Exploring the benefits of measuring intellectual capital. The Aimag case study

Issue title: Corporate Social Responsibility

Guest editors: Alan E. Singer and Pavel Castka

Article type: Research Article

Authors: Chiucchi, M. Serena^{; *}

Affiliations: Department of Management and Industrial Organization, Faculty of Economics “G. Fuà”, Polytechnic University of the Marche, 60121 Ancona, Italy

Correspondence: [*] Address for correspondence: Prof. M. Serena Chiucchi, Department of Management and Industrial Organization, Faculty of Economics “G. Fuà”, Polytechnic University of the Marche, Piazzale Martelli 8, 60121 Ancona, Italy. Tel.: +39 071 2207207; E-mail: [email protected].

Abstract: In recent years many studies on intellectual capital measurement and reporting systems (ICMRSs) have been carried out. In this paper, a longitudinal case study, of a multi-utility Italian company, Aimag S.p.A., is illustrated. The case shows that ICMRS cannot be simply considered an accounting phenomenon but one that promotes managerial and cultural changes within a company.

Keywords: Intellectual capital, intellectual capital measurement and reporting, longitudinal case study

DOI: 10.3233/HSM-2008-0680

Journal: Human Systems Management, vol. 27, no. 3, pp. 217-230, 2008