Over the last few decades, research on measuring, managing, and reporting intangibles and intellectual capital (IIC) has developed into the core of the scholarly debate. Despite the interest shown in developing theory, the benefits attributed to measuring, managing and reporting IIC are not fully recognised 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 implies studying the meas- urement, management and reporting of IIC ‘in action’, inside and among organizations, to understand how knowledge resources such as people, processes and relationships are mobilised and activated to create value. Qualitative methods, such as case studies, interviews and observations are particularly suited to the investigation of IIC in action because they allow researchers to study the complex dynamics within companies and among organizations. Additionally, researchers can also help implement IIC practices by using interventionist research, which uses case studies and qualitative methods to investigate IIC in situ and help fill the gap between theory and practice (Dumay & Baard, 2017). Thus, IIC research that looks both inside and outside the organization continues to develop new insights into how organizations create value.
Manes Rossi, F., levy orelli, R., Badia, F., Dicuonzo, G., Petruzzelli, S., Dell’Atti, V., et al. (a cura di). (2019). Qualitative Research in Intangibles, Intellectual Capital and Integrated Reporting Practices. Roma : Roma TrE-Press [10.13134/978-88-32136-21-0].