{"status":"ok","message-type":"work","message-version":"1.0.0","message":{"indexed":{"date-parts":[[2026,10,22]],"date-time":"2026-10-22T05:32:08Z","timestamp":1792647128226,"version":"4.5.0"},"reference-count":103,"publisher":"Emerald","issue":"1","license":[{"start":{"date-parts":[[2015,2,9]],"date-time":"2015-02-09T00:00:00Z","timestamp":1423440000000},"content-version":"tdm","delay-in-days":0,"URL":"https:\/\/www.emerald.com\/insight\/site-policies"}],"content-domain":{"domain":[],"crossmark-restriction":false},"short-container-title":[],"published-print":{"date-parts":[[2015,2,9]]},"abstract":"<jats:sec><jats:title content-type=\"abstract-heading\">Purpose<\/jats:title><jats:p>\u2013 The purpose of this study is to observe Intellectual Capital (IC) dynamics \u201cin practice\u201d through a temporal lens by considering IC as an on-going process, and thus taking into consideration its life cycle and how it changes over time.<\/jats:p><\/jats:sec><jats:sec><jats:title content-type=\"abstract-heading\">Design\/methodology\/approach<\/jats:title><jats:p>\u2013 A longitudinal case study has been investigated by adopting a participant observation approach to understand how the dynamics of IC are understood in practice.<\/jats:p><\/jats:sec><jats:sec><jats:title content-type=\"abstract-heading\">Findings<\/jats:title><jats:p>\u2013 This study spotlights three main conceptions of IC dynamics (value creation, IC activities and organizational change) which, although generally proposed in literature as separable concepts, do co-exist and interact, in practice as is reflected in the related managerial tools.<\/jats:p><\/jats:sec><jats:sec><jats:title content-type=\"abstract-heading\">Research limitations\/implications<\/jats:title><jats:p>\u2013 The main limitations of this study are twofold. The first is related to the methodology adopted and in particular, to the participant observation approach. The second is related to the specifics of the case study undertaken. This paper contributes to the literature on \u201cIntellectual Capital in action\u201d and \u201cIntellectual Capital in practice\u201d by enriching the understanding of IC dynamics.<\/jats:p><\/jats:sec><jats:sec><jats:title content-type=\"abstract-heading\">Originality\/value<\/jats:title><jats:p>\u2013 By comparison to the extant literature in which the IC dynamics concepts are considered separately, this study combines the three different concepts and examines them<jats:italic>in vivo<\/jats:italic>, adopting a longitudinal perspective.<\/jats:p><\/jats:sec>","DOI":"10.1108\/vine-09-2013-0050","type":"journal-article","created":{"date-parts":[[2015,2,9]],"date-time":"2015-02-09T09:25:21Z","timestamp":1423473921000},"page":"46-66","source":"Crossref","is-referenced-by-count":11,"title":["Intellectual Capital dynamics: seeing them \u201cin practice\u201d through a temporal lens"],"prefix":"10.1108","volume":"45","author":[{"given":"Marco","family":"Giuliani","sequence":"first","affiliation":[],"role":[{"vocabulary":"crossref","role":"author"}]}],"member":"140","reference":[{"key":"key2020122605185315000_b1","doi-asserted-by":"crossref","unstructured":"Abernethy, M.A. , Horne, M. , Lillis, A.M. , Malina, M.A. and Selto, F.H. 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