Article2003

Research and knowledge interaction

80 citations0/0 files storedJournal of Intellectual Capital

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Intellectual Capital and Performance Analysis Accounting Theory and Financial Reporting Innovation and Knowledge Management

Abstract

This paper discusses the differences and complementarities of the two guidelines for managing, measuring and reporting intellectual capital (IC) that has been developed by the Meritum research group and the Danish Ministry of Science, Technology and Innovation, respectively. IC is closely related to knowledge management and the guidelines describe how to identify a company's knowledge management strategy including the identification of its objectives, initiatives and results in the formation, application and development of the company's knowledge resources. The guidelines also show how to measure IC and communicate the strategy to the stakeholders. The paper outlines the common background for the guidelines, the content of the guidelines and concludes after a comparison with a discussion of the need for research in the area and improvement of future guidelines.

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References

1997The balanced scorecard: Translating strategy into action 1994Putting the Service-Profit Chain to Work 1997The New Organizational Wealth: Managing and Measuring Knowledge-Based Assets 2001Intangibles: Management, Measurement, and Reporting 2001The strategy-focused organization 2010The Service Profit Chain 1997The Intangible Assets Monitor 2001Intellectual capital and the ‘capable firm’: narrating, visualising and numbering for managing knowledge

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2005Firm ownership structure and intellectual capital disclosures 2015Business model disclosure in the Strategic Report 2003Can guidelines for intellectual capital management and reporting be considered without addressing cultural differences?2017Intellectual capital and profitability in an emerging insurance market 2011A methodology for investigating intellectual capital information in analyst reports 2003Intangibles and the transparent enterprise: new strands of knowledge

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