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The Unseen Wealth
- Publisher
- Emerald Publishing
- Copyright
- Copyright © 2007 Emerald Group Publishing Limited. All rights reserved.
- ISSN
- 1469-1930
- DOI
- 10.1108/14691930710774821
- Publisher site
- See Article on Publisher Site
Abstract
Purpose – This article aims to summarise a successful, pioneering prototyping project in Germany with IC statements, supported by the German Ministry of Labour and Economics (BMWA). Design/methodology/approach – A systematic process view method has been applied. A special impact scoring method generates a map, enabling management to determine where they should give executive priority for intellectual capital investment. Findings – Most of the participating companies would like to have a more standardized Wissensbilanz with indicators for added value in order to use the tool as a complimentary report (management report) for the purpose of external reporting as well as comparison. Originality/value – The project has now inspired some 100 enterprises of different types and is now spreading outside Germany.
Journal
Journal of Intellectual Capital – Emerald Publishing
Published: Jul 31, 2007
Keywords: Intellectual capital; Financial reporting; Flowcharts; Germany