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Journal of Intellectual Capital ISSN 1469-1930 Volume 5 Number 2 2004 IC at the crossroads: theory and research Guest Editors Bernard Marr and Jay Chatzkel Access this journal online __________________________ 219 Editorial advisory board ___________________________ 220 Abstracts and keywords ___________________________ 221 GUEST EDITORIAL Intellectual capital at the crossroads: managing, measuring, and reporting of IC Bernard Marr and Jay Chatzkel____________________________________ IC valuation and measurement: classifying the state of the art Daniel Andriessen _______________________________________________ Mathematics and modern business management S. Pike and G. Roos _____________________________________________ Measuring and intervening: how do we theorise intellectual capital management? Jan Mouritsen __________________________________________________ Access this journal electronically The current and past volumes of this journal are available at: www.emeraldinsight.com/1469-1930.htm You can also search over 100 additional Emerald journals in Emerald Fulltext at: www.emeraldinsight.com/ft See page following contents for full details of what your access includes. 224 230 243 257 CONTENTS CONTENTS continued Shaken, not stirred: defining and connecting indicators for the measurement and valuation of intangibles Karin Grasenick and Jonathan Low ________________________________ Using content analysis as a research method to inquire into intellectual capital reporting J. Guthrie, R. Petty, K. Yongvanich and F. Ricceri _____________________ Theory and method on intellectual capital creation: addressing communicative action through relative methodics David O'Donnell ________________________________________________ The dynamics of value creation: mapping your intellectual performance drivers Bernard Marr, Giovanni Schiuma and Andy Neely ____________________ Managerial knowledge to organisational capability: new e-commerce businesses Anjali Bakhru __________________________________________________ COMMENTARY Moving through the crossroads Jay Chatzkel ____________________________________________________ 268 282 294 312 326 337 Call for papers ____________________________________ 340 JIC 5,2 220 Journal of Intellectual Capital Vol. 5 No. 2, 2004 p. 220 # Emerald Group Publishing Limited 1469-1930 EDITORIAL ADVISORY BOARD Guy Ahonen Professor in Knowledge Management, Head of Department, Hanken Business School, Finland Sabin Azua Mendia Managing Director, BearingPoint, Spain Margareta Barchan Co-founder and Executive Board Member, Celemi, Sweden Derek Binney Chief Knowledge and Technology Officer, CSC Australia, Australia David H. Brett CEO and Founder, Knexa, Canada Annie Brooking Chief Executive Officer, Lux Inflecta, Iceland Wendi Bukowitz Product Development, Mellon, Human Resources and Investor Solutions, USA Leif Edvinsson Managing Director, Universal Networking Intellectual Capital AB, Sweden Luiz Antonio Joia Associate Professor, Brazilian School of Public and Business Administration, Getulio Vargas Foundation, Brazil Baruch Lev Philip Bardes Professor of Accounting and Finance, Stern School of Business, New York University, USA Bernard Marr Research Fellow at the Center for Business Performance, Cranfield School of Management, UK and Visiting Professor of Intellectual Capital, University of Basilicata, Italy Jose MarõÂa Viedma Marti Professor of Business Administration, Polytechnic University of Catalonia, Spain and President of Intellectual Capital Management Systems (IC