The Electronic Journal of Knowledge Management publishes original articles on topics relevant to studying, implementing, measuring and managing knowledge management and intellectual capital.

For general enquiries email
Click here to see other Scholarly Electronic Journals published by API
For a range of research text books on this and complimentary topics visit the Academic Bookshop

Information about the European Conference on Knowledge Management (ECKM) is available here.

For info on the International Conference on Intellectual Capital, Knowledge Management and Organisational Learning (ICICKM), click here
Information about the European Conference on Intangibles and Intellectual Capital (ECIIC) is available here

Journal Article

The use of Intellectual Capital reports: The case of Italy  pp245-255

Maria Serena Chiucchi, Marco Giuliani, Stefano Marasca

© Dec 2016 Volume 14 Issue 4, Intellectual Capital at a Crossroad, Editor: Maurizio Massaro, Andrea Garlatti, pp191 - 255

Look inside Download PDF (free)


Abstract: In the last two decades, scholars, practitioners and governments have underlined the relevance of reporting intellectual capital (IC). Analysing the evolution of IC research (Guthrie et al., 2012, Petty and Guthrie, 2000) and considering the fact that some ‘IC pioneer’ companies, like Skandia, have abandoned IC reporting, a recent stream has pointed out the need to investigate the use of IC reports ‘in practice’ (Dumay, 2013, Guthrie et al., 2012, Mouritsen, 2006) in order to understand whether IC reporting is something relevant or just a managerial “fashion” (Dumay, 2012, Mouritsen and Roslender, 2009, Fincham and Roslender, 2003). Moving from these considerations, the aim of our study is to explore if, how, and why IC reports are used by companies and if, how, and why IC measurement and reporting practices do (or do not) stabilise. In order to achieve this aim, a field study approach was adopted (Lillis and Mundy, 2005, Roslender and Hart, 2003). More specifically, the paper highlights the fact that the IC report is frequently a ‘personal business’ and discusses the determining role of some ‘key’ actors (i.e. project sponsors and project leaders) in affecting if, how, and what kind of evolution IC reports and measurements may undergo. Further, the paper sheds light on how the IC ‘lock‑in’ phenomenon may occur not only in the accounting domain but also in others. Finally, it contributes to confirming the fragility of IC indicators. Differently from the majority of extant studies, this one focuses not only on the production of IC measurements and reports or on their peculiarities, but also on their use. Moreover, it adopts a longitudinal perspective as opposed to focusing on a specific moment in time. Lastly, in order to gain a broader view of IC in practice, this paper offers insights collected from several organizations, rather than from a single case study.


Keywords: Intellectual Capital reports, use of IC measurements, benefits and drawbacks of IC reports, field study, Italy


Share |

Journal Issue

Volume 14 Issue 4, Intellectual Capital at a Crossroad / Dec 2016  pp191‑255

Editor: Maurizio Massaro, Andrea Garlatti

View Contents Download PDF (free)


Guest Editors

Maurizio MassaroDr Maurizio Massaro is aggregate professor at Udine University since 2008, having worked as teacher at Udine University since 2001. He was visiting scholar at the FGCU, Florida, USA, in 2010 and Leicester, UK, 2013. His academic interests are primarily in the field of business performance measurement, intellectual capital, knowledge management and entrepreneurship. He is an associate editor for the Electronic Journal of Knowledge Management (EJKM).


Andrea Garlatti

Prof Andrea Garlatti, PhD, is Full Professor of Public Management at Udine University. He is also Director of Udine University Interdepartmental Center for Research on Welfare and Coordinator of the Accounting and Management Control section within the Department of Economics and Statistics. Andrea has wide research and teaching experience in the fields of public management and welfare.




Keywords: Knowledge-based Economy Model, Knowledge-based Economy Main Determinants, Enabler, Sweden, Finland, Denmark, Strategic Management, Knowledge Management, Cognitive Leadership, Knowledge based economy’s theoretical paradox, Emotional Intelligence, innovation process, new product development, interdisciplinary teams, innovation antecedents, Intellectual capital, company performance, intellectual capital efficiency, shareholder value, dynamic distributed software development, global software development, distributed teams, software evaluation, intellectual capital, performance management, knowledge work productivity, Intellectual Capital reports, use of IC measurements, benefits and drawbacks of IC reports, field study, Italy


Share |