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- Publisher
- Emerald Publishing
- Copyright
- Copyright © 2008 Emerald Group Publishing Limited. All rights reserved.
- ISSN
- 1469-1930
- DOI
- 10.1108/14691930810913186
- Publisher site
- See Article on Publisher Site
Abstract
Purpose – The purpose of this paper is to develop a conceptual framework that can be used to formalise a reporting model for intellectual capital (IC). Design/methodology/approach – This paper proposes a reporting model with a formal definition and classifications of IC to analyse and report on the IC generated by a firm. Findings – This paper demonstrates that the field is maturing to one in which it is possible to analyse existing definitions and classifications of IC to construct a formal body of items that can be considered as IC for use in the study and application of IC. Practical implications – The paper presents a formal reporting model which can be used generally in the analysis of the IC generated from the production process of a firm. Originality/value – This study examines the characteristics of items that can be considered as IC in order to provide a formal classification system of IC that can be instilled in a reporting system which can be used generally in any organization that involves the use of IC.
Journal
Journal of Intellectual Capital – Emerald Publishing
Published: Oct 17, 2008
Keywords: Intellectual capital; Intangible assets