Intellectual capital measurement: a critical approach

278 citations recorded by the source corpus.

How researchers see this paper

The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.

A review and critique of content analysis as a methodology for inquiring into IC disclosure (2014, methodology): “Research method The research for this paper begins with a sub-section of the data set used in Dumay (2014) and expands it to include articles from a wider range of sources as the article contained only data about articles published in the JIC.”
Grand theories as barriers to using IC concepts (2012, background): “While the above notion seems to be logical, in practice it does not seem to have achieved wider acceptance in the business community as evidenced by the lack of proliferation of firms who externally report on their IC ( Dumay, 2009b”
Theoretical perspectives on intellectual capital: A backward look and a proposal for going forward (2011, background): “Following Edvinsson (1997), Lynn (1998) and Marr (2005) observe that organisations employ three types of capital: physical; financial; and intellectual capital.”
The performance of intellectual capital: Mobilising relationships between intellectual and financial capital in a bank (2011, background): “This dynamic intellectual capital research says that there are multiple translations between the elements of intellectual capital (see also Beuno et al., 2006; Dumay, 2009; Jhunjhunwala, 2009).”