Structural Capital Reporting

Structural Capital Reporting is a type of intellectual capital reporting that specifically discloses the organizational infrastructure, systems, processes, and intangible assets enabling value creation, distinct from human and relational capital, by providing a formal account of non-physical, firm-specific resources that support sustainable competitive advantage.

24

Publications

767

Citations

53

Authors

34

Institutions

Publications per year

2017–2026

14

Authors

53

  1. DS
    Dyna Seng

    University of Otago, New Zealand

    2 publications · 30 citations

    2

    h-index

  2. MD
    María del Pilar Muñoz Dueñas

    Universidade de Vigo, Spain

    1 publications · 58 citations

    1

    h-index

  3. HP
    Ho‐Tan‐Phat Phan

    University of Chieti-Pescara, Italy

    1 publications · 33 citations

    1

    h-index

  4. RP
    Rakesh Pandey

    University of Otago, New Zealand

    1 publications · 13 citations

    1

    h-index

  5. SG
    Sílvia Gordillo

    Universidad Nacional de La Plata, Argentina

    1 publications · 23 citations

    1

    h-index

1–5 of 53

Venues

  1. Journal of Intellectual Capital

    9 publications · 431 citations

    8

    h-index

  2. Meditari Accountancy Research

    MEDAR · 2 publications · 66 citations

    2

    h-index

  3. International Journal of Knowledge-Based Development

    IJKBD · 1 publications · 15 citations

    1

    h-index

  4. Knowledge and Process Management

    1 publications · 13 citations

    1

    h-index

  5. 1

    h-index

1–5