Perspectives on Intellectual Capital

Multidisciplinary Insights Into Management, Measurement, and Reporting


  • Bernard Marr, Chief Executive and Director of Research, The Advanced Performance Institute. Bernard Marr is one of the world's leading experts on strategic performance management. In this capacity he has advised and worked with many leading organizations including Accenture, Astra Zeneca, the Bank of England, and Barclays.

Perspectives on Intellectual Capital bridges the disciplinary gaps and facilitates knowledge transfer across disciplines, featuring views on intellectual capital from the fields of accounting, strategy, marketing, human resource management, operations management, information systems, and economics. It also offers interdisciplinary views on intellectual capital from the perspectives of public policy, knowledge management and epistemology. By analyzing the various perspectives, Editor Bernard Marr is able to present a truly comprehensive understanding of what intellectual capital is, including the "state of the art" thinking about it in each discipline, the common key trends, and the trajectories for future developments, learning, and practice. Contributors include many of the leading thinkers in their respective disciplines: Mie Augier and David Teece on the Economic Perspective, Bernard Marr and Goran Roos on the Strategy Perspective, Baruch Lev, Leandro Canibano, and Bernard Marr on the Accounting Perspective; Sudi Sudarsanam, Ghulam Sorwar, and Bernard Marr on the Finance Perspective; Jan Mourtisen, Per Nikolaj Bukh, and Bernard Marr on the Reporting Perspective; Lisa Fernstrom on the Marketing Perspective; Ulf Johanson on the HR Perspective; L. Martin Clotier and E. Richard Gold on the Legal Perspective; Partick H. Sullivan on the Intellectual Property Perspective; Giovanni Schiuma, Antonio Lerro, and Daniela Carlucci on the Interfirm Perspective; Ahmed Bounfour and Leif Edvinsson on the Public Policy Perspective; J-C Spender and Bernard Marr on a Knowledge-Based Perspective; Goran Roos on An Epistemology Perpsective. Foreword by Robert Grant.Bernard Marr is a Research Fellow in the Centre for Business Performance at Cranfield School of Management, UK, and Visiting Professor, University of Basilicata, Italy.
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Academics, in the field of Intellectual Capital, such as the attendees at the McMaster World Congress on Intellectual Capital, professors and students in Knowledge Management MBA and PhD programs worldwide, Chief Knowledge Officers and other executives charged with valuing and managing Intellectual Capital and other intangibles.


Book information

  • Published: January 2005
  • ISBN: 978-0-7506-7799-8


"Outstanding! Bernard Marr has drawn on the top pioneers and experts in intellectual capital to provide an indispensable resource for investors and executives." -Verna Allee, author of The Future of Knowledge: Increasing Prosperity through Value Networks "This book sets a standard for management thinking now and into the future." - Professor James Guthrie, Faculty of Economics and Business, The University of Sydney, Australia "For many, intellectual capital remains a fad-ridden minefield. Bernard Marr negotiates a route through the distracting complications to prove that intellectual capital is the essence of modern business." - Stuart Crainer, Editor, Financial Times Handbook of Management, Editorial Fellow, London Business School "...the first systematic and scientific approach on the way to elucidate the concept of intellectual capital and on the critical process of deploying intangible assets to establish and sustain competitive advantages." - Dr. José Ma. Viedma Martí, President of Intellectual Capital Management Systems and Professor of Business Administration at Polytechnic University of Catalonia “This book provides valuable insights for absolute IC-beginners as well as for IC-pioneers, like myself, and I highly recommend it to all who are interested in leveraging their company's, regions or nations value creating potential." - Dr. Ante Pulic, Professor of Finance, University of Zagreb, Croatia

Table of Contents

Part I Disciplinary PerspectivesCh 1 An Economics Perspective on Intellectual CapitalCh 2 A Strategy Perspective on Intellectual CapitalCh 3 An Accounting Perspective on Intellectual CapitalCh 4 A Finance Perspective on Intellectual CapitalCh 5 A Reporting Perspective on Intellectual CapitalCh 6 A Marketing Perspective on Intellectual CapitalCh 7 A Human Resource Perspective on Intellectual CapitalCh 8 An Information Systems Perspective on Intellectual CapitalCh 9 A Legal Perspective on Intellectual CapitalCh 10 An Intellectual Property Perspective on Intellectual CapitalPart II Interdisciplinary Views Ch 11 An Interfirm Perspective on Intellectual CapitalCh 12 A Public Policy Perspective on Intellectual CapitalCh 13 A Knowledge-Based Perspective on Intellectual CapitalCh 14 An Epistemology Perspective on Intellectual CapitalPart III Discussion and Final ThoughtsCh 15 The Evolution and Convergence ofIntellectual Capital as a Theme on Intellectual Capital