CFP: JEMI 2022 : Management, Measurement, and Disclosure of Intangible Assets in Organizations: (Non)Standards, Practice, and Use
Call For Papers
Acknowledging the competitive value of organizational intangible assets, scholars have addressed the problem of managing, measuring, and reporting them, particularly during the last three decades. Intangible assets incorporate “intellectual material, knowledge, experience, intellectual property and information that can be put to use to create value” (Dumay, 2016) and are often referred to in terms of intellectual capital (IC) consisting of human, structural and relational capital.
Scholars have proposed many different frameworks and models for measuring and reporting intangible assets, which could offer accountability to stakeholders and provide internal information for managerial decision-making. However, the benefits attributed to these frameworks have not been fully recognized in practice (Dumay & Garanina, 2013; Nielsen et al., 2017). Therefore, several alternatives to IC reporting have been suggested: integrated reporting and IC disclosure (Schaper et al., 2017). In addition, different kinds of information about intangible assets might be reported within the different reporting frameworks, such as integrated reporting, financial statements, or a Global Reporting Initiative, of which IC forms an essential part (de Villiers & Sharma 2017). Further, digital transformation switches the roles in terms of who becomes the producer of IC information, and how it is presented. Thus, for example, in the context of higher education institutions, information about intangible assets resides within online national student surveys (Slettli & Panteleeva, 2022), yet little is known about how this information is used actually to manage intangible assets in practice.
This special issue invites authors to focus on and investigate the managerial implications of intangible assets and IC in action inside different types of organizations. There is a necessity to study how knowledge resources such as people, processes, and relationships are actually mobilized (Mouritsen & Larsen, 2005). Thus, to better understand how these resources interact to create value (Cuganesan, 2005). Further, there is a knowledge gap concerning the connection between IC information and its practical use.
The special issue welcomes papers adopting a wide range of research methods including, but not limited to, case studies, surveys, as well as literature reviews, and conceptual papers. Some examples of topics of interest include, but are not limited to:
Management, measurement, and disclosure of intangibles and IC in modern organizations: what, why and how?
Creating, identifying, mapping, and securing intangibles in private and public organizations.
Managing, measuring, and disclosing intangibles in public, private, and non-profit organizations.
Management, measurement, and disclosure of intangibles and IC in knowledge organizations.
Reporting versus disclosing of IC: who, when, and how?
Managing intangibles and IC disclosure for sustainable organizational value creation.
Understanding organizational dynamics in the light of IC disclosure.
Digital transformation: what does it mean for the management and measurement of intangibles?
Case studies of IC in practice
Intangibles and IC in public and third sector organizations and their impact beyond the organization
Stakeholders’ role for the management and disclosure of intangibles
Contesting the new and established systems, approaches, and methods for the management, measurement, and disclosure of intangibles
Challenges and controversies of managing and measuring intangibles in particular contexts
Submission deadline: 30 August 2022
Papers reviewed: 30 November 2022
Final versions of accepted papers delivered: 30 December 2022
Papers published: 2023
Papers should be submitted to JEMI before the end of 30 May 2022 at firstname.lastname@example.org The papers will undergo a double-blind review. Submissions must be in English, should be 8000 - 10000 words, and follow rigorously all the submission requirements posted on the JEMI website at http://jemi.edu.pl/submission-and-policy