Article2008

Exploring the benefits of measuring intellectual capital. The Aimag case study

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

Abstract

In recent years many studies on intellectual capital measurement and reporting systems (ICMRSs) have been carried out. In this paper, a longitudinal case study, of a multi-utility Italian company, Aimag S.p.A., is illustrated. The case shows that ICMRS cannot be simply considered an accounting phenomenon but one that promotes managerial and cultural changes within a company.

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1989The Structuring of Organizations 1998Intellectual capital: The new wealth of organizations 1994Levers of Control: How Managers Use Innovative Control Systems to Drive Strategic Renewal 2001The strategy-focused organization 1999Performance Measurement and Control Systems for Implementing Strategy 1993The Constructive Approach in Management Accounting Research.2001Intellectual capital and the ‘capable firm’: narrating, visualising and numbering for managing knowledge 2001Is intellectual capital performance and disclosure practices related?

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2016A history of intellectual capital measurements: from production to consumption

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