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IC measurement and reporting: establishing a practice in SA mining

IC measurement and reporting: establishing a practice in SA mining This paper presents findings from an investigation of intellectual capital measurement, reporting and management in the South African mining industry. The research methodology employs a combination of content analysis of annual reports for the 20 largest listed companies in South Africa, combined with interviews with senior individuals in mining companies. Data is analysed in accordance with a selected intellectual capital framework consisting of 24 indicators across the three categories of internal, external and human capital. Results show that mining companies tend to report on fewer intellectual capital attributes than other companies and tend to focus more on external attributes such as business collaborations and favourable contracts. Results show that mining companies rate intellectual capital highly, but appear to be lacking in the measurement and reporting of intellectual capital. From these findings it is concluded that mining companies value intellectual capital but lack the appropriate systems and structures to manage intellectual capital meaningfully. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Journal of Intellectual Capital Emerald Publishing

IC measurement and reporting: establishing a practice in SA mining

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References (32)

Publisher
Emerald Publishing
Copyright
Copyright © 2003 MCB UP Ltd. All rights reserved.
ISSN
1469-1930
DOI
10.1108/14691930310472794
Publisher site
See Article on Publisher Site

Abstract

This paper presents findings from an investigation of intellectual capital measurement, reporting and management in the South African mining industry. The research methodology employs a combination of content analysis of annual reports for the 20 largest listed companies in South Africa, combined with interviews with senior individuals in mining companies. Data is analysed in accordance with a selected intellectual capital framework consisting of 24 indicators across the three categories of internal, external and human capital. Results show that mining companies tend to report on fewer intellectual capital attributes than other companies and tend to focus more on external attributes such as business collaborations and favourable contracts. Results show that mining companies rate intellectual capital highly, but appear to be lacking in the measurement and reporting of intellectual capital. From these findings it is concluded that mining companies value intellectual capital but lack the appropriate systems and structures to manage intellectual capital meaningfully.

Journal

Journal of Intellectual Capital – Emerald Publishing

Published: Jun 1, 2003

Keywords: Intellectual capital; South Africa; Mining; Entrepreneurship; Benchmarking; Australia

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