Investigating intellectual capital and organisational value creation

The characteristics of intellectual capital (IC) make the identification of the inter-relationships between an organisation’s IC components and its value creation a difficult and challenging task. An emerging performative research agenda focuses on this issue in calling for research (Mouritsen, 2006) that investigates the following: “How does IC work in firms?”, “What is IC composed of?”, and “How is IC related to value?” We investigate these questions through a single case study of a financial services organisation. In so doing we highlight the multi-dimensional nature of IC and the value creation nexus. In addition we empirically ground the networked nature of IC as it is performed within an organisation, identifying both the extent of the manifestation of individual components as well as the strength of interrelationships between various components.

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