Intellectual Capital and Company’s Value Creation Dynamics

Although the strategic and management literature has dedicated great attention on the role and relevance of intangible and cognitive resources for company competitiveness, there is still a lack of consideration on an in-depth investigation of the links and relationships between Intellectual Capital (IC) and company’s value creation. This is a significant shortcoming since companies are not interested in managing IC for itself, but rather than in the value they can get from explicitly and formally addressing the assessment and management of IC. For this reason the investigation of how IC sustains and drives company’s value creation dynamics is a key issue to be addressed. IC contributes both to define the value of a company and to support the organisation performance improvements towards the achievement of company’s strategic value propositions. In this introduction to the special issue we develop some conceptual interpretations to investigate the position of IC...