Article2001

Reading an intellectual capital statement

Jan Mouritsen · Mette Rosenkrands Johansen · Heine Thorsgaard Larsen · Per Nikolaj Bukh

153 citations0/0 files storedJournal of Intellectual Capital

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Intellectual Capital and Performance Analysis Accounting Theory and Financial Reporting Accounting and Organizational Management

Abstract

This paper introduces a framework for analysing intellectual capital statements. It is suggested that the three‐way model of intellectual capital (human, organisations and structural) can be developed in its descriptive and its prescriptive qualities. Another model is offered which relate intellectual capital indicators to the firm’s knowledge strategy. This IC accounting system describes the transactions that allow the firm’s knowledge strategy to be implemented and it prescribes an agenda from which it is possible to monitor the effects around intellectual resources, to qualify and upgrade them and to survey the portfolio of intellectual resources. An example of Systematic Software Engineering’s two intellectual capital statements from 1999 and 2000 is used to illustrate how intellectual capital statements may be read from this perspective.

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References

1987Science in Action 1997The New Organizational Wealth: Managing and Measuring Knowledge-Based Assets 2000Intellectual capital literature review 1997Intellectual Capital: Navigating the New Business Landscape 1997Developing intellectual capital at Skandia 1999The knowledge toolbox:1997Developing intellectual capital at Skandia 1997Measuring your company's intellectual performance

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2008Intellectual capital reporting by the New Zealand local government sector 2005Intellectual capital‐in‐action and value creation 2008Perceptions of knowledge management and intellectual capital in the banking industry 2008Intellectual Capital and Innovation Performance: Empirical Evidence in the Turkish Automotive Supplier 2020Knowledge management in higher education: a literature review and further research avenues 2003Intellectual capital accounting as management fashion: a review and critique

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