ABSTRACT
In the last twenty years we have witnessed an increasing interest in intellectual capital (IC) measurement, management and reporting (Lerro and Schiuma 2013; Chiucchi 2013; Ax and Marton 2008; Karagiannis et al. 2009; Janosevic et al. 2013a). Managers have become aware that the competitiveness of their organizations no longer resides solely in tangible resources (Lerro and Schiuma 2013), and that today, the creation of economic value is based mainly on IC (Drucker 1993; Grant 1996; Stewart 1997; Sveiby 1997a; Edvinsson and Malone 1997; Carlucci et al. 2004; Schiuma et al. 2008; Kianto et al. 2010).
