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A Critical Analysis of the Intellectual Capital Measuring, Managing, and Reporting Practices in the Non-profit Sector: Lessons Learnt from a Case Study

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  • Stefania Veltri
  • Giovanni Bronzetti

Abstract

In management literature, intellectual capital (IC) is considered the key driver of the competitive advantage of the third millennium enterprise firm; consequently, measuring, managing and reporting IC has become a critical issue. Frameworks addressed to measure and report IC have proliferated, nevertheless the adoption of these frameworks is not so widespread in practice. The strong call for critically investigating IC practices has been raised by several leading authors in the area. Doing a critical and performative IC research means empirically researching IC organisational practices in specific contexts, in order to increase the understanding of the IC dynamics. By critically analysing the IC practices of ANPAS Piemonte, an Italian non-profit organisation chosen for its long-standing experience in issuing audited IC reports (from 2003 to 2011), the article contributes to the knowledge of how and why IC is measured and reported in a specific, outstanding NPO disclosing IC. Moreover, the case study analysis contributes to shed lights on the levers and barriers that should be faced by other managers intending to implement and effectively use an IC measurement, management and reporting system within organisation. Copyright Springer Science+Business Media Dordrecht 2015

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  • Stefania Veltri & Giovanni Bronzetti, 2015. "A Critical Analysis of the Intellectual Capital Measuring, Managing, and Reporting Practices in the Non-profit Sector: Lessons Learnt from a Case Study," Journal of Business Ethics, Springer, vol. 131(2), pages 305-318, October.
    • Handle: RePEc:kap:jbuset:v:131:y:2015:i:2:p:305-318
    DOI: 10.1007/s10551-014-2284-7
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    Cited by:

    1. Stefania Veltri & Pina Puntillo, 2020. "On intellectual capital management as an evaluation criterion for university managers: a case study," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 24(1), pages 135-167, March.
    2. Silvana Revellino & Jan Mouritsen, 2024. "Intellectual capital, innovation and the bushy form of knowledge capitalisation," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 28(4), pages 957-984, December.
    3. Gazi Islam & Michelle Greenwood, 2022. "The Metrics of Ethics and the Ethics of Metrics," Journal of Business Ethics, Springer, vol. 175(1), pages 1-5, January.
    4. Kristof Van Criekingen & Carter Bloch & Carita Eklund, 2022. "Measuring intangible assets—A review of the state of the art," Journal of Economic Surveys, Wiley Blackwell, vol. 36(5), pages 1539-1558, December.
    5. Marouane Khallouk & Marc Robert & Sophie Mignon & Philippe Giuliani, 2016. "Management innovation in nonprofit organizations: an explorative study of the antecedents," Post-Print hal-02123059, HAL.
    6. Marouane Khallouk & Marc Robert & Sophie Mignon & Philippe Giuliani, 2016. "Management innovation in nonprofit organizations: an explorative study of the antecedents," Post-Print hal-02123066, HAL.
    7. Silvano Corbella & Cristina Florio & Alice Francesca Sproviero & Riccardo Stacchezzini, 2019. "Integrated reporting and the performativity of intellectual capital," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 23(2), pages 459-483, June.
    8. Marouane Khallouk & Marc Robert & Sophie Mignon & Philippe Giuliani, 2016. "Management innovation in nonprofit organizations: an explorative study of the antecedents," Post-Print hal-02123056, HAL.
    9. Robert Rieg & Ute Vanini, 2023. "Value relevance of voluntary intellectual capital disclosure: a meta-analysis," Review of Managerial Science, Springer, vol. 17(7), pages 2587-2631, October.

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