Intangible Capital

The Intangible Capital (IC) has updated its author guidelines and manuscript template.

All new submissions must now use the new template and follow the APA 7th edition citation and referencing style, replacing the previous APA 5th edition standard. The template includes guidance and examples to help authors correctly format their citations and references.

The journal also introduces new mandatory transparency statements at the end of each article, including Authors’ Contributions, Data Availability, and Use of Artificial Intelligence.

Authors are encouraged to review the updated template and full guidelines before submitting their manuscripts.

Intangible Capital is evolving to better reflect the dynamics of today’s knowledge-driven and service-oriented economy.
The journal now focuses on the strategic role of intangible resources—such as knowledge, innovation, R&D, intellectual and relational capital, learning processes, and strategic capabilities—as key drivers of value creation, competitiveness, and societal impact.

We welcome theoretical, empirical, and methodological contributions that deepen understanding of how organizations, public services, and institutions leverage these resources to transform their performance and generate sustainable innovation.

Particular attention is given to studies exploring:

• The creation, management, and diffusion of knowledge.

• Governance and valuation of intangible assets.

• Innovation ecosystems and digital transformation.

• Public sector strategies that enhance service delivery and citizen engagement.

By fostering an interdisciplinary dialogue across management, economics, innovation studies, public administration, and information systems, Intangible Capital aims to contribute to both academic progress and practical insight.

Authors interested in submitting manuscripts aligned with the new scope can find the full description in the Focus and Scope section of the journal.

Join us in exploring how intangible resources shape the future of organizations and society.

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IC has recently signed the DORA declaration.

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VII Congrés Català de Comptabilitat i Direcció, organized by ACCID, will be held on June 8 and 9, 2017 in the IESE Business School (Barcelona).

Web of the Conference

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From 2017-01-01, papers accepted for publication in Intangible Capital must be translated into English. Optionally, the paper can be published in both languages (English and the original language) for an extra cost of EUR 75 per paper.

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