
Unlocking Intellectual Capital
Routledge (Publisher)
1st Edition
Published on 5. January 2026
Book
Hardback
224 pages
978-0-415-71933-9 (ISBN)
Description
Over the last two decades, the term Intellectual Capital (IC) has become synonymous with the knowledge economy, whereby the intangible resources of organisations are linked to the development of value. In order to develop this new way of managing organisations, numerous frameworks have been developed to measure, manage and report IC. However, the take up of IC has been problematic, causing some pundits to question if it's simply 'locked up' in theory.
This book seeks to 'unlock' IC so it can become relevant to organisations in the creation of value. It offers practical understanding of how the IC paradigm has progressed since its inception and takes a critical and performative examination of IC research and practices. Based on the authors' extensive experience, it provides real practical examples of how IC has been implemented in practice.
This is the first book on IC that is written from a combined academic and practitioner perspective addressing what is defined as the third stage of IC research 'based on a critical and performative analysis of IC practices in action'. The book is therefore useful for both academics and practitioners - not only to understand how IC works, but to question how it can be applied effectively in different contexts.
This book seeks to 'unlock' IC so it can become relevant to organisations in the creation of value. It offers practical understanding of how the IC paradigm has progressed since its inception and takes a critical and performative examination of IC research and practices. Based on the authors' extensive experience, it provides real practical examples of how IC has been implemented in practice.
This is the first book on IC that is written from a combined academic and practitioner perspective addressing what is defined as the third stage of IC research 'based on a critical and performative analysis of IC practices in action'. The book is therefore useful for both academics and practitioners - not only to understand how IC works, but to question how it can be applied effectively in different contexts.
More details
Series
Language
English
Place of publication
London
United Kingdom
Publishing group
Taylor & Francis Ltd
Target group
College/higher education
Illustrations
10 s/w Abbildungen, 10 s/w Zeichnungen, 10 s/w Tabellen
10 Tables, black and white; 10 Line drawings, black and white; 10 Illustrations, black and white
Dimensions
Height: 234 mm
Width: 156 mm
ISBN-13
978-0-415-71933-9 (9780415719339)
Copyright in bibliographic data and cover images is held by Nielsen Book Services Limited or by the publishers or by their respective licensors: all rights reserved.
Schweitzer Classification
Persons
John Dumay is Senior Lecturer in Accounting at the University of Sydney Business School, Australia
Maria Serena Chiucchi is Associate Professor of Management Accounting at Polytechnic University of the Marche, Italy
Maria Serena Chiucchi is Associate Professor of Management Accounting at Polytechnic University of the Marche, Italy
Author
University of Sydney, Australia
Universita Politecnica delle Marche, Italy
Content
Part I: Overview 1. The History of IC Part II: Research Perspectives 2. The Performative Approach to Developing IC Research Part III: Case Studies in "Unlocking" IC 3. Building Strategy using IC (Conservatorium of Music) 4. Understanding IC Measurement (Australian Bank) 5. Using Accounting to Unlock IC (Italian Utilities Company) 6. Using Narrative to Unlock IC (NSW Lands) 7. Using IC to Build a New Business (Dad n Dave's Brewing) 8. Counting or Accounting for IC (Italian Industrial Company) 9. Provocative IC Accounting: Unlocking IC through "Local" Measures (Italian Large Industrial Company) Part IV: The Future of IC: Implications for Research and Practice 10. The Future of IC in Education 11. The Future of IC in Research 12. The Future of IC in Practice