Table of Contents The past, present and future for intellectual capital research: An overview John Dumay, James Guthrie, Federica Ricceri, and Christian Nielsen Part 1 – Stage 5: Critical IC The critical path of intellectual capital John Dumay, James Guthrie, and Jim Rooney Accounting for people Robin Roslender and Lissa Monk Part 2 – Stage 4: IC Ecosystems Seven Dimensions to Address for Intellectual Capital and Intangible Assets Navigation Leif Edvinsson Understanding and exploiting intellectual capital grounding regional development: Framework and metrics Giovanni Schiuma and Antonio Lerro Past, present, and future: Intellectual capital and the New Zealand public sector Grant Samkin and Annika Schneider Intellectual capital in the context of healthcare organizations: Does it matter? Emidia Vagnoni Part 3 – Stage 3: IC in Practice Rethinking models of banks and financial institutions using empirical research and ideas about intellectual capital John Holland Mobilizing intellectual capital in practice – A story of an Australian financial institution Vijaya Murthy and James Guthrie Intellectual capital management in public universities Jan Michalak, Joanna Krasodomska, Gunnar Rimmel, Jesper Sort, and Dariusz Trzmielak IC – A (re)turn to practice Hannu Ritvanen and Karl-Erik Sveiby Intellectual capital and innovation Jim Rooney and John Dumay Intellectual capital disclosure in digital communication Maurizio Massaro and John Dumay Enabling relational capital through customer performance measurement practices: A study of not-for-profit organizations Suresh Cuganesan Sustained competitive advantage and strategic intellectual capital management – Evidence from Japanese high performance small to medium sized enterprises Jun Yao and Chitoshi Koga Towards an integrated intellectual capital management framework Ulf Johanson Enabling intellectual capital measurement through business model mapping: The Nexus case Marco Montemari and Maria Serena Chiucchi Intellectual capital disclosure: What benefits, what costs, is it voluntary? Sarah Jane Smith Wissensbilanz Made in Germany – 12 years of experience confirm a powerful instrument Manfred Bornemann A management control system for environmental and social initiatives: An intellectual capital approach Paola Demartini and Cristiana Bernardi Levers and barriers to the implementation of intellectual capital reports: A field study Maria Serena Chiucchi, Marco Giuliani, and Stefano Marasca Revival of the fittest? Intellectual capital in Swedish companies Gunnar Rimmel, Diogenis Baboukardos, and Kristina Jonäll Emerging integrated reporting practices in the United States Mary Adams Capital reporting in Sweden: Insights about inclusiveness and integrativeness Peter Beusch and Axel Nilsson Part 4 – Stage 2: IC Guidelines Key contributions to the intellectual capital field of study Göran Roos Value creation in business models is based in intellectual Capital – And only intellectual capital! Henrik Dane-Nielsen and Christian Nielsen Making intellectual capital matter to the investment community Morten Lund and Christian Nielsen Intellectual Capital Profiles and Financial Performance of the Firm Henri Inkinen, Paavo Ritala, Mika Vanhala, and Aino Kianto Does intellectual capital matter for organizational performance in emerging markets? Evidence from Chinese and Russian contexts Aino Kianto, Tatiana Garanina, and Tatiana Andreeva Part 5 – Stage 1: IC Importance Integrated reporting and the connections between integrated reporting and intellectual capital Charl de Villiers and Pei-Chi Kelly Hsiao The Relevance of IC Indicators Bino Catasús