Guthrie - The Routledge companion to intellectual capital

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Extended reporting frameworks that encompass intellectual capital have been demonstrated to return the investment made in them many times over. They also evince corporate social, environmental and good corporate governance. An efficient response by companies seeking an optimal market result would be to increase the disclosure and transparency of intellectual capital. Readers of this book will better understand this and discover how to add value in a way that benefits all stakeholders.

Richard Petty, Professor and Executive Director International, Macquarie Graduate School of Management, Macquarie University, Australia.

Routledge Companions are marvelous assemblies of scholarship in specialized fields. I welcome intellectual capital now featuring in this series. Intellectual capital is highly interdisciplinary. This book contains a smrgsbord of coverage, addressing cross-cutting intellectual capital issues by topic (business model mapping, customer performance measurement, digital communication, disclosure, firm performance, integrated reporting, investors, value creation), by geography (Australia, China, Japan, New Zealand, Russia, Sweden, US) and by sector (banking, healthcare, universities). Some of the earliest writers feature as authors (who the editors call grandfathers of intellectual capital), as do some of the most prolific intellectual capital scholars, together with some active intellectual capital practitioners. The thirty chapters represent a mix of theory and practice, including case studies. This text will quickly become one of the leading resources for intellectual capital researchers.

Niamh Brennan, Michael MacCormac Professor of Management, University College Dublin, Ireland.

The Routledge Companion to Intellectual Capital is a wide-ranging book that shows how, over time, intellectual capital concepts and analyses have extended their reach. Starting from the platform of the firms external disclosure, intellectual capital in the form of human, organizational and relational capital has extended its reach to many other types of settings. The book testifies that the notion of intellectual capital is vibrant and offers perspectives about and to organizations and societies to manage and disclose valued capitals and resources. The Routledge Companion is a valuable step for anyone who wishes to participate in dialogues about intellectual capital theoretically and practically.

Jan Mouritsen, Professor, Copenhagen Business School, Denmark.

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THE ROUTLEDGE COMPANION TO INTELLECTUAL CAPITAL

The Routledge Companion to Intellectual Capital offers a wide-ranging overview of an important field that has seen a diverse range of research developments in recent years. Edited by leading scholars and with contributions from top academics and practitioners from around the world, this volume will provide not just comprehensive theoretical analysis but also evaluate practice through case studies.

Uniquely combining theoretical and practice perspectives, this cutting-edge Companion addresses the role of IC inside and between organizations and institutions and how these contribute to the IC of nations, regions and clusters.

The Routledge Companion to Intellectual Capital will be of interest to scholars who want to understand IC from a variety of perspectives, as well as students who are seeking an authoritative and comprehensive source on IC and knowledge management.

James Guthrie is Professor of Accounting at Macquarie University, Australia. He has published 182 articles in both international and national refereed and professional journals, and over 42 chapters in books.

John Dumay is Associate Professor in Accounting at Macquarie University, Australia. He is currently the Associate Editor of the Journal of Intellectual Capital and the Editor of the Electronic Journal of Knowledge Management.

Federica Ricceri is Associate Professor of Accounting at the University of Padua, Italy. She has published numerous articles in international refereed journals. She is the author of Intellectual Capital and Knowledge Management: Strategic Management of Knowledge Resources.

Christian Nielsen is Professor and Head of the Business Model Design Centre (BMDC) at Aalborg University, Denmark. He is the founding Editor of the Journal of Business Models and his research has led to published works in leading international scholarly journals.

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ROUTLEDGE COMPANIONS IN BUSINESS, MANAGEMENT AND ACCOUNTING

Routledge Companions in Business, Management and Accounting are prestige reference works providing an overview of a whole subject area or sub-discipline. These books survey the state of the discipline including emerging and cutting edge areas. Providing a comprehensive, up to date, definitive work of reference, Routledge Companions can be cited as an authoritative source on the subject.

A key aspect of these Routledge Companions is their international scope and relevance. Edited by an array of highly regarded scholars, these volumes also benefit from teams of contributors which reflect an international range of perspectives.

Individually, Routledge Companions in Business, Management and Accounting provide an impactful one-stop-shop resource for each theme covered. Collectively, they represent a comprehensive learning and research resource for researchers, postgraduate students and practitioners.

Published titles in this series include:

THE ROUTLEDGE COMPANION TO ACCOUNTING AND RISK
Edited by Margaret Woods and Philip Linsley

THE ROUTLEDGE COMPANION TO WELLBEING AT WORK
Edited by Sir Cary L. Cooper and Michael P. Leiter

THE ROUTLEDGE COMPANION TO PERFORMANCE MANAGEMENT AND CONTROL
Edited by Elaine Harris

THE ROUTLEDGE COMPANION TO MANAGEMENT INFORMATION SYSTEMS
Edited by Robert D. Galliers and Mari-Klara Stein

THE ROUTLEDGE COMPANION TO CRITICAL ACCOUNTING
Edited by Robin Roslender

THE ROUTLEDGE COMPANION TO TRUST
Edited by Rosalind Searle, Ann-Marie Nienaber and Sim Sitkin

THE ROUTLEDGE COMPANION TO TAX AVOIDANCE RESEARCH
Edited by Nigar Hashimzade and Yuliya Epifantseva

THE ROUTLEDGE COMPANION TO INTELLECTUAL CAPITAL
Edited by James Guthrie, John Dumay, Federica Ricceri and Christian Nielsen

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THE ROUTLEDGE
COMPANION TO
INTELLECTUAL CAPITAL

Edited by James Guthrie, John Dumay,
Federica Ricceri and Christian Nielsen

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First published 2018
by Routledge
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Routledge is an imprint of the Taylor & Francis Group, an informa business

2018 selection and editorial matter, James Guthrie, John Dumay, Federica Ricceri and Christian Nielsen; individual chapters, the contributors

The right of James Guthrie, John Dumay, Federica Ricceri and Christian Neilsen to be identified as the authors of the editorial material, and of the authors for their individual chapters, has been asserted in accordance with sections 77 and 78 of the Copyright, Designs and Patents Act 1988.

All rights reserved. No part of this book may be reprinted or reproduced or utilised in any form or by any electronic, mechanical, or other means, now known or hereafter invented, including photocopying and recording, or in any information storage or retrieval system, without permission in writing from the publishers.