In management literature, intellectual capital(IC) is considered the key driver of the competitiveadvantage of the third millennium enterprise firm; consequently,measuring, managing and reporting IC hasbecome a critical issue. Frameworks addressed to measureand report IC have proliferated, nevertheless the adoptionof these frameworks is not so widespread in practice. Thestrong call for critically investigating IC practices has beenraised by several leading authors in the area. Doing acritical and performative IC research means empiricallyresearching IC organisational practices in specific contexts,in order to increase the understanding of the IC dynamics.By critically analysing the IC practices of ANPAS Piemonte,an Italian non-profit organisation chosen for itslong-standing experience in issuing audited IC reports(from 2003 to 2011), the article contributes to the knowledgeof how and why IC is measured and reported in aspecific, outstanding NPO disclosing IC. Moreover, thecase study analysis contributes to shed lights on the leversand barriers that should be faced by other managersintending to implement and effectively use an IC measurement,management and reporting system withinorganisation.

A critical analysis of the intellectual capital measuring, managing and reporting practices in the non-profit sector. Lessons learnt from a case study

VELTRI, Stefania
;
Bronzetti G.
2015

Abstract

In management literature, intellectual capital(IC) is considered the key driver of the competitiveadvantage of the third millennium enterprise firm; consequently,measuring, managing and reporting IC hasbecome a critical issue. Frameworks addressed to measureand report IC have proliferated, nevertheless the adoptionof these frameworks is not so widespread in practice. Thestrong call for critically investigating IC practices has beenraised by several leading authors in the area. Doing acritical and performative IC research means empiricallyresearching IC organisational practices in specific contexts,in order to increase the understanding of the IC dynamics.By critically analysing the IC practices of ANPAS Piemonte,an Italian non-profit organisation chosen for itslong-standing experience in issuing audited IC reports(from 2003 to 2011), the article contributes to the knowledgeof how and why IC is measured and reported in aspecific, outstanding NPO disclosing IC. Moreover, thecase study analysis contributes to shed lights on the leversand barriers that should be faced by other managersintending to implement and effectively use an IC measurement,management and reporting system withinorganisation.
Intellectual capital; non-profit organization; case study
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Utilizza questo identificativo per citare o creare un link a questo documento: http://hdl.handle.net/20.500.11770/159318
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