Article2004

Measuring and intervening: how do we theorise intellectual capital management?

125 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

Measurement of intellectual capital is important, but not only for descriptive purposes. It is important because it enables intervention. If intervention and measurement are coupled, then measurement is an input rather than an output, and then measurement is not to be evaluated on its reflection of reality but rather on its ability to help actors transform their reality. This is particularly true for intellectual capital, which is widely accepted as part of an agenda for transformation and growth – it is a strategic/political agenda. To arrive at this conclusion, the paper discusses relationships between measurement and intervention comparing conventional financial statements with intellectual capital statements.

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References

1990The consequences of modernity 1994We have never been modern 1973Objective Knowledge, an Evolutionary Approach.2012Post-Capitalist Society 1997The New Organizational Wealth: Managing and Measuring Knowledge-Based Assets 1995Reflexive modernization: politics, tradition and aesthetics in the modern social order 2000The Laws of the Markets 2000Intellectual capital literature review

Cited by

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