Intellectual Capital Management as a Driver of Competitiveness and Sustainability
| DOI | https://doi.org/10.1108/JIC-04-2017-0060 |
| Published date | 10 July 2017 |
| Date | 10 July 2017 |
| Pages | 466-469 |
| Author | Florinda Matos,Valter Martins Vairinhos |
| Subject Matter | Information & knowledge management,Knowledge management,HR & organizational behaviour,Organizational structure/dynamics,Accounting & Finance,Accounting/accountancy,Behavioural accounting |
Guest editorial
1. Intellectual capital management as a driver of competitiveness
and sustainability
1.1 Synthesis of the papers included in this special issue
The aim of this special issue was to explore, through empirical research and theoretical
work, the relation between intellectual capital management (ICM) and competitiveness and
sustainability and to highlight trends, issues and problems related with the application,
diffusion of IC concepts and conceptual innovation.
The resulting special issue, integrated by 11 papers, selected among dozens of
proposals, covers interesting and important matters and shows that IC is a subject
of vibrant interest.
This special issue opens with a qualitative research proposed by Osinski et al. (2017)
about IC measurement issues and existing measurement methods. The problem of
intangibles and IC measurement is an open issue that, in our view, is waiting yet for an
acceptable theoretical model to build instances applicable to specific domains. This paper
is an abstraction effort in this direction, presenting useful definitions of important
concepts and its relations and the main characteristics of existing businesses’IC
measurement systems.
The important subjects of IC reporting (ICR) and IC disclosure are covered by two papers
proposed by Cabrita et al. (2017) and Castilla-Polo and Ruiz-Rodríguez (2017).
IC disclosure addresses the challenging and sensible problem of searching for solutions
that conciliate the opposing aims of restraining the diffusion of information about strategic
matters and the legal obligation to report the organizations’activity.
In the paper of Cabrita et al. (2017), a quantitative study, involving 28 banks, is
reported and the definition of a disclosure index for banking sector allowing its
measurement is presented.
Following the topic of disclosure, Castilla-Polo and Ruiz-Rodríguez (2017) report an
important qualitative investigation, aiming the state of the art of the use of content analysis
in the field of intangible assets disclosure. An interesting synthesis is presented, covering
the period of 2000-2017, expressed through a table that can be very useful as support for
future research works and the starting point for others.
Connections among intellectual capital andsustainabilityarethemainfocusofthe
paper of Cavicchi (2017). This interesting case study addresses the problem of relations
between IC and sustainability through a qualitative methodology, involving the Italian
Regional Health Service.
Also, related with the Italian social enterprises, Benevene et al. (2017), using a qualitative
methodology based on 81 interviews of senior managers, explores the perception
of IC concepts among nonprofit organizations. This paper reveals that there is a
considerable gap between the perception of this concept and its intended meaning expressed
in the technical literature, with obvious consequences for practical applications and
diffusion matters.
Journal of Intellectual Capital
Vol. 18 No. 3, 2017
pp. 466-469
© Emerald PublishingLimited
1469-1930
DOI 10.1108/JIC-04-2017-0060
Guest Editors are very grateful to the authors and the reviewers who contributed to this special issue,
helping to highlight important insights into this research area.
The Guest Editors are also deeply grateful to Rory Chase, whose help was very important in all
stages of the editorial process. He was determinant to the editorial success of this special issue.
466
JIC
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