The papers in this ebook highlight some the most cutting edge research in the field of intellectual capital from Taiwan. In the last several years, the island has prospered and become one of Asia’s economic "Tigers". Taiwan has harvested its intellectual capital and carved out leading global positions in various high-tech industries. With a population of 23 million inhabitants and a growing GDP per capita of $23,400, the Taiwanese continue to make inroads in the global economic battle for knowledge-based supremacy. All of the selected papers in this ebook have been authored by Taiwanese researchers with a closing article from two quasi-government representatives. As a collection, this issue sets the groundwork for many years of future hypothesis development and testing in Taiwan. The authors in this special issue examine intellectual capital from a variety of functional perspectives including strategic management, human resource management, accounting and information technology drawing on much of the extant literature with a Taiwanese flavour.