Intellectual capital (IC) is evolving. Guthrie et al. (2012) state that IC is moving through several stages. While the first two stages focus on building a shared definition of IC and testing its relevance for value creation, the third stage offers a more managerial perspective, with some authors that push academics to “get their hands dirty” in IC practice (Dumay and Garanina, 2013). The more recently fourth stage of IC (Secundo et al., 2016) claims a broader perspective of the value creation process including the environmental and social value (Wasiluk, 2013, p. 103). Therefore, several authors extend IC’s boundaries into a wider ecosystem (Secundo et al., 2016) that includes communities (Käpylä et al., 2012) and requires new ways of measuring the value created in this term (Bardy and Massaro, 2013).

IC at a Crossroad. Editorial for EJKM

MASSARO, Maurizio;GARLATTI, Andrea
2017

Abstract

Intellectual capital (IC) is evolving. Guthrie et al. (2012) state that IC is moving through several stages. While the first two stages focus on building a shared definition of IC and testing its relevance for value creation, the third stage offers a more managerial perspective, with some authors that push academics to “get their hands dirty” in IC practice (Dumay and Garanina, 2013). The more recently fourth stage of IC (Secundo et al., 2016) claims a broader perspective of the value creation process including the environmental and social value (Wasiluk, 2013, p. 103). Therefore, several authors extend IC’s boundaries into a wider ecosystem (Secundo et al., 2016) that includes communities (Käpylä et al., 2012) and requires new ways of measuring the value created in this term (Bardy and Massaro, 2013).
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Utilizza questo identificativo per citare o creare un link a questo documento: http://hdl.handle.net/11390/1100222
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