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Performance e crisi d’impresa. Il ruolo del Capitale Intellettuale
2022 Fascicolo 3
Mio Chiara, Massaro Maurizio
This article builds within the existing configuration theory to show how the Value Added Intellectual Capital measure (VAIC) can be used better to understand the roots...
Il contributo del capitale intellettuale nello sviluppo sostenibile dell’ente pubblico locale: un’analisi sul monitoraggio...
2022 Fascicolo 2
Ziruolo Andrea, Berardi Marco, Fontana Fabrizia
A part of national and international literature (ZIRUOLO, 2016; DUMAY et. Al., 2015; DEIDDA GAGLIARDO, 2012, GUTHRIE et. al, 2006) agrees in defining intangible assets (intangibles)...
Il capitale intellettuale delle università nelle missioni di didattica, ricerca e territorio: un modello...
2021 Fascicolo 1
Arena Claudia, Catuogno Simona, Viganò Riccardo
In letteratura è ampiamente riconosciuta la rilevanza delle risorse intangibili del capitale mediante cui le università generano e diffondono conoscenza. La definizione del capitale...
Book Review: The Routledge Companion to Intellectual Capital
2018 Fascicolo 2
Rossi Paola
The Routledge Companion to Intellectual Capital aims to offer a ‘wideranging overview of an important field that has seen a diverse range of research...
Does intellectual capital help predict bankruptcy?
2016 Fascicolo 3
Cenciarelli Velia G., Greco Giulio, Allegrini Marco
In this paper, we explore whether intellectual capital performance can help predict bankruptcy. Using a sample of US public companies in the period 1985-2015,...
The contribution of business model mapping to intellectual capital measurement: a case study
2016 Fascicolo 3
Montemari Marco, Chiucchi Maria Serena
Although several frameworks for measuring and reporting Intellectual Capital (IC) have been developed over the past two decades, their actual use in practice is...
Lights and shadows of IC reporting: the italian case
2016 Fascicolo 3
Chiucchi Maria Serena, Giuliani Marco, Marasca Stefano
In the last two decades, Intellectual Capital (IC) measurement and reporting has been promoted with the idea that it can lead to internal (managerial) and...
Business succession and Intellectual Capital Management in family firms
2015 Fascicolo 1
Bronzetti Giovanni, Mazzotta Romilda
Family businesses are institutions in which two seemingly disparate social units (i.e., families and businesses) are highly integrated. This connection extends to succession across...
Managerial Integrated Reporting Evidence from practice
2014 Fascicolo 3
Demartini Paola, Paoloni Mauro, Paoloni Paola, Bernardi Cristiana
This study concerns a global player company operating within the Aerospace and Defence field which has first developed and then deployed a managerial integrated...
Intellectual Capital and Management Control: Human Capital Valuation and other challenges
2014 Fascicolo 2
Russ Meir, Catasús Bino
In this contribution, we start discussing the definitions of intellectual capital, management control, performance measurement management, and the intersection between the research areas, closing with the...
Combining different components of intellectual capital within clinical teams
2014 Fascicolo 2
Grippa Francesca
This paper applies an integrated methodology to combine different components of intellectual capital. We focus on specific metrics of social network analysis that provide...
The design, implementation and use of intellectual capital measurements: a case study
2014 Fascicolo 2
Chiucchi Maria Serena, Giuliani Marco, Marasca Stefano
Some would argue that during the last few decades the studies on IC measurements have mainly been focused on the design and implementation of...
Balancing on a Tightrope: Customer Relational Capital, Value Creation and Disclosure
2013 Fascicolo 3
Beattie Vivien, Roslender Robin, Smith Sarah Jane
This paper documents and compares the perceptions of key functional specialists regarding the contribution of 16 customer relational capital components to value creation and...
La misurazione del capitale intellettuale nel settore universitario. Un modello di analisi basato sulla...
2011 Fascicolo 3
Veltri Stefania, Mastroleo Giovanni
Nell’economia attuale, basata sulla conoscenza, il capitale intellettuale (CI), definibile come sistema di risorse cognitive ed intangibili in grado di garantire differenziali competitivi sostenibili...
