Unlocking Intellectual Capital (Routledge Studies in Accounting)

by John Dumay and Maria Serena Chiucchi

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Book cover for Unlocking Intellectual Capital

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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.

  • ISBN10 041571933X
  • ISBN13 9780415719339
  • Publish Date 1 January 2058 (first published 31 December 2023)
  • Publish Status Forthcoming
  • Publish Country GB
  • Publisher Taylor & Francis Ltd
  • Imprint Routledge
  • Format Hardcover
  • Pages 224
  • Language English