IC 21: reflections from 21 years of IC practice and theory

Abstract

Purpose The purpose of this paper is to reflect on 21 years of IC theory and practice as input into discussing the origins of IC, its multiple perspectives and where it is heading. Design/methodology/approach This article is based on the author's reflections of the past and vision for the future. Findings IC is still for many an invisible fuzzy dimension, or mainly a measuring and accounting issue. For others, it is thought of as a more and more strategic ecosystem for sustainable value creation. Is there a kind of learned blindness in financial capital accounting or ignorance of new value opportunity spaces? We need to go beyond IC reporting. We are on the edge of something, but what? Originality/value The paper presents the personal views of an internationally renowned IC academic and practitioner about what the future may hold for IC.