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In the knowledge economy, caracterized by complex and dynamic competitive environments, knowledge‐based resources represent the true source of sustained competitive advantage for the firm. However, most of these intangible resources are not reported on the traditional annual report. As “what is measured is managed”, firms increasingly need to measure and report these resources. Thus, the intellectual capital report offers a holistic view of the organization's roots of value. There are three main parts to this paper. First, the growing importance of organizational knowledge‐based resources is addressed. Second, a concise review of the most significant on intellectual capital is summarized. Third, an image is shown of what Spanish firms are doing in terms of knowledge management and intellectual capital measuring and reporting. This situation is compared with intellectual capital reports of firms from Asia, the Middle East and other European countries.

Purpose This study aims to explore the complex relationship between leadership and organizational knowledge sharing by investigating the moderating role of exchange ideology on the relation between transformational leadership in attributed charisma and knowledge sharing and the influence of attributed charisma and knowledge sharing on task performance. The influence of leadership in organizational knowledge sharing process has been gradually highlighted. Design/methodology/approach Based on the review of relevant literature and survey, a structural equation model considering four factors in the model together is now constructed and provides four hypotheses which can be verified. Self-completed questionnaires were collected from 163 students in the context of a graduate class in China. Findings The findings illustrate the relationship between leadership theory and knowledge sharing from a perspective of social exchange theory. In particular, results show that both transformational leadership and knowledge sharing have positive impacts to task performance and for individuals with low exchange ideology the positive influence from attributed charisma to knowledge sharing is stronger. Originality/value This research introduces exchange ideology as a moderator and explains the complex relationship between transformational leadership and knowledge sharing with sufficient proof. Transformational leadership in attributed charisma is more effective to those individuals with low exchange ideology in facilitating their knowledge effort. This paper can be theoretically and practically helpful to researchers and enterprise leaders in organizational knowledge management.

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The purpose of this empirical study is to investigate the current state of best practices in the trans‐disciplinary field of intellectual capital (IC) management and measurement. First, this paper is intended to provide a conceptual framework for IC analysis. Second, it explores interesting factors regarding the dynamics of measuring and reporting IC in pioneer firms in Asia, Europe and the Middle East. After an in‐depth case analysis of leading firms in this field, a holistic IC model is discussed, which involves managing, measuring and reporting on IC. Finally, avenues for further research are suggested.