The Electronic Journal of Knowledge Management publishes original articles on topics relevant to studying, implementing, measuring and managing knowledge management and intellectual capital.

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Special Theme Call for papers

Knowledge Management and Intellectual Capital Measurement Practices in Organizations
What, how and why?

The measuring and reporting of knowledge management (KM) practices and intellectual capital (IC) have been at the core of scholarly debate for decades. Systematic research flourished in the beginning of the nineties following the ideal of improving company performance and competitive advantage through the measurement, management and reporting of IC (Edvinsson and Malone, 1997; Stewart, 1997; Sveiby, 1997). However, despite the great interest shown in theory, the benefits attributed to measuring and reporting IC and knowledge are not fully recognized in practice, thus leading to a call for more rigorous and performative research (Mouritsen, 2006; Dumay, 2012; Guthrie et al., 2012). Adopting a performative approach helps bridge the gap between theory and practice by studying the management of IC and knowledge “in action”, inside organizations, to understand how knowledge resources such as people, processes and relationships are actually mobilized (Mouritsen et al., 2001a and 2001b; Mouritsen and Larsen, 2005) and thus to better understand how these resources interact in order to create value (Cuganesan, 2005).

This Special Issue invites submissions from authors, both academics and practitioners, as well as  jointly written, to address these concerns.

Papers featuring case-based research on KM and IC in practice are specifically encouraged. We also encourage, submissions adopting different theoretical lenses to research methods for managing, measuring and reporting KM and IC and the gap between theory and praxis.

Topics of interest include but are not limited to:

  • Sense and nonsense of measuring and reporting intellectual capital and knowledge management practices from an organizational point of view
  • Voluntary disclosure of IC and knowledge: when, why and how?
  • Voluntary disclosure of IC and knowledge in external reports (e.g. sustainability, CSR, social reports, IC reports, integrated reports)
  • Measuring, reporting and managing knowledge and intellectual capital in public, private and non-profit organizations
  • How knowledge, intellectual capital, and other non-financial capitals can be jointly deployed to create value
  • How the Business Model platform can favor the measurement and management of knowledge and IC
  • Interventionist research on IC and knowledge management
  • KM and IC practices in SMEs
  • The age of digitalization: what does it mean for measuring and valuing KM and IC?
  • The link between measuring KM and IC and open innovation activities
  • Managing and measuring risks related to KM and IC


Please read the Submission Guidelines before submitting your paper.


Guest Editor profiles:

Dr Maria Serena Chiucchi is Full Professor of Management Accounting at Università Politecnica delle Marche, in Ancona, Italy. She has  been a Visiting Professor at University of Sydney Business School. Her research interests include intellectual capital, management control and qualitative research methods with particular reference to the case study method. In addition, over the last fifteen years, she has been conducting several interventionist research projects regarding management accounting, Intellectual Capital and more recently, Integrated Reporting. She has authored books, book chapters and Journal articles on these topics.

Susanne Durst is an Associate Professor and Docent at the School of Business at University of Skövde. She is also the leader of the research group knowledge and innovation management (KIM) at the School of Business at University of Skövde. Her research interests include small business management, SME business transfers, knowledge (risk) management, and corporate governance. She has been conducting several national and international research projects on knowledge management, SME business transfers, marketing, corporate governance, and innovation management. Her work has been awarded with different awards, including the Transeo Academic Award in 2012 and has been published in international peer-reviewed journals.