Mapping and measuring IC in Knowledge- Intensive Organizations: An interventionist study

Domenica Lavorato, Alessandra Lardo and Rita Lamboglia

MANAGEMENT CONTROL, 2025, vol. 2025/1, issue 1, 15-37

Abstract: This research proposes a conceptual framework for mapping and measuring intellectual capital (IC) in knowledge-intensive organizations (KIOs) and designs a tool specifically aimed at identifying and evaluating the processes that lead to the creation, enhancement and maintenance of IC. IC is increasingly recognized as a key strategic asset in today's competitive business environment. However, its intangible nature presents challenges for quantification and it is particularly relevant in KIOs. Despite various frameworks proposed by literature, the practical implementation of IC measurement remains inconsistent, with limited evidence of its adoption and benefits in organizations. This study adopts an interventionist approach, with academics working with a research center to address the issues of IC mapping and measurement. The research findings present a conceptual framework and an IC tool, composed of processes and processes indicators, which has been subsequently tested in a selected department, representing our pilot case. This article contributes to both research and practice on non-financial measurement, by conceptualizing an innovative approach to mapping and measuring IC in the complex context of KIOs.

Date: 2025
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