This book describes how non-profit organisations (NPOs) communicate what they constitute, signal success and display sustainability in order to convince stakeholders to provide essential resources. Reports on intellectual capital offer a worthwhile approach. Based on empirical research, the book highlights the essential resources for NPOs and on the demand imposed on organisations, as well as the dependencies of those resources and demands. This insight helps NPOs to provide necessary information while keeping the disclosure to a minimum and thus not giving away possible competitive advantages. Further, the status-quo of IC disclosure in Germany is presented and a theoretical framework for the motivation for NPOs to disclose information on their IC is presented. Researchers will find these findings a solid foundation for further research. Finally, a framework for the disclosure of intellectual capital is provided to support practitioners.

As technology evolves, it can be difficult to maintain a competitive edge. The management of intangible resources like competence, relationships, brands, processes and systems becomes increasingly important in such a world. Intellectual Capital as a Management Tool reviews the evidence to demonstrate where the intellectual capital view of the firm has made major contributions. The book introduces an updated version of the Intellectual Capital Navigator as an operational tool to help managers maximise value generation from an organisations portfolio of diverse resources. This tool is the only tool that enables organisations to use the resource based view of the firm in an operational way. The book also discusses future developments of the Intellectual Capital Navigator, increasing its precision around the financial aspects of the organisation. The book has broad application across all types of organisations and in all operating environments and is vital reading for managers who want to understand and exploit the importance of managing intellectual capital.

The Routledge Companion to Intellectual Capital offers a comprehensive overview of an important field that has seen a diverse range of developments in research in recent years. Edited by leading scholars and with contributions from top academics and practitioners from around the world, this volume will provide not just theoretical analysis but also evaluate practice through case studies. Combining theoretical and practice perspectives, this comprehensive Companion addresses the role of IC inside and between organisations and institutions and how these contribute to the IC of nations, regions and clusters. Drawing on an extensive range of leading contributors,The Routledge Companion to Intellectual Capital will be of interest to scholars who want to understand IC from a variety of perspectives, as well as students who are seeking an authoritative and comprehensive source on IC and knowledge management.

The social economy sector (SES) faces pressures for greater accountability to their funders, users, and citizens, and a growing need to report good practices in the social, economic, and financial impact that they have on the community. However, these entities often face difficulties related to the lack of an accounting framework that allows them to properly disseminate the results of their activities. Thus, practices that involve financial reporting and an assessment of their social, economic, and financial impact are needed to improve their accountability, sustainability, and operational performance. Modernization and Accountability in the Social Economy Sector is an essential reference source that discusses future avenues of development for the management of SES entities, accounting, control in SES management, and measures of performance in the SES. Featuring research on topics such as online communication, social accounting, and value reporting, this book is ideal for managers, financial consultants, academicians, researchers, and students interested in accounting, management, internal control, auditing, and technology use in the SES.

Human resource management (HRM) can aid nonprofit organizations (NPOs) in facing uncertain, changing environments of funding pressures, increasing competition and demand for services as well as internal challenges. As the distinguishing features of NPOs can render the professionalization of HRM different from the private and public sectors, this book fills a gap in the literature by offering an in-depth look at how this distinctive nature of NPOs shapes the development and implementation of their HR practices. Timely and topical, this book addresses the professionalization of HRM in the nonprofit sector using examples from an exploratory multiple case study of NPOs selected across different fields. Not only does it offer both students and practitioners in the field of HRM and nonprofit management a better understanding of the specific challenges for HRM that stem from the management of several, contradictory bottom lines in NPOs, but it also highlights the opportunities that distinguishing nonprofit features create for the development and implementation of HR practices. By illustrating how NPOs can invest in learning and adapting processes that aid them in the alteration of HRM, this book is an essential resource for those involved in designing, implementing and studying HRM in NPOs.

There is much debate as to how companies carry out their activities in the context of new information and communication technologies influencing organizations to decentralize and develop new managerial practises including outsourcing and networking. Recent theories have emphasized the importance of organization as a key component for building corporate competitive advantage and scholars have looked at this from a range of perspectives including in relation to intangible assets, human capital, work training and the process dimension. Yet the concept of organisational capital as such – in spite of its indubitable relevance and attractiveness- is still to be clarified until now. In this book the subject is approached in four ways. Firstly from an analytical perspective: what is the status of organisational capital as a concept and how is the defined; secondly from a ontological perspective: what type of (implicit) orders can be designed and implemented around organisations; thirdly from the measurement perspective: what kind of frameworks and what type of metrics can be prototyped; and finally the implementation perspective: how should organizations integrate the organisational capital perspective in the definition and implementation of their strategies for resources’ allocation. The book provides the first multifaceted and international effort from a broad perspective, aiming at clarifying the concept of organisational capital and determining its analytical and operational implications.

Intellectual Capital refers to one of the most important sources of business advantage - the knowledge within the organisation of how to create value for customers. This is reflected in the transformation of society into knowledge work and the increasing difference between the book value and the market value of companies. This book addresses the issue of how to develop a system for visualising and measuring intellectual capital.