“…This phase also emphasised the dynamic aspects of intellectual capital (Kianto, 2007;Montemari and Nielsen, 2013;de Santis, 2016): in creating value as exemplified by IC navigators (Fernström et al, 2004;Roos et al, 2005), value creation maps Marr, 2008), combinations of both (Cuganesan and Dumay, 2009;Jhunjhunwala, 2009), knowledge asset value spiral (Carlucci and Schiuma, 2006), the analytical hierarchy process (Liu, 2006(Liu, , 2007(Liu, , 2010aCarlucci and Schiuma, 2007;Grimaldi and Cricelli, 2009;Chen, 2009;Asonitis and Kostagiolas, 2010;Chang et al, 2010;Lee, 2010) and the further development of the analytical hierarchy process into the Conjoint Value Hierarchy approach (Pike and Roos, 2004;Roos et al, 2005;Garnett et al, 2008;Millar et al, 2010), strategy maps (Kaplan and Norton, 2004), and causal performance maps (Abernethy et al, 2005), of which the two latter were not developed specifically for intellectual capital applications but include aspects of intellectual capital when used. In addition, there was greater insights into the role of intellectual capital within differing strategic logics, i.e.…”