Implementing an Intellectual Capital framework in practice

Abstract Purpose – The purpose of this paper is to analyse the transition from measurement to management in relation to intellectual capital (IC). It aims to understand the relationships between measurement of IC and operational activities, strategies and context. Design/methodology/approach – This study takes an “action research” perspective to investigate the management of the analysed company in respect to IC. Findings – The study concerns a company operating in the field of electronics and defence, which has developed a model of IC management. Every project set up by the company that impacts on IC is subject to measurement, valuation and reporting. This model aims to be an effective support to general management, providing a link between intangible assets and capabilities that create value. Originality/value – This study does not aim to develop a framework for IC measurement but to highlight the process leading to implementing an IC framework in practice. Paper type- Research paper