. 539-558 Organizational
Kale, S. (2009). Fuzzy intellectual capital index for construction firms Journal of Construction Engineering and Organizational
Management, 135 (6), pp. 508-517
Karagiannis, D., Nemetz, M., Bayer, F. (2009). A method for comprehensive Journal of Intellectual Capital, 10 (1), pp. 93-108 Organizational
intellectual capital management and reporting – the case of BOC IS
Kim, D., Kumar, V., Kumar, U. (2009). A framework of intellectual capital Knowledge and Process Management, 16 (4), Organizational
management based on ISO 9001 quality management system: the case study of pp. 162-173
ISO 9001 certified public R&D institute
Kim, D.Y., Kumar, V. (2009). A framework for prioritization of intellectual capital Journal of Intellectual Capital, 10 (2), pp. 277-293 Organizational
indicators in R&D
Kim, D.-Y., Kumar, V., Kumar, U., Hwang, Y.-H. (2009). A linkage model for the International Journal of Learning and Intellectual Organizational
integrated application of intellectual capital management and the EFQM business Capital, 6 (4), pp. 303-323
excellence model: the case of an ISO 9001 certified public R&D organisation
(continued )
Kontić, L., Čabrilo, S. (2009). A strategic model for measuring intellectual capital in Economic Annals, LIV (183), pp. 89-117 Organizational
Serbian industrial enterprises
Lee, T.R., Svensson, G., Chen, S.Y. (2009). Identifying and prioritizing critical European Business Review, 21 (5), pp. 438-452 Organizational
intellectual capital for e-learning companies
Lev, B., Radhakrishnan, S., Zhang, W. (2009). Organization capital ABACUS – A Journal Of Accounting Finance And Organizational
Business Studies, 45 (3), pp. 275-298
Liu, D.Y., Tseng, K.A., Yen, S.W. (2009). The incremental impact of intellectual Journal of Intellectual Capital, 10 (2), pp. 260-276 Organizational
capital on value creation
Longo, M., Mariani, M.M., Mura, M. (2009). The effect of intellectual capital Knowledge Management Research & Practice, 7, Organizational
attributes on organizational performance: the case of the Bologna Opera House pp. 365-376
M Giuliani, M. (2009). Intellectual capital under the temporal lens Journal of Intellectual Capital, 10 (2), pp. 246-259 Organizational
Makki, M.A.M., Lodhi, S.A. (2009). Impact of intellectual capital on return on Australian Journal of Basic and Applied Sciences, Organizational
investment in Pakistani corporate sector 3 (3), pp. 2995-3007
Marrano, M.G., Haskel, J., Wallis, G. (2009). What happened to the knowledge Review of Income and Wealth, 55 (3), pp. 686-716 National
economy? ICT, intangible investment, and Britain’s productivity record revisited
Massa, S., Testa, S. (2009). How do Miles and Snow’s strategic types differ in their Knowledge Management Research & Practice, 7, Organizational
knowledge assets: evidence from Italian SMEs pp. 377-386
Moeller, K. (2009). Intangible and financial performance: causes and effects Journal of Intellectual Capital, 10 (2), pp. 224-245 Organizational
Mohd-Saleh, N., Rahman, C.A., Hassan, M.S. (2009). Ownership structure and Asian Academy of Management Journal of Organizational
intellectual capital performance in Malaysia Accounting and Finance, 5 (1), pp. 1-29
Nazari, J.A., Herremans, I.M., Isaac, R.G., Manassian, A., Kline, T.J. (2009). Journal of Intellectual Capital, 10 (1), pp. 135-148 Organizational
Organizational characteristics fostering intellectual capital in Canada and the
Middle East
Ng, A.W., Bryce, M. (2009). Developing knowledge capital in an integrated International Journal of Learning and Intellectual Organizational
enterprise risk management system: framework and structured gap analysis for Capital, 6 (1/2), pp. 170-184
public sector organisations
O’Donnell, L., Kramar, R., Dyball, M.C. (2009). Human capital reporting: should it Asia-Pacific Journal of Human Resources, 47 (3), Organizational
be industry specific? pp. 358-373
Ruta, C.D. (2009). HR portal alignment for the creation and development of International Journal of Human Resource Organizational
intellectual capital Management, 20 (3), pp. 562-577
Safieddine, A., Jamali, D., Noureddine, S. (2009). Corporate governance and Corporate Governance: The International Journal Organizational
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Tai, W.S., Chen, C.T. (2009). A new evaluation model for intellectual capital based Expert Systems with Applications, 36 (2), Organizational
on computing with linguistic variable pp. 3483-3488
Ting, I.W.K., Lean, H.H. (2009). Intellectual capital performance of financial Journal of Intellectual Capital, 10 (4), pp. 588-599 Organizational
institutions in Malaysia
Tovstiga, G., Tulugurova, E. (2009). Intellectual capital practices: a four-region Journal of Intellectual Capital, 10 (1), pp. 70-80 Regional
comparative study
Welch, D., Steen, A., Tahvanainen, M. (2009). All pain, little gain? Reframing the International Journal of Human Resource Organizational
value of international assignments Management, 20 (6), pp. 1327-1343
Yang, C.C., Lin, C.Y.Y. (2009). Does intellectual capital mediate the relationship International Journal of Human Resource Organizational
between HRM and organizational performance? Perspective of a healthcare Management, 20 (9), pp. 1965-1984 instituiçõessaude
industry in Taiwan
Young, C.S., Su, H.Y., Fang, S.C., Fang, S.-R. (2009). Cross-country comparison of Service Industries Journal, 29 (11), pp. 1565-1579 Organizational
intellectual capital performance of commercial banks in Asian economies
Zangoueinezhad, A., Moshabaki, A. (2009). The role of structural capital on Industrial Management & Data Systems, 109 (2), Organizational
competitive intelligence pp. 262-280
Zigan, K., Macfarlane, F., Desombre, T. (2009). The identification of important International Journal of Public Administration, 32 Organizational
intangible resources in hospitals (13), pp. 1162-1181
Butler, B., Purchase, S. (2008). Use of social capital among Russian managers of a Industrial Marketing Management, 37 (5), Organizational
new generation pp. 531-538
Cabello, C., Kekäle, T. (2008). Managing intellectual capital in small ITC companies Business Strategy Series, 9 (4), pp. 163-167 Organizational
Cabrita, M.R., Bontis, N. (2008). Intellectual capital and business performance in International Journal of Technology Management, Organizational
the Portuguese banking industry 43 (1-3), pp. 212-237
Campisi, D., Costa, R. (2008). A DEA-based method to enhance intellectual capital Knowledge and Process Management, 15 (3), Organizational
management pp. 170-183
Chang, S., Lee, H., Kelley, D. (2008). High-tech based ventures’ survival after International Journal of Business Performance Organizational
environmental jolts in Korea: the role of tangible versus intangible resource Management, 10 (1), pp. 39-56
buffers
Chen, D.R., Kuo, T.H. (2008). The determinants of professional incompetence: an International Journal of Learning and Intellectual Organizational
analysis of medical errors from the intellectual capital perspective Capital, 5 (3/4), pp. 296-310
Chen, Y.S. (2008). The positive effect of green intellectual capital on competitive Journal of Business Ethics, 77 (3), pp. 271-286 Organizational
advantages of firms
(continued )
Cheng, M.Y., Lin, J.Y., Hsiao, T.Y., Lin, T.W. (2008). Censoring model for evaluating Journal of Intellectual Capital, 9 (4), pp. 639-654 Organizational
intellectual capital value drivers
Chiucchi, M.S. (2008). Exploring the benefits of measuring intellectual capital: the Human Systems Management, 27 (3), pp. 217-230 Organizational
Aimag case study
Chu, P.-Y., Hsiung, H.-H., Huang, C.-H., Yang, C.-Y. (2008). Determinants of the International Journal of Technology Management, Organizational
valuation of intangible assets – a contrast between Taiwanese and American IC 41 (3-4), pp. 336-358
design houses
Curado, C. (2008). Perceptions of knowledge management and intellectual capital Journal of Knowledge Management, 12 (3), Organizational
in the banking industry pp. 141-155
Doctor, G. (2008). Capturing intellectual capital with an institutional repository at a Library Hi Tech, 26 (1), pp. 110-125 Organizational
business school in India
Doctor, G., Ramachandran, S. (2008). Considerations for implementing an International Journal of Information Organizational
institutional repository at a business school in India Management, 28 (5), pp. 346-354
Durst, S. (2008). The relevance of intangible assets in German SMEs Journal of Intellectual Capital, 9 (3), pp. 410-432 Organizational
El-Bannany, M. (2008). A study of determinants of intellectual capital performance Journal of Intellectual Capital, 9 (3), pp. 487-498 Organizational
in banks: the UK case
García-Muiña, F.E., Pelechano-Barahona, E. (2008). The complexity of Journal of Intellectual Capital, 9 (1), pp. 86-104 Organizational
technological capital and legal protection mechanisms
Gavin, A.M. (2008). EVVICA™, a valuation model for intellectual asset-rich Measuring Business Excellence, 12 (2), pp. 79-96 Organizational
businesses
Han, T.-S., Lin, C.Y.-Y., Chen, M.Y.-C. (2008). Developing human capital indicators: International Journal of Learning and Intellectual Organizational
a three-way approach Capital, 5 (3/4), pp. 387-403
Joia, L.A. (2008). The impact of government-to-government endeavors on the Government Information Quarterly, 25 (2), Organizational
intellectual capital of public organizations pp. 256-277
Kamath, G.B. (2008). Intellectual capital and corporate performance in Indian Journal of Intellectual Capital, 9 (4), pp. 684-704 Organizational
Liang, C.-J., Lin, Y.-L. (2008). Which IC is more important? A life-cycle perspective Journal of Intellectual Capital, 9 (1), pp. 62-76 Organizational
Lin, C.Y.-Y., Edvinsson, L. (2008). National intellectual capital: comparison of the Journal of Intellectual Capital, 9 I (4), pp. 525-545 National
Nordic countries
Lin, C.Y.Y., Lin, T.Y. (2008). National intellectual capital: exploring Taiwan’s International Journal of Learning and Intellectual National
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Longo, M., Mura, M. (2008). Stakeholder management and human resources: Corporate Governance: The International Journal Organizational
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Martín de Castro, G., López Sáez, P. (2008). Intellectual capital in high-tech firms: Journal of Intellectual Capital, 9 (1), pp. 25-36 Organizational
the case of Spain
Mathwick, C., Wiertz, C., De Ruyter, K. 2008. Social capital production in a virtual Journal of Consumer Research, 34 (6), pp. 832-849. Organizational
P3 community
Nelson, K., McCann, J.E. (2008). Developing intellectual capital and innovativeness International Journal of Learning and Intellectual Organizational
through knowledge management Capital, 5 (2), pp. 106-122
Peltoniemi, M. (2008). Intra-industry variety as an outcome of intellectual capital Journal of Intellectual Capital, 9 (3), pp. 395-409 Organizational
Ramirez, P.G., Hachiya, T. (2008). Assessing the value of intangible assets: International Journal of Applied Management Organizational
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Royal, C., O’Donnell, L. (2008). Emerging human capital analytics for investment Journal of Intellectual Capital, 9 (3), pp. 367-379 Organizational
processes
Ruta, C.D., Macchitella, U. (2008). Fostering intellectual capital through International Journal of Learning and Intellectual Organizational
communication technologies: an analysis of knowledge-sharing determinants Capital, 5 (2), pp. 123-152
Schiuma, G., Lerro, A., Sanitate, D. (2008). The intellectual capital dimensions of International Journal of Innovation Management, Organizational
Ducati’s turnaround: exploring knowledge assets grounding a change 12 (2), pp. 161-193
management program
Schiuma, G., Lerro, A., Carlucci, D. (2008). The knoware tree and the regional Journal of Intellectual Capital, 9 (2), pp. 283-300 Regional
intellectual capital index an assessment within Italy
Sriram, R.S. (2008). Relevance of intangible assets to evaluate financial health Journal of Intellectual Capital, 9 (3), pp. 351-366 Organizational
Ståhle, P., Bounfour, A. (2008). Understanding dynamics of intellectual capital of Journal of Intellectual Capital, 9 (2), pp. 164-177 National
nations
Styhre, A. (2008). The role of social capital in knowledge sharing: the case of a Construction Management and Economics, 26 (9), Organizational
specialist rock construction company pp. 941-951
Walsh, K., Enz, C.A., Canina, L. (2008). The impact of strategic orientation on Journal of Service Research, 10 (4), pp. 300-317 Organizational
intellectual capital investments in customer service firms
Wang, J.C. (2008). Investigating market value and intellectual capital for S&P 500 Journal of Intellectual Capital, 9 (4), pp. 546-563 Organizational
Westeren, K.I. (2008). How to define and measure knowledge for the analysis of Journal of Regional Analysis and Policy, 38 (2), Organizational
competitiveness pp. 138-144
Wu, S.H., Tsan, W.N., Chang, C.C. (2008). A cross-industry comparison of International Journal of Learning and Intellectual Organizational
intellectual capital in Taiwan Capital, 5 (3/4), pp. 374-386
Wu, W.Y., Chang, M.L., Chen, C.W. (2008). Promoting innovation through the R and D Management, 38 (3), pp. 265-277 Organizational
accumulation of intellectual capital, social capital, and entrepreneurial orientation
(continued )
Young, C.-S. (2008). Does the board reward the top manager’s social capital? International Journal of Learning and Intellectual Organizational
Evidence from Taiwan Capital, 5 (3/4), pp. 279-295
Young, C.-S., Tsai, L.-C. (2008). The sensitivity of compensation to social capital: Journal of Business Research, 61 (4), pp. 363-374 Organizational
family CEOs vs nonfamily CEOs in the family business groups
Yu, T., Lin, B., Oppenheimer, H.R., Chen, X. (2008). Intangible assets and firm asset Risk Management and Insurance Review, 11(1), Organizational
risk taking: an analysis of property and liability insurance firms pp. 157-178
Zerenler, M., Gozlu, S. (2008). Impact of intellectual capital on exportation Journal of Transnational Management, 13 (4), Organizational
performance: research on the Turkish automotive supplier industry pp. 318-341
Zerenler, M., Hasiloglu, S.B., Sezgin, M. (2008). Intellectual capital and innovation Journal of Technology Management and Organizational
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Zhao, S. (2008). Application of human capital theory in China in the context of the International Journal of Human Resource National
knowledge economy Management, 19 (5), pp. 802-817
Zigan, K., Macfarlane, F., Desombre, T. (2008). Intangible resources as International Journal of Productivity and Organizational
performance drivers in European hospitals Performance Management, 57 (1), pp. 57-71
Andreou, A.N., Bontis, N. (2007). A model for resource allocation using operational Learning Organization, 14 (4), pp. 345-374 Organizational
knowledge assets
Andreou, A.N., Green, A., Stankosky, M. (2007). A framework of intangible Journal of Intellectual Capital, 8 (1), pp. 52-75 Organizational
valuation areas and antecedents
Cleary, P., Kennedy, T., O'Donnell, D., O’Regan, P., Bontis, N. (2007). Positioning International Journal of Accounting, Auditing and Organizational
management accounting on the intellectual capital agenda Performance Evaluation, 4 (4/5), pp. 336-359
Cohen, S., Kaimenakis, N. (2007). Intellectual capital and corporate performance in Learning Organization, 14 (3), pp. 241-262 Organizational
knowledge-intensive SMEs
Dalkir, K., Wiseman, E., Shulha, M., McIntyre, S. (2007). An intellectual capital Management Decision, 45 (9), pp. 1497-1509 Organizational
evaluation approach in a government organization
De, S., Dutta, D. (2007). Impact of intangible capital on productivity and growth: Economic Record, 83 (1), pp. S73-S86 Organizational
lessons from the indian information technology software industry
Gallardo Vazquez, D., Castilla Polo, F. (2007). Qualitative approach of intellectual International Journal of Accounting, Auditing and Regional
capital in a Spanish territory: special reference to the relation between degree of Performance Evaluation, 4 (4/5), pp. 400-421
development and interest on intangibles
Ghosh, D., Wu, A. (2007). Intellectual capital and capital markets: additional Journal of Intellectual Capital, 12 (1), pp. 132-151 Organizational
evidence
Gibb, J.L. (2007). Optimising intellectual capital development: a case study of International Journal of Entrepreneurship and Organizational
brokering in a science park Innovation Management, 7 (6), pp. 491-505
(continued )
research
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Hafeez, K., Malak, N., Zhang, Y.B. (2007). Outsourcing non-core assets and Computers and Operations Research, 34 (12), Organizational
competences of a firm using analytic hierarchy process pp. 3592-3608
Heiens, R.A., Leach, R.T., McGrath, L.C. (2007). The contribution of intangible Journal of Strategic Marketing, 15 (2-3), Organizational
assets and expenditures to shareholder value pp. 149-159
Hine, D.C., Helmersson, H., Mattsson, J. (2007). Individual and collective International Journal of Organizational Analysis, Organizational
knowledge: an analysis of intellectual capital in an Australian biotechnology 15 (4), pp. 358-378
venture using the text analytic tool Pertex
Hsieh, M.-H.,Tsai, K.-H. (2007). Technological capability, social capital and the Industrial Marketing Management, 36 (4), Organizational
launch strategy for innovative products pp. 493-502
Hsu, S.-H. (2007). Human capital, organizational learning, network resources and Total Quality Management & Business Excellence, Organizational
organizational innovativeness 18 (9), pp. 983-998
Huang, C.C., Luther, R., Tayles, M. (2007). An evidence-based taxonomy of Journal of Intellectual Capital, 8 (3), pp. 386-408 Organizational
Huang, C.F., Hsueh, S.L. (2007). A study on the relationship between intellectual Journal of Civil Engineering and Management, Organizational
capital and business performance in the engineering consulting industry: a path XIII (4), pp. 265-271
analysis
Huggins, R., Weir, M. (2007). Intellectual assets and public policy Journal of Intellectual Capital, 8 (4), pp. 708-720 Regional
Kamath, G.B. (2007). The intellectual capital performance of the Indian banking Journal of Intellectual Capital, 8 (1), pp. 96-123 Organizational
sector
Kohlbeck, M., Warfield, T.D. (2007). Unrecorded intangible assets: abnormal Accounting Horizons, 21 (1), pp. 23-41 Organizational
earnings and valuation
Kujansivu, P., Lönnqvist, A. (2007). Investigating the value and efficiency of Journal of Intellectual Capital, 8 (2), pp. 272-287 Organizational
Kujansivu, P., Lonnqvist, A. (2007). How do investments in intellectual capital International Journal of Learning and Intellectual Organizational
create profits? Capital, 4 (3), pp. 304-319
Liu, C.C. (2007). Developing measures of intellectual capital in commercial wireless International Journal of Mobile Communications, Organizational
television by the analytical hierarchy process 5 (4), pp. 474-486
Tayles, M.M., Pike, R.H., Sofian, S. (2007). Intellectual capital, management Accounting, Auditing and Accountability Journal, Organizational
accounting practices and corporate performance: perceptions of managers 20 (4), pp. 522-548
Menor, L.J., Kristal, M.M., Rosenzweig, E.D. (2007). Examining the influence of Manufacturing & Service Operations Organizational
operational intellectual capital on capabilities and performance Management, 9 (4), pp. 55-578
O’Connor, A., Roos, G., Vickers-Willis, T. (2007). Evaluating an Australian public European Journal of Innovation Management, 10 Organizational
policy organization’s innovation capacity (4), pp. 532-558
(continued )
Peng, T.J.A., Pike, S., Roos, G. (2007). Intellectual capital and performance Journal of Intellectual Capital, 8 (3), pp. 538-556 Organizational
indicators: Taiwanese healthcare sector
Pietrantonio, R. (2007). Assessment of the knowledge management systems in VINE, 37 (3), pp. 331-347 Organizational
public administrations of Southern Italy
Rudež, H.N., Mihalič, T. (2007). Intellectual capital in the hotel industry: a case International Journal of Hospitality Management, Organizational
study from Slovenia 26 (1), pp. 188-199
Sällebrant, T., Hansen, J., Bontis, N., Hofman-Bang, P. (2007). Managing risk with Management Decision, 45 (9), pp. 1470-1483 Organizational
intellectual capital statements
Sánchez Medina, A.J., Melián González, A., García Falcón, J.M. (2007). Introduction: Regional Studies, 41 (4), pp. 473-487 Regional
intangible assets and regional economic growth
Seleim, A., Ashour, A. (2007). Human capital and organizational performance: a Management Decision, 45 (4), pp. 789-801 Organizational
study of Egyptian software companies
Svendsen, G.L.H., Sørensen, J.F.L. (2007). There’s more to the picture than meets Journal of Rural Studies, 23 (4), pp. 453-471 Regional
the eye: measuring tangible and intangible capital in two marginal communities in
rural Denmark
Tan, H.P., Plowman, D., Hancock, P. (2007). Intellectual capital and financial Journal of Intellectual Capital, 8 (1), pp. 76-95 Organizational
returns of companies
Tovstiga, G., Tulugurova, E. (2007). Intellectual capital practices and performance Journal of Intellectual Capital, 8 (4), pp. 695-707 Organizational
in Russian enterprises
Vaisanen, J., Kujansivu, P., Lönnqvist, A. (2007). Effects of intellectual capital International Journal of Learning and Intellectual Organizational
investments on productivity and profitability Capital, 4 (4), pp. 377-391
Wu, S.H., Lin, L.Y., Hsu, M.Y. (2007). Intellectual capital, dynamic capabilities and International Journal of Technology Management, Organizational
innovative performance of organisations 39 (3-4), pp. 279-296
Wu, Y.C.J., Chou, Y.H. (2007). A new look at logistics business performance: The International Journal of Logistics Organizational
intellectual capital perspective Management, 18 (1), pp. 41-63
Yalama, A., Coskun, M. (2007). Intellectual capital performance of quoted banks on Journal of Intellectual Capital, 8 (2), pp. 256-271 Organizational
the Istanbul stock exchange market
Yolanda Ramírez, Y., Lorduy, C., Rojas, J.A. (2007). Intellectual capital Journal of Intellectual Capital, 8 (4), pp. 732-748 Organizational
management in Spanish universities
Young, C.S., Tsai, L.C., Lee, H.W. (2007). Relationship between intellectual capital- International Journal of Accounting, Auditing and Organizational
oriented corporate performance management systems, intellectual capital and Performance Evaluation, 4 (4), pp. 422-442
corporate performance: an exploratory study
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Zaim, H., Tatoglu, E., Zaim, S. (2007). Performance of knowledge management Journal of Knowledge Management, 11 (6), Organizational
practices: a causal analysis pp. 54-67
Abeysekera, I. (2006). Managing human capital in a privately owned public hotel chain International Journal of Hospitality Management, Organizational
25 (4), pp. 586-601
Ballot, G., Fakhfakh, F., Taymaz, E. (2006). Who benefits from training and R&D, British Journal of Industrial Relations, 44 (3), Organizational
the firm or the workers? pp. 473-495
Boekestein, B. (2006). The relation between intellectual capital and intangible Journal of Intellectual Capital, 7 (2), pp. 241-253 Organizational
assets of pharmaceutical companies
Bower, D.J., Sulej, J. (2006). Social and intellectual capital formation in leading International Journal of Innovation Management, Organizational
Indian pharmaceutical companies 10 (4), pp. 407-423
Bueno, E., Paz Salmador, M., Merino, C. (2006). Towards a model of intellectual International Journal of Learning and Intellectual Organizational
capital in public administrations Capital, 3 (3), pp. 214-232
Bueno, E., Salmador, M.P., Rodríguez, Ó., De Castro, G.M. (2006). Internal logic of Journal of Intellectual Capital, 7 (3), pp. 394-405 Organizational
intellectual capital: a biological approach
Catasús, B., Gröjer, J.-E. (2006). Indicators: on visualizing, classifying and dramatizing Journal of Intellectual Capital, 7 (2), pp. 187-203 Organizational
Cegarra-Navarro, J.G., Dewhurst, F.W. (2006). Linking shared organisational Learning Organization, 13(1), pp. 49-62 Organizational
context and relational capital through unlearning: an initial empirical
investigation in SMEs
Chen, Y.-S., Lin, M.-J.J., Chang, C.-H. (2006). The influence of intellectual capital on Total Quality Management & Business Excellence, Organizational
new product development performance – the manufacturing companies of Taiwan 17 (10), pp. 1323-1339
as an example
Del Bello, A. (2006). Intangibles and sustainability in local government reports: an Journal of Intellectual Capital, 7 (4), pp. 440-456 Regional
analysis into an uneasy relationship
Flöstrand, P. (2006). The sell side – observations on intellectual capital indicators Journal of Intellectual Capital, 7 (4), pp. 457-473 Organizational
Galbreath, J., Galvin, P. (2006). Accounting for performance variation: how International Journal of Organizational Analysis, Organizational
important are intangible resources? 14 (2), pp. 150-170
Hung, Y.C., Chang, E.L. (2006). Measurement scale of intellectual capital for the International Journal of Services and Standards, 2 Organizational
information service industry (2), pp. 154-175
Juma, N., McGee, J. (2006). The relationship between intellectual capital and new International Journal of Innovation and Organizational
venture performance: an empirical investigation of the moderating role of the Technology Management, 3 (4), pp. 379-405
environment
Kamath, G.B. (2006). Understanding the intellectual capital statements: a case International Journal of Learning and Intellectual Organizational
study of Infosys Technologies Ltd Capital, 3 (3), pp. 268-292
(continued )
Kolaković, M., Holmik, D. (2006). The efficiency analyses of Croatian sugar Agriculturae Conspectus Scientificus, 71 (1), Organizational
industry by using the concept of intellectual capital pp. 27-35
Kroumova, M.K., Sesil, J.C. (2006). Intellectual capital, monitoring, and risk: what Industrial Relations: A Journal of Economy and Organizational
predicts the adoption of employee stock options? Society, 45 (4), pp. 734-752
Liu, C.-C. (2006). Developing measurements of intellectual capital on the e-learning International Journal of Innovation and Learning, Organizational
platform industry by the analytic hierarchy process 3(4), pp. 374-386
Marqués, D.P., Simón, F.J.G., CARAÑANA, C.D. (2006). The effect of innovation on International Journal of Innovation Management, Organizational
intellectual capital: an empirical evaluation in the biotechnology and 10 (1), pp. 89-112
telecommunications industries
Martínez-Torres, M.R. (2006). A procedure to design a structural and measurement Information & Management, 43 (5), pp. 617-626 Organizational
model of intellectual capital: an exploratory study
Matolcsy, Z., Wyatt, A. (2006). Capitalized intangibles and financial analysts Accounting and Finance, 46, pp. 457-479 Organizational
Montequín, V.R., Fernández, F.O., Cabal, V.A., Gutierrez, N.R. (2006). An integrated Journal of Information Science, 32 (6), pp. 525-538 Organizational
framework for intellectual capital measurement and knowledge management
implementation in small and medium-sized enterprises
Moon, Y.J., Kym, H.G. (2006). A model for the value of intellectual capital Canadian Journal of Administrative Sciences, Organizational
23 (3), pp. 253-269
Ramirez, P.G., Hachiya, T. (2006). Measuring firm-specific organizational capital Review of Pacific Basin Financial Markets and Organizational
and its impact on value and productivity: evidence from Japan Policies, 9 (4), pp. 549-574
Reed, K.K., Lubatkin, M., Srinivasan, N. (2006). Proposing and testing an Journal of Management Studies, 43 (4), Organizational
intellectual capital-based view of the firm pp. 867-893
Widener, S.K. (2006). Human capital, pay structure, and the use of performance Management Accounting Research, 17 (2), Organizational
measures in bonus compensation pp. 198-221
Wu, W.Y., Tsai, H.J., Cheng, K.Y., Lai, M. (2006). Assessment of intellectual capital R and D Management, 36 (5), pp. 531-545 Organizational
management in Taiwanese IC design companies: using DEA and the Malmquist
productivity index
Zambon, S., Chatzkel, J., Ng, A,W. (2006). Reporting intellectual capital flow in Journal of Intellectual Capital, 7 (4), pp. 492-510 Organizational
technology-based companies: case studies of Canadian wireless technology
companies
Mavrommati A., Papadopoulos, A.A. (2005). Measuring advertising intensity and Applied Economics, 37 (15), pp. 1777-1787 Organizational
intangible capital in the Greek food industry
Boedker, C., Guthrie, J., Cuganesan, S. (2005). An integrated framework for Journal of Intellectual Capital, 6 (4), pp. 510-527 Organizational
visualising intellectual capital
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Table AI.
Bollen, L., Vergauwen, P., Schnieders, S. (2005). Linking intellectual capital and Management Decision, 43 (9), pp. 1161-1185 Organizational
intellectual property to company performance
Cegarra-Navarro, J.G., Rodrigo-Moya, B. (2005). Learning facilitating factors of Knowledge and Process Management, 12 (1), Organizational
team work on intellectual capital creation pp. 32-42
Changchien, S,W., Tsai, P.Y. (2005). Measuring return on investment of intellectual International Journal of Learning and Intellectual Organizational
capital – ROIC Capital, 2 (3), pp. 219-245
Chen, M.-C., Cheng, S.-J., Hwang, Y. (2005). An empirical investigation of the Journal of Intellectual Capital, 6 (2), pp. 159-176 Organizational
relationship between intellectual capital and firm’s market value and financial
performance
Claessen, E. (2005). Strategic use of IC reporting in small and medium-sized IT Journal of Intellectual Capital, 6 (4), pp. 558-569 Organizational
companies: a progress report from a Nordic project
Coakes, E., Bradburn, A. (2005). What is the value of intellectual capital? Knowledge Management Research & Practice, 3, Organizational
pp. 60-68
Cuganesan, S. (2005). Intellectual capital-in-action and value creation: a case study Journal of Intellectual Capital, 6 (3), pp. 357-373 Organizational
of knowledge transformations in an innovation project
Fairchild, A.M., De Vuyst, B. (2005). Intellectual capital valuation processing in International Journal of Learning and Intellectual Organizational
higher education Capital, 2 (1), pp. 81-91
Galbreath, J. (2005). Which resources matter the most to firm success? An Technovation, 25 (9), pp. 979-987 Organizational
exploratory study of resource-based theory
Goh, P.C. (2005). Intellectual capital performance of commercial banks in Malaysia Journal of Intellectual Capital, 6 (3), pp. 385-396 Organizational
Hayton, J.C. (2005). Competing in the new economy: the effect of intellectual capital R and D Management, 35 (2), pp. 137-155 Organizational
on corporate entrepreneurship in high-technology new ventures
Hermans, R., Kauranen, K. (2005). Value creation potential of intellectual capital in R and D Management, 35 (2), pp. 171-185 Organizational
biotechnology – empirical evidence from Finland
Huang, C.J., Lui, C.J. (2005). Exploration for the relationship between innovation, IT Journal of Intellectual Capital, 6 (2), pp. 237-252 Organizational
and performance
Leitner, K.H., Schaffhauser-Linzatti, M., Stowasser, R., Wagner, K. (2005). Data Journal of Intellectual Capital, 6 (4), pp. 528-543 Organizational
envelopment analysis as method for evaluating intellectual capital
London, K., Chen, J., Bavinton, N. (2005). Adopting reflexive capability in Facilities, 23 (7-8), pp. 295-318 Organizational
international briefing
Marr, B., Jacobsen, K., Hofman-Bang, P., Nordby, R. Jr (2005). The IC rating™ Journal of Intellectual Capital, 6 (4), pp. 570-587 Organizational
model by intellectual capital Sweden
(continued )
Mavridis, D.G. (2005). Intellectual capital performance determinants and Journal of Intellectual Capital, 6 (1), pp. 127-140 Organizational
globalization status of Greek listed firms
Mickey, T., Goo, Y.J.J. (2005). Intellectual capital and corporate value in an R and D Management, 35 (2), pp. 187-201 Organizational
emerging economy: empirical study of Taiwanese manufacturers
Pike, S., Roos, G., Marr, B. (2005). Strategic management of intangible assets and R and D Management, 35 (2), pp. 111-124 Organizational
value drivers in R&D organizations
Rodriguez, J.L., Rodriguez, R.M.G. (2005). Technology and export behaviour: a International Business Review, 14 (5), pp. 539-557 Organizational
resource-based view approach
Sáenz, J. (2005). Human capital indicators, business performance and market-to- Journal of Intellectual Capital, 6 (3), pp. 374-384 Organizational
book ratio
Salojärvi, S., Furu, P., Sveiby, K.-E. (2005). Knowledge management and growth in Journal of Knowledge Management, 9 (2), Organizational
Finnish SMEs pp. 103-122
Subramaniam, M., Youndt, M.A. (2005). The influence of intellectual capital on the Academy of Management Journal, 48 (3), Organizational
types of innovative capabilities pp. 450-46
Tahvanainen, A.J., Hermans, R. (2005). Funding intellectual-capital-abundant Knowledge Management Research & Practice, 3, Organizational
technology development: empirical evidence from the Finnish biotechnology pp. 69-86
business
Tayles, M., Webster, M., Sugden, D., Bramley, A. (2005). Accounting “gets real” in Journal of Intellectual Capital, 6 (3), pp. 322-338 Organizational
dealing with virtual manufacturing
Thornhill, S., Gellatly, G. (2005). Intangible assets and entrepreneurial finance: the International Entrepreneurship and Management Organizational
role of growth history and growth expectations Journal, 1 (2), pp. 135-148
Tsan, W.-N., Chang, C.-C. (2005). Intellectual capital system interaction in Taiwan Journal of Intellectual Capital, 6 (2), pp. 222-236 Organizaconal
Wall, A. (2005). The measurement and management of intellectual capital in the Public Management Review, 7 (2), pp. 289-303 Organizational
public sector – taking the lead or waiting for direction?
Wang, W.-Y., Chang, C. (2005). Intellectual capital and performance in causal Journal of Intellectual Capital, 6 (2), pp. 222-236 Organizational
models: evidence from the information technology industry in Taiwan
Warn, J. (2005). Intangibles in commercialisation: the case of air navigation Journal of Intellectual Capital, 6 (1), pp. 72-88 Organizational
services in the South Pacific
Wu, W.Y., Tsai, H.J. (2005). Impact of social capital and business operation mode International Journal of Technology Management, Organizational
on intellectual capital and knowledge management 30 (1-2), pp. 147-171
Baum, J.A.C., Silverman, B.S. (2004). Picking winners or building them? Alliance, Journal of Business Venturing, 19, pp. 411-436 Organizational
intellectual, and human capital as selection criteria in venture financing and
performance of biotechnology startups
(continued )
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capital
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Baxter, R., Matear, S. (2004). Measuring intangible value in business-to-business Industrial Marketing Management, 33 (6), Organizational
buyer-seller relationships: an intellectual capital perspective pp. 491-500
Bontis, N. (2004). National intellectual capital index: a United Nations initiative for Journal of Intellectual Capital, 5 (1), pp. 13-39 National
the Arab region
Bozbura, F.T. (2004). Measurement and application of intellectual capital in Turkey Learning Organization, 11 (4/5), pp. 357-367 Organizational
Bueno, E., Paz Salmador, M., Rodríguez, Ó. (2004). The role of social capital in today’s Journal of Intellectual Capital, 5 (4), pp. 556-574 Organizational
economy: empirical evidence and proposal of a new model of intellectual capital
Bygdås, A.L., Røyrvik, E., Gjerde, B. (2004). Integrative visualization and Journal of Intellectual Capital, 5 (4), pp. 540-555 Organizational
knowledge-enabled value creation: an activity-based approach to intellectual capital
Bygdas, A.L., Royrvik, E.A., Gjerde, B., Raabe, H. (2004). Transformative International Journal of Learning and Intellectual Organizational
visualization and emergent capabilities: experiences and insights gained from an Capital, 1 (3), pp. 262-281
activity-based view of intellectual capital
Carmeli, A. (2004). Assessing core intangible resources European Management Journal, 22 (1), pp. 110-122 Organizational
Chen, J., Zhu, Z., Xie, H.Y. (2004). Measuring intellectual capital: a new model and Journal of Intellectual Capital, 5 (1), pp. 195-212 Organizational
empirical study
Fincham, R., Roslender, R. (2004). Rethinking the dissemination of management Management Learning, 35 (3), pp. 321-336 Organizational
fashion accounting for intellectual capital in UK case firms
Han, D., Han, I. (2004). Prioritization and selection of intellectual capital Expert Systems with Applications, 26 (4), pp. 519-527 Organizational
measurement indicators using analytic hierarchy process for the mobile
telecommunications industry
Hellström, T. Husted, K. (2004). Mapping knowledge and intellectual capital in Journal of Intellectual Capital, 5 (1), pp. 165-180 Organizational
academic environments: a focus group study
Hermans, R., Kulvik, M. (2004). Measuring intellectual capital and sources of equity International Journal of Learning and Intellectual Organizational
financing-value platform perspective within the Finnish biopharmaceutical industry Capital, 1 (3), pp. 282-303
Juma, N., Payne, G.T. (2004). Intellectual capital and performance of new venture International Journal of Innovation Management, Organizational
high-tech firms 8 (3), pp. 297-318
Lim, L.L.K., Dallimore, P. (2004). Intellectual capital: management attitudes in Journal of Intellectual Capital, 5 (1), pp. 181-194 Organizational
service industries
Marr, B. (2004). Measuring and benchmarking intellectual capital Benchmarking, 11 (6), pp. 559-570 Organizational
Mavridis, D.G. (2004). The intellectual capital performance of the Japanese banking Journal of Intellectual Capital, 5 (1), pp. 92-115 Organizational
sector
Oppenheim, C., Stenson, J., Wilson, R.M.S. (2004). Studies on information as an Journal of Information Science, 30 (2), pp. 181-190 Organizational
asset III: views of information professionals
(continued )
Pöyhönen, A., Smedlund, A. (2004). Assessing intellectual capital creation in Journal of Intellectual Capital, 5 (3), pp. 351-365 Regional
regional clusters
Pulic, A. (2004). Intellectual capital – does it create or destroy value? Measuring Business Excellence, 8 (1), pp. 62-68 Organizational
Seleim, A., Ashour, A., Bontis, N. (2004). Intellectual capital in Egyptian software Learning Organization, 11 (4/5), pp. 332-346 Organizational
firms
Viedma, J.M. (2004). CICBS: a methodology and a framework for measuring and Knowledge Management Research & Practice, Regional
managing intellectual capital of cities: a practical application in the city of Mataró 2 (1), pp. 13-23
Windsperger, J. (2004). Centralization of franchising networks: evidence from the Journal of Business Research, 57 (12), Organizational
Austrian franchise sector pp. 1361-1369
Youndt, M.A., Snell, S.A. (2004). Human resource configurations, intellectual Journal of Managerial Issues, 16 (3), pp. 337-360 Organizational
capital, and organizational performance
Youndt, M.A., Subramaniam, M., Snell, S.A. (2004). Intellectual capital profiles: an Journal of Management Studies, 41 (2), Organizational
examination of investments and returns pp. 335-361
Camelo-Ordaz, C., Martin-Alcazar, F., Valle-Cabrera, R. (2003). Intangible resources Journal of Business Research, 56 (2), pp. 95-103 Organizational
and strategic orientation of companies – an analysis in the Spanish context
Chaminade, C., Martínez, I. (2003). What it means is what it does: a comparative European Accounting Review, 2 (4), pp. 733-751 Organizational
analysis of implementing intellectual capital in Norway and Spain
Engström, T.E.J., Westnes, P., Westnes, S.F. (2003). Evaluating intellectual capital Journal of Intellectual Capital, 4 (3), pp. 287-303 Organizational
in the hotel industry
Firer, S., Williams, S.M. (2003). Intellectual capital and traditional measures of Journal of Intellectual Capital, 4 (3), pp. 348-360 Organizational
corporate performance
Guerrero, I. (2003). How do firms measure their intellectual capital? Defining an International Journal of Management and Organizational
empirical model based on firm practices Decision Making, 4 (2/3), pp. 178-193
Habersam, M., Piber, M. (2003). Exploring intellectual capital in hospitals: two European Accounting Review, 12 (4), pp. 753-779 Organizational
qualitative case studies in Italy and Austria
Molinero, C.M., Callen, Y.F., Cinca, C.S. (2003). An approach to the measurement of International Journal of Digital Accounting Organizational
intangible assets in dot com Companies Research, 3 (5), pp. 1-32
Reich, B.H., Kaarst-Brown, M.L. (2003). Creating social and intellectual capital Journal of Strategic Information Systems, 12 (2), Organizational
through IT career transitions pp. 91-109
Riahi-Belkaoui, A. (2003). Intellectual capital and firm performance of US Journal of Intellectual Capital, 4 (2), pp. 215-226 Organizational
multinational firms: a study of the resource-based and stakeholder views
Serrano-Cinca, C., Mar Molinero, C., Queiroz, A.B. (2003). The measurement of Journal of Intellectual Capital, 4 (2), pp. 249-275 Organizational
intangible assets in public sector using scaling techniques
(continued )
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Zhou, A.Z., Fink, D. (2003). Knowledge management and intellectual capital: an Knowledge Management Research & Practice, 1, Organizational
empirical examination of current practice in Australia. pp. 86-94
Zsidisin, G.A., Ogden, J.A., Hendrick, T.E., Clark, M.A. (2003). Chief purchasing International Journal of Physical Distribution & Organizational
officer compensation: an analysis of organizational and human capital effects Logistics Management, 33 (6), pp. 477-499
Demediuk, P. (2002). Intellectual capital reporting: new accounting for the new Asian Academy of Management Journal, 7 (1), Organizational
economy pp. 57-74
Hussi, T., Ahonen, G. (2002). Managing intangible assets – a question of Journal of Intellectual Capital, 3 (3), pp. 277-286 Organizational
integration and delicate balance
Pena, I. (2002). Intellectual capital and business start-up success Journal of Intellectual Capital, 3 (2), pp. 180-198 Organizational
St Leon, M.V. (2002). Intellectual capital: managerial perceptions of organizational Journal of Intellectual Capital, 3 (2), pp. 149-166 Organizational
knowledge resources
Ståhle, P., Hong, J. (2002). Dynamic intellectual capital in global rapidly changing Journal of Knowledge Management, 6 (2), Organizational
industries pp. 177-189
Ballot, G., Fakhfakh, F., Taymaz, E. (2001). Firms’ human capital R&D and Labour Economics, 8 (4), pp. 443-462 Organizational
performance: a study on French and Swedish firms
Bart, C.K. (2001). Measuring the mission effect in human intellectual capital Journal of Intellectual Capital, 2 (3), pp. 320-330 Organizational
Bukh, P.N., Larsen, H.T., Mouritsen, J. (2001). Constructing intellectual capital Scandinavian Journal of Management, 17 (1), Organizational
statements pp. 87-108
Delios, A., Beamish, P.W. (2001). Survival and profitability: the roles of experience Academy of Management Journal, 44 (5), Organizational
and intangible assets in foreign subsidiary performance pp. 1028-1038
Peppard, J., Rylander, A. (2001). Leveraging intellectual capital at APiON Journal of Intellectual Capital, 2 (3), pp. 225-235 Organizational
Peppard, J., Rylander, A. (2001). Using an intellectual capital perspective to design European Management Journal, 19 (5), Organizational
and implement a growth strategy: the case of APiON pp. 510-525
Joia, L.A. (2000). Measuring intangible corporate assets: linking business strategy Journal of Intellectual Capital, 1 (1), pp. 68-84 Organizational
with intellectual capital
Nick Bontis, N., Keow, W.C.C., Richardson, S. (2000). Intellectual capital and Journal of Intellectual Capital, 1 (1), pp. 85-100 Organizational
business performance in Malaysian industries
Bassi, L.J.,Van Buren, M.E. (1999). Valuing investments in intellectual capital International Journal of Technology Management, Organizational
18 (5-8), pp. 414-433
Del Canto, J.G., Gonzalez, I.S. (1999). A resource-based analysis of the factors Research Policy, 28 (8), pp. 891-905 Organizational
determining a firm’s R&D activities
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Kumar, N. (1987). Intangible assets internalization and foreign production: direct Review of World Economics, 123 (2), pp. 325-345 Organizational
investments and licensing in Indian manufacturing
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research
Intellectual
capital
2583
Table AI.

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Scope of the review

Criteria for inclusion Criteria for exclusion

ISI 1.370 Scopus 2.426 Google 2.531

Journal of Business Research

Review of Income and Wealth

International Journal of Accounting, Auditing and Performance Evaluation

Middle-East Journal of Scientific Research

Asian Social Science

Measuring Business Excellence

Total Quality Management & Business Excellence

Technological Forecasting and Social Change

Industrial Management & Data Systems

Journal of Business Ethics

Investment Management and Financial Innovations

Service Industries Journal

European Management Journal

Journal of Knowledge Management

International Business Management

Industrial Marketing Management

International Journal of Hospitality Management

Evolution of application of the IC concept

Hagemeister, M., Rodríguez-Castellanos, A.

Peppard, J., Rylander, A.

Cheng, M.Y., Lin, J.Y., Hsiao, T.Y., Lin, T.W.

Hsu, I., Sabherwal, R.

Melachroinos, K.A., Spence, N.

Tovstiga, G., Tulugurova, E.

Zigan, K, Macfarlane, F., De sombre, T.

Organizational 720 0.927 200

Unspecified/others/various 229 0.294 150

Government and civil service (150) 23 0.029

Dimensions of Block of countries 20 0.026 5

(e.g. pharmaceuticals, R&D, biotechnology, manufacturing and high technology), followed by

Research methodologies and methods of measuring and assessing IC

56,11 VAIC 13.5%

CIV and VAIC 0.3%

2514 Calculated intangible value (CIV) 0.1%

CIV, VAIC and economic value added

Knowledge capital value IC index

800 Human capital 0.813

700 Structural capital 0.752 Relative frequency

300 Employed capital 0.127

200 Technological capital 0.030

National absolute frequency 25 Human capital 0.774

Internal capital 0.258

Regional frequency Organizational frequency

Structural capital 0.538 Structural capital 0.757

Relational capital 0.593

Innovation capital 0.153

Reconciling theoretical approaches to IC

Other authors 237

Own concept 157 350

Stewart (1997b) 33 0.115 IC is intellectual material of knowledge, information, intellectual

Author(s) NIC concept adopted NIC broad definition

Multidimensional pyramid of IC: a taxonomy proposal

Discussion and future research

Hiring, education and training; health education filtered by qualification

prominence and importance. Nevertheless, there is a challenging path to follow regarding