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N. Bontis, William Keow, S. Richardson (2000)
Intellectual capital and business performance in Malaysian industriesJournal of Intellectual Capital, 1
Jay Holmen (2005)
Intellectual Capital ReportingManagement Accounting Quarterly, 6
P. Pablos (2002)
Knowledge management and organizational learning: typologies of knowledge strategies in the Spanish manufacturing industry from 1995 to 1999J. Knowl. Manag., 6
P. Bukh, J. Mouritsen, H. Larsen, Gitte Hansen, Gustav Jeppesen, Benedikte Stakemann, Darlush Rezai, Bjarne Andersen, Sten Rasmussen, L. Nielsen (2000)
A Guide for Intellectual Capital Statements - A Key to Knowledge Management
Balrampur Chini Mills Limited
The Intellectual Capital and Intangibles Report 1996‐97
Celemi
Celemi's Annual Report 1995
Reliance Industries Limited
The Intellectual Capital Report 1997‐98
Meritum Project
Guidelines for Managing and Reporting on Intangibles (Intellectual Capital Report)
Karl-Erik Sveiby (1997)
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Danish Agency for Development of Trade and Industry
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P. Pablos (2002)
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H. Roberts
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Danish Agency for Development of Trade and Industry
Intellectual Capital Accounts. Reporting and Managing Intellectual Capital
A. Zhou, D. Fink (2003)
The intellectual capital webJournal of Intellectual Capital, 4
N. Bontis (2001)
Managing organizational knowledge by diagnosing intellectual capital: framing and advancing the state of the fieldInternational Journal of Technology Management, 18
P. Pablos (2004)
A guideline for building an intellectual capital statement: the 3R modelInternational Journal of Learning and Intellectual Capital, 1
Skandia
Visualizing Intellectual Capital in Skandia. Supplement to Skandia's 1994 Annual Report
J. Rodríguez, P. Pablos (2002)
Strategic human resource management: an organisational learning perspectiveInternational Journal of Human Resources Development and Management, 2
J.M. Rodriguez Pérez, P. Ordóñez de Pablos
Strategic resources management: an organizational learning perspective
N. Bontis (2001)
World Congress on Intellectual Capital Readings
P. Pablos (2001)
Knowledge management and organizational learning: typologies of generic knowledge strategies in the Spanish manufacturing industry from 1995 to 1999, 1
Shree Cement Limited
The Intellectual Capital Report. Supplement to Annual Report 2000‐01
Purpose – In 1994 the Swedish insurance company Skandia published the first intellectual capital report. Following these steps, other European companies decided to report on intangible resources. The Indian company, Reliance Industries Limited, published the first Indian intellectual capital report in 1997. Later other Indian companies also started to build and publish this new type of corporate report. Now the question is: are there any differences between Indian intellectual capital reports and European intellectual capital reports? If so, what ideas can be derived from these differences? Design/methodology/approach – A case study was carried out to analyse how Indian firms build the intellectual capital report. In particular three leading Indian firms were selected: Reliance Industries Limited, Balrampur Chini Mills, and Shree Cement Limited. Findings – The paper offers insights into how leading Indian firms measure and report knowledge‐based resources. The Indian intellectual capital report does not focus on the business model, values, mission and vision and/or knowledge management issues as in the case of European intellectual capital reports. It presents a “narrative” style. This is a major distinctive feature of Indian reports. Practical implications – The case study may help other companies to build the intellectual capital report. As the paper also provides a comparative view of Indian and European intellectual capital reports, managers can decide which approach better fits their firms. Originality/value – Most papers on intellectual capital measuring and reporting focus on European firms. However, this pioneer paper offers some insights into the reporting of intellectual capital in Indian companies.
Journal of Intellectual Capital – Emerald Publishing
Published: Mar 1, 2005
Keywords: Case studies; India; Intangible assets; Intellectual capital
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