Measuring and intervening: how do we theorise intellectual capital management?

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Intellectual capital‐in‐action and value creation: A case study of knowledge transformations in an innovation project (2005, background): “Indeed, it is proposed that what is required are more explanations of how IC resources “entangle” and act productively (Mouritsen, 2004), with previous applications of the tripartite model being criticised on the grounds that “the three-way model separates the three kinds of knowledge resources.”
Problematising intellectual capital research: ostensive versus performative IC (2006, background): “Just like a financial accounting system, the IC statement has it own rules (Mouritsen, 2004).”