A Critical Analysis of the Intellectual Capital Measuring, Managing, and Reporting Practices in the Non-profit Sector: Lessons Learnt from a Case Study

摘要: In management literature, intellectual capital (IC) is considered the key driver of competitive advantage third millennium enterprise firm; consequently, measuring, managing and reporting IC has become a critical issue. Frameworks addressed to measure report have proliferated, nevertheless adoption these frameworks not so widespread in practice. The strong call for critically investigating practices been raised by several leading authors area. Doing performative research means empirically researching organisational specific contexts, order increase understanding dynamics. By analysing ANPAS Piemonte, an Italian non-profit organisation chosen its long-standing experience issuing audited reports (from 2003 2011), article contributes knowledge how why measured reported specific, outstanding NPO disclosing IC. Moreover, case study analysis shed lights on levers barriers that should be faced other managers intending implement effectively use measurement, system within organisation.