Balanced scorecard (BSC) is widely studied and practiced. As research on the BSC has
matured since its introduction in 1992, it is timely to assess its progress and outline future …

The increasing strategic importance of environmental, social and ethical issues as well as
related performance measures has spurred interest in corporate sustainability performance …

Intangibles are becoming increasingly important to the scientific community as well as the
business world. This is mainly due to a highly competitive business environment combined …

This introductory editorial to the special issue “IC at the crossroads: theory and research”
explains the rationale and background to the studies. In addition it outlines reasons why the …

Intangible assets have become important factors of value creation in today's knowledge
economy. However, individually they are often commodities and only create value in …

This paper takes a resource‐based view of the R&D process. Based on the literature, we
forward a theory that allows us to predict the dynamic interaction and transformation of five …

With their most recent publications on the balanced scorecard, Kaplan and Norton have
focused on the learning and growth perspective in an attempt to clarify its constituent parts …

Purpose–The purpose of this paper is to: investigate the current state of intellectual capital
(IC) as an academic discipline, and explore the impact of IC on the state of practice …

The importance of intellectual capital (IC), as a prime value driver in today's knowledge‐
based economy, is undisputed. Benchmarking is seen as a tool for identifying …

Kenneth Andrews (1971) defined corporate strategy as follows:“The pattern of decision
making in a company that determines and reveals its objectives, purposes, or goals …