caa a22 4500 605483973 CHVBK 20210128100434.0 cr unu---uuuuu 210128e20151001xx s 000 0 eng 10.1007/s10551-014-2284-7 doi (NATIONALLICENCE)springer-10.1007/s10551-014-2284-7 A Critical Analysis of the Intellectual Capital Measuring, Managing, and Reporting Practices in the Non-profit Sector: Lessons Learnt from a Case Study [Elektronische Daten] [Stefania Veltri, Giovanni Bronzetti] In management literature, intellectual capital (IC) is considered the key driver of the competitive advantage of the third millennium enterprise firm; consequently, measuring, managing and reporting IC has become a critical issue. Frameworks addressed to measure and report IC have proliferated, nevertheless the adoption of these frameworks is not so widespread in practice. The strong call for critically investigating IC practices has been raised by several leading authors in the area. Doing a critical and performative IC research means empirically researching 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 its long-standing experience in issuing audited IC reports (from 2003 to 2011), the article contributes to the knowledge of how and why IC is measured and reported in a specific, outstanding NPO disclosing IC. Moreover, the case study analysis contributes to shed lights on the levers and barriers that should be faced by other managers intending to implement and effectively use an IC measurement, management and reporting system within organisation. Springer Science+Business Media Dordrecht, 2014 Intellectual capital (IC) nationallicence Measuring, management and Reporting Intellectual capital reporting nationallicence IC practices nationallicence Case study nationallicence Critical research nationallicence Non-profit organisations (NPOs) nationallicence Italy nationallicence Veltri Stefania Department of Business Administration and Law, University of Calabria, Ponte P. Bucci, 87036, Arcavacata di Rende, Cosenza, Italy aut Bronzetti Giovanni Department of Business Administration and Law, University of Calabria, Ponte P. Bucci, 87036, Arcavacata di Rende, Cosenza, Italy aut Journal of Business Ethics Springer Netherlands 131/2(2015-10-01), 305-318 0167-4544 131:2<305 2015 131 10551 https://doi.org/10.1007/s10551-014-2284-7 text/html Onlinezugriff via DOI BK010053 XK010053 XK010000 Metadata rights reserved Springer special CC-BY-NC licence nationallicence 1 research-article jats NATIONALLICENCE NATIONALLICENCE NL-springer NATIONALLICENCE 856 40 https://doi.org/10.1007/s10551-014-2284-7 text/html Onlinezugriff via DOI NATIONALLICENCE 700 1- Veltri Stefania Department of Business Administration and Law, University of Calabria, Ponte P. Bucci, 87036, Arcavacata di Rende, Cosenza, Italy aut NATIONALLICENCE 700 1- Bronzetti Giovanni Department of Business Administration and Law, University of Calabria, Ponte P. Bucci, 87036, Arcavacata di Rende, Cosenza, Italy aut NATIONALLICENCE 773 0- Journal of Business Ethics Springer Netherlands 131/2(2015-10-01), 305-318 0167-4544 131:2<305 2015 131 10551