Abstract
In the knowledge-based economy, intellectual capital (IC) is considered an essential intangible resource for business success, and it is seen as the primary source of sustainable competitive advantage for both for-profit and nonprofit enterprises (Dumay et al., 2020). According to Inkinen (2015), the stream of research regarding the influence of IC on firm performance began to grow in the early 2000s and mainly focused on firms operating in the for-profit sector. However, as suggested by Dumay et al. (2020), IC studies should embrace a multifaceted perspective by proposing research covering subjects such as nonprofit organizations (Kong, 2010), IC utilization in practice (Dumay, 2013), innovation (Lerro et al., 2014), sustainability (Matos & Vairinhos, 2017), education (Secundo et al., 2018), and innovations in IC disclosure (Lombardi and Dumay, 2017).
This is a preview of subscription content, log in via an institution to check access.
Access this chapter
Tax calculation will be finalised at checkout
Purchases are for personal use only
References
Ab Samad, N. H. B., Yusof, N. B. M., & Roslan, N. B. (2017, May). Effectiveness of social Enterprise in Managing Intellectual Capital. In International accounting conference.
Arshad, R., Ab Samad, N. H., Kamaluddin, A., & Roslan, N. (2016). Intellectual capital, accountability and sustainability in non-profit organizations. Asian Journal of Scientific Research, 9(2), 62–70.
Benevene, P., Kong, E., Barbieri, B., Lucchesi, M., & Cortini, M. (2017). Representation of intellectual capital’s components amongst Italian social enterprises. Journal of Intellectual Capital.
Bontis, N., Ciambotti, M., Palazzi, F., & Sgro, F. (2018). Intellectual capital and financial performance in social cooperative enterprises. Journal of Intellectual Capital.
Borzaga, C., Galera, G., Franchini, B., Chiomento, S., Nogales, R., & Carini, C. (2020). Social enterprises and their ecosystems in Europe. Comparative synthesis report. Luxembourg, LU: Publications Office of the European Union.
Doherty, B., Haugh, H., & Lyon, F. (2014). Social enterprises as hybrid organizations: A review and research agenda. International Journal of Management Reviews, 16(4), 417–436.
Dumay, J. (2013). The third stage of IC: Towards a new IC future and beyond. Journal of Intellectual Capital.
Dumay, J., Guthrie, J., & Rooney, J. (2020). Being critical about intellectual capital accounting in 2020: An overview. Critical Perspectives on Accounting, 70, 1–9.
Inkinen, H. (2015). Review of empirical research on intellectual capital. Journal of Intellectual Capital, 16(3), 518–565.
Kong, E. (2010). Analyzing BSC and IC's usefulness in nonprofit organizations. Journal of Intellectual Capital.
Lerro, A., Linzalone, R., Schiuma, G., Cabrilo, S., Nesic, L. G., & Mitrovic, S. (2014). Study on human capital gaps for effective innovation strategies in the knowledge era. Journal of Intellectual Capital.
Lombardi, R., & Dumay, J. (2017). Guest editorial: Exploring corporate disclosure and reporting of intellectual capital (IC): Emerging innovations. Journal of Intellectual Capital, 18(1), 2–8.
Matos, F., & Vairinhos, V. M. (2017). Intellectual capital management as a driver of competitiveness and sustainability. Journal of Intellectual Capital.
Secundo, G., Lombardi, R., & Dumay, J. (2018). Intellectual capital in education. Journal of Intellectual Capital.
Wisdom, J., & Creswell, J. W. (2013). Mixed methods: Integrating quantitative and qualitative data collection and analysis while studying patient-centered medical home models. Rockville: Agency for Healthcare Research and Quality.
Author information
Authors and Affiliations
Rights and permissions
Copyright information
© 2021 The Author(s), under exclusive license to Springer Nature Switzerland AG
About this chapter
Cite this chapter
Sgrò, F. (2021). Introduction. In: Intellectual Capital and Organizational Performance. SIDREA Series in Accounting and Business Administration. Springer, Cham. https://doi.org/10.1007/978-3-030-78479-9_1
Download citation
DOI: https://doi.org/10.1007/978-3-030-78479-9_1
Published:
Publisher Name: Springer, Cham
Print ISBN: 978-3-030-78478-2
Online ISBN: 978-3-030-78479-9
eBook Packages: Business and ManagementBusiness and Management (R0)