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Mathematics and modern business management

Mathematics and modern business management This paper recognises the move towards making the disclosure of data concerning intangible resources a requirement. It sets down requirements for intellectual capital measurement systems that can be safely used by companies in disclosures and which are transparent and easily used by others. The paper argues that if rigour and safety comparable with ordinary financial disclosures is to be attained then only the rigour of measurement theory applied to intangible resources will suffice. Some existing methodologies are evaluated against the axioms of measurement theory. None evaluated so far are compliant. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Journal of Intellectual Capital Emerald Publishing

Mathematics and modern business management

Journal of Intellectual Capital , Volume 5 (2): 14 – Jun 1, 2004

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References (18)

Publisher
Emerald Publishing
Copyright
Copyright © 2004 Emerald Group Publishing Limited. All rights reserved.
ISSN
1469-1930
DOI
10.1108/14691930410533678
Publisher site
See Article on Publisher Site

Abstract

This paper recognises the move towards making the disclosure of data concerning intangible resources a requirement. It sets down requirements for intellectual capital measurement systems that can be safely used by companies in disclosures and which are transparent and easily used by others. The paper argues that if rigour and safety comparable with ordinary financial disclosures is to be attained then only the rigour of measurement theory applied to intangible resources will suffice. Some existing methodologies are evaluated against the axioms of measurement theory. None evaluated so far are compliant.

Journal

Journal of Intellectual CapitalEmerald Publishing

Published: Jun 1, 2004

Keywords: Intellectual capital; Asset valuation; Measurement

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