Abstract
This chapter provides an overview of Intellectual Capital (IC) in practice and beyond. It focuses on the role of IC in organizations and between organizations, institutions and beyond. Arguably, IC is having a resurgence, because a new reporting framework Integrated Reporting (IR) makes use of IC as part of its six capitals framework International Integrated Reporting Council (IIRC). The chapter examines the path that critical IC research has followed from its conception until today and reflects on the possible future path for critical IC research. In order to extend the frontiers of IC research beyond 'what is' into stage three research investigating IC in practice from a critical and performative perspective, and stage few research influenced by critical social and environmental accounting, a number of future research avenues are explored within the New Zealand public sector. Given a general acceptance of IC, understanding how the public sector views IC will become increasingly important.
| Original language | English |
|---|---|
| Title of host publication | The Routledge Companion to Intellectual Capital |
| Number of pages | 17 |
| Publisher | CRC Press/Balkema |
| Publication date | 1 Jan 2017 |
| Pages | 1-17 |
| ISBN (Print) | 9781138228214 |
| ISBN (Electronic) | 9781315393094 |
| DOIs | |
| Publication status | Published - 1 Jan 2017 |
Bibliographical note
Publisher Copyright:© 2018 selection and editorial matter, James Guthrie, John Dumay, Federica Ricceri and Christian Nielsen; individual chapters, the contributors.