摘要：This issue of EJKM is driven by the challenge and objective to identify scientific research that can link theoryand practice. The search for new metrics and approaches that can capture the nature of intellectual resourceshas motivated efforts to improve how organizations manage their sources of value; by nurturing themcomprehensively, this scientific field can be seen as a profit driver towards sustainable financial and strategicpositioning. The six papers in this issue are focused on the role of IC in firms’ sustainable value creation andperformance (Rossi and Magni, 2017; Harlow, 2017), on the role of IC players (Chiucchi and Giuliani, 2017;Bardy, Rubens and Eberle, 2017; Harlow, 2017), and social capital as a whole (Maher et al., 2017), as keyintangible resources (Lopes et al., 2016; Schiuma et al., 2008) that can link IC theory and practice, in particularin its Human Capital dimension. These papers are based on several research approaches (quantitative andqualitative), reinforcing the traditional insights that intellectual capital can be explored, developed, andperceived from internal and external players from an epistemological or ontological dimension (Lopes, 2015).
