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Original Articles

What it means is what it does: a comparative analysis of implementing intellectual capital in Norway and Spain

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Pages 733-751 | Published online: 17 May 2010

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Read on this site (6)

Eirini Manolopoulou, Sotiris Kotsiantis & Dimitris Tzelepis. (2015) Application of association and decision rules on intellectual capital. Knowledge Management Research & Practice 13:2, pages 225-234.
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Stefania Veltri, Giovanni Mastroleo & Michaela Schaffhauser-Linzatti. (2014) Measuring intellectual capital in the university sector using a fuzzy logic expert system. Knowledge Management Research & Practice 12:2, pages 175-192.
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Magda Lizet Ochoa Hernández, M. Begoña Prieto Moreno & Alicia Santidrián Arroyo. (2010) Análisis exploratorio de la implantación y uso de los Sistemas de Información sobre el Capital Intelectual en empresas castellano-leonesas: evidencia empírica e ideas para la reflexión. Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad 39:145, pages 109-148.
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Jing Li, Richard Pike & Roszaini Haniffa. (2008) Intellectual capital disclosure and corporate governance structure in UK firms. Accounting and Business Research 38:2, pages 137-159.
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Vivien Beattie & Sarah Jane Thomson. (2007) Lifting the lid on the use of content analysis to investigate intellectual capital disclosures. Accounting Forum 31:2, pages 129-163.
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Articles from other publishers (54)

Saad G. Yaseen, Dima Dajani & Mohammad Odeh. 2023. Cutting-Edge Business Technologies in the Big Data Era. Cutting-Edge Business Technologies in the Big Data Era 237 251 .
Patrizia Di Tullio, Matteo La Torre, John Dumay & Michele Antonio Rea. (2021) Accountingisation and the narrative (re)turn of business model information in corporate reporting. Journal of Accounting & Organizational Change 18:4, pages 592-615.
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Maria Serena Chiucchi & Marco Giuliani. 2022. Non-financial Disclosure and Integrated Reporting. Non-financial Disclosure and Integrated Reporting 155 165 .
José Vale, Nádia Barbosa, Rui Bertuzi, Ana Maria Bandeira & Vera Teixeira Vale. (2021) Intellectual Capital Change Management in the Construction Industry—The Case of an Inter-Organisational Collaboration. Journal of Open Innovation: Technology, Market, and Complexity 7:3, pages 199.
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Gabriele Baima, Canio Forliano, Gabriele Santoro & Demetris Vrontis. (2020) Intellectual capital and business model: a systematic literature review to explore their linkages. Journal of Intellectual Capital 22:3, pages 653-679.
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Filippo Vitolla, Nicola Raimo, Arcangelo Marrone & Michele Rubino. (2020) The role of board of directors in intellectual capital disclosure after the advent of integrated reporting. Corporate Social Responsibility and Environmental Management 27:5, pages 2188-2200.
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Marco Giuliani & Matti Skoog. (2020) Making sense of the temporal dimension of intellectual capital: A critical case study. Critical Perspectives on Accounting 70, pages 101993.
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. (2020) Erratum. Journal of Intellectual Capital.
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Dean Testa, Johel Brown-Grant & Denise BedfordDean Testa, Johel Brown-Grant & Denise Bedford. 2019. Assessment Strategies for Knowledge Organizations. Assessment Strategies for Knowledge Organizations 87 108 .
Alexeis Garcia-Perez, Farah Gheriss & Denise BedfordAlexeis Garcia-Perez, Farah Gheriss & Denise Bedford. 2019. Designing and Tracking Knowledge Management Metrics. Designing and Tracking Knowledge Management Metrics 145 160 .
Sandra Brosnan, David O’Donnell & Philip O’Regan. (2019) A performative exploration of the lifeworlds of human capital and financial capital: an intellectual capital case vignette. Journal of Management and Governance 23:2, pages 321-344.
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Marco Giuliani & Maria Serena Chiucchi. (2018) Guess who’s coming to dinner: the case of IC reporting in Italy. Journal of Management and Governance 23:2, pages 403-433.
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Subhash Abhayawansa, James Guthrie & Cristiana Bernardi. (2019) Intellectual capital accounting in the age of integrated reporting: a commentary. Journal of Intellectual Capital 20:1, pages 2-10.
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Michael Habersam, Martin Piber & Matti Skoog. (2018) Ten years of using knowledge balance sheets in Austrian public universities. Journal of Intellectual Capital 19:1, pages 34-52.
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Henri Inkinen, Aino Kianto, Mika Vanhala & Paavo Ritala. (2017) Structure of intellectual capital – an international comparison. Accounting, Auditing & Accountability Journal 30:5, pages 1160-1183.
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Marco Giuliani, Maria Serena Chiucchi & Stefano Marasca. (2016) A history of intellectual capital measurements: from production to consumption. Journal of Intellectual Capital 17:3, pages 590-606.
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Elisabeth Albertini. (2016) An inductive typology of the interrelations between different components of intellectual capital. Management Decision 54:4, pages 887-901.
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Silvio Bianchi Martini, Antonio Corvino, Federica Doni & Alessandra Rigolini. (2016) Relational capital disclosure, corporate reporting and company performance. Journal of Intellectual Capital 17:2, pages 186-217.
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Marco Giuliani. (2016) Sensemaking, sensegiving and sensebreaking. Journal of Intellectual Capital 17:2, pages 218-237.
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katia Corsi & Daniela Mancini. (2015) Regulatory compliance of financial control systems and its implications for accountants. Some evidence from Italian experience. MANAGEMENT CONTROL:3, pages 65-91.
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Stefania Veltri & Giovanni Bronzetti. (2014) A Critical Analysis of the Intellectual Capital Measuring, Managing, and Reporting Practices in the Non-profit Sector: Lessons Learnt from a Case Study. Journal of Business Ethics 131:2, pages 305-318.
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Adel Beldi, Salma Damak-Ayadi & Amal Elleuch. (2015) La divulgation volontaire sur le capital intellectuel : cas des entreprises familiales et non familiales en France. Revue de l’Entrepreneuriat Vol. 13:3, pages 99-121.
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John Dumay, James Guthrie & Pina Puntillo. (2015) IC and public sector: a structured literature review. Journal of Intellectual Capital 16:2, pages 267-284.
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Maria Serena Chiucchi & John Dumay. (2015) Unlocking intellectual capital. Journal of Intellectual Capital 16:2, pages 305-330.
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Marco Giuliani. (2015) Intellectual Capital dynamics: seeing them “in practice” through a temporal lens. VINE 45:1, pages 46-66.
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Marco Giuliani. (2015) Rome wasn’t built in a day … reflecting on time, intellectual capital and intellectual liabilities. Journal of Intellectual Capital 16:1, pages 2-19.
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Muhammad Khalique, Nick Bontis, Jamal Abdul Nassir bin Shaari & Abu Hassan Md. Isa. (2015) Intellectual capital in small and medium enterprises in Pakistan. Journal of Intellectual Capital 16:1, pages 224-238.
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Maria Serena Chiucchi, Marco Giuliani & Stefano Marasca. (2014) The design, implementation and use of intellectual capital measurements: a case study. MANAGEMENT CONTROL:2, pages 143-168.
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Vivien Beattie, Robin Roslender & Sarah Jane Smith. (2014) Balancing on a Tightrope: Customer Relational Capital, Value Creation and Disclosure. FINANCIAL REPORTING:3, pages 19-52.
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Magda L. Ochoa-Hernández, Begoña Prieto-Moreno & Alicia Santidrián-Arroyo. (2014) Indicadores de Capital Intelectual y su relación con el rendimiento. Un análisis empírico. Recherches en Sciences de Gestion N° 98:5, pages 61-79.
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Patricia Ordóñez de Pablos & Robert D. TennysonMarco Giuliani. 2014. Strategic Approaches for Human Capital Management and Development in a Turbulent Economy. Strategic Approaches for Human Capital Management and Development in a Turbulent Economy 220 233 .
Patricia Ordóñez de Pablos & Robert D. TennysonMarco Giuliani. 2014. Strategic Approaches for Human Capital Management and Development in a Turbulent Economy. Strategic Approaches for Human Capital Management and Development in a Turbulent Economy 129 143 .
Karl Joachim Breunig & Katja Maria Hydle. (2011) Remote control: measuring performance for value creation and governance of globally distributed knowledge work. Journal of Management & Governance 17:3, pages 559-582.
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Maria Serena Chiucchi. (2013) Intellectual capital accounting in action: enhancing learning through interventionist research. Journal of Intellectual Capital 14:1, pages 48-68.
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Rodney Coyte, Federica Ricceri & James Guthrie. (2012) The management of knowledge resources in SMEs: an Australian case study. Journal of Knowledge Management 16:5, pages 789-807.
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James Guthrie, Federica Ricceri & John Dumay. (2012) Reflections and projections: A decade of Intellectual Capital Accounting Research. The British Accounting Review 44:2, pages 68-82.
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Jing Li, Musa Mangena & Richard Pike. (2012) The effect of audit committee characteristics on intellectual capital disclosure. The British Accounting Review 44:2, pages 98-110.
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Christoph Endenich, Michael Brandau & Andreas Hoffjan. (2011) Two Decades of Research on Comparative Management Accounting - Achievements and Future Directions. Australian Accounting Review 21:4, pages 365-382.
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Alireza Vafaei, Dennis Taylor & Kamran Ahmed. (2011) The value relevance of intellectual capital disclosures. Journal of Intellectual Capital 12:3, pages 407-429.
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Dimitrios Maditinos, Dimitrios Chatzoudes, Charalampos Tsairidis & Georgios Theriou. (2011) The impact of intellectual capital on firms' market value and financial performance. Journal of Intellectual Capital 12:1, pages 132-151.
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D. Mancini, C. Ferruzzi & M. De Angelis. 2011. Information Technology and Innovation Trends in Organizations. Information Technology and Innovation Trends in Organizations 345 352 .
Vivien Beattie & Sarah Jane Smith. (2010) Human capital, value creation and disclosure. Journal of Human Resource Costing & Accounting 14:4, pages 262-285.
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Jose María Díez, Magda Lizet Ochoa, M. Begoña Prieto & Alicia Santidrián. (2010) Intellectual capital and value creation in Spanish firms. Journal of Intellectual Capital 11:3, pages 348-367.
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Marco Giuliani. (2009) Intellectual capital under the temporal lens. Journal of Intellectual Capital 10:2, pages 246-259.
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Alexander Brüggen, Philip Vergauwen & Mai Dao. (2009) Determinants of intellectual capital disclosure: evidence from Australia. Management Decision 47:2, pages 233-245.
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Daniel Brännström, Bino Catasús, Marco Giuliani & Jan‐Erik Gröjer. (2009) Construction of intellectual capital – the case of purchase analysis. Journal of Human Resource Costing & Accounting 13:1, pages 61-76.
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Francisca Castilla Polo & Dolores Gallardo Vázquez. (2008) Social information within the intellectual capital report. Journal of International Management 14:4, pages 353-363.
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Gerhard Kristandl & Nick Bontis. (2007) Constructing a definition for intangibles using the resource based view of the firm. Management Decision 45:9, pages 1510-1524.
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Ching Choo Huang, Robert Luther & Michael Tayles. (2007) An evidence‐based taxonomy of intellectual capital. Journal of Intellectual Capital 8:3, pages 386-408.
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Mike Tayles, Richard H. Pike & Saudah Sofian. (2007) Intellectual capital, management accounting practices and corporate performance. Accounting, Auditing & Accountability Journal 20:4, pages 522-548.
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Sandra Cohen & Nikolaos Kaimenakis. (2007) Intellectual capital and corporate performance in knowledge‐intensive SMEs. The Learning Organization 14:3, pages 241-262.
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Laurie Hunter, Elizabeth Webster & Anne Wyatt. (2005) Measuring Intangible Capital: A Review of Current Practice. Australian Accounting Review 15:36, pages 4-21.
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Al Bhimani & Hanno Roberts. (2004) Management accounting and knowledge management: in search of intelligibility. Management Accounting Research 15:1, pages 1-4.
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Andreas Andrikopoulos. (2009) Accounting for Intellectual Capital: On the Elusive Path from Theory to Practice. SSRN Electronic Journal.
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