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Intellectual capital literature review Measurement, reporting and management

Intellectual capital literature review Measurement, reporting and management The rise of the “new economy”, one principally driven by information and knowledge, is attributed to the increased prominence of intellectual capital (IC) as a business and research topic. Intellectual capital is implicated in recent economic, managerial, technological, and sociological developments in a manner previously unknown and largely unforeseen. Whether these developments are viewed through the filter of the information society, the knowledge‐based economy, the network society, or innovation, there is much to support the assertion that IC is instrumental in the determination of enterprise value and national economic performance. First, we seek to review some of the most significant extant literature on intellectual capital and its developed path. The emphasis is on important theoretical and empirical contributions relating to the measurement and reporting of intellectual capital. The second part of this paper identifies possible future research issues into the nature, impact and value of intellectual management and reporting. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Journal of Intellectual Capital Emerald Publishing

Intellectual capital literature review Measurement, reporting and management

Richard Petty; James Guthrie
Journal of Intellectual Capital , Volume 1 (2): 22 – Jun 1, 2000
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Publisher
Emerald Publishing
Copyright
Copyright © 2000 MCB UP Ltd. All rights reserved.
ISSN
1469-1930
DOI
10.1108/14691930010348731
Publisher site
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Abstract

The rise of the “new economy”, one principally driven by information and knowledge, is attributed to the increased prominence of intellectual capital (IC) as a business and research topic. Intellectual capital is implicated in recent economic, managerial, technological, and sociological developments in a manner previously unknown and largely unforeseen. Whether these developments are viewed through the filter of the information society, the knowledge‐based economy, the network society, or innovation, there is much to support the assertion that IC is instrumental in the determination of enterprise value and national economic performance. First, we seek to review some of the most significant extant literature on intellectual capital and its developed path. The emphasis is on important theoretical and empirical contributions relating to the measurement and reporting of intellectual capital. The second part of this paper identifies possible future research issues into the nature, impact and value of intellectual management and reporting.

Journal

Journal of Intellectual Capital – Emerald Publishing

Published: Jun 1, 2000

Keywords: Intellectual capital; Knowledge management; Intangible assets; Research; Methodology

References

  • APB Opinion 17 Intangible Assets
    Accounting Principles Board (APC)
  • FRS 10 Goodwill and Intangible Assets
    Accounting Standards Board (ASB)
  • The Knowledge Evolution, Expanding Organizational Intelligence
    Allee, V.
  • A core competency approach to valuing intangible assets
    Andriessen, D.; Frijlink, M.; van Gisbergen, I.; Blom, J.
  • Reporting on intangible assets
    Backhuijs, J.B.; Holterman, W.G.M.; Oudman, R.S.; Overgoor, R.P.M.; Zijlstra, S.M.
  • Indicators of human capital investment and outcomes from the American society for training and development
    Bassi, L.J.; McMurrer, D.P.
  • The case for multiple methods in empirical management accounting research (with an illustration from budget setting)
    Birnberg, J.G.; Shields, M.D.; Young, S.M.
  • Knowledge Assets: Securing Competitive Advantage in the Information Economy
    Boisot, M. H.
  • Holistic measurement of Intellectual Capital
    Bornemann, M.; Knapp, A.; Schneider, U.; Sixl, K.I.
  • Measuring intellectual capital: learning from financial history
    Boudreau, J.; Ramstad, P.
  • Reporting and managing intellectual capital: evidence from Ireland
    Brennan, N.
  • Intellectual capital: current issues and policy implications
    Brennan, N; Connell, B.
  • Intellectual Capital
    Brooking, A.
  • Developing intellectual capital statements: Lessons from 23 Danish Firms
    Bukh, P.N.; Larsen, H.T.; Mouritsen, J.
  • Constructing intellectual capital statements
    Bukh, P.N.; Larsen, H.T.; Mouritsen, J.
  • Business, Work, and Learning in the New Economy: Business Economy
    Burton‐Jones, A.
  • The value relevance and managerial implications of intangibles: a literature review
    Canibano, L.; Garcia‐Ayuso, M.; Sanchez, M.P.
  • Measuring intangibles: discussion of selected indicators
    Canibano, L.; Garcia‐Ayuso, M.; Sanchez, M.P.; Chaminade, C.; Olea, M.; Escobar, C.G.
  • Growing a knowledge company
    Celemi
  • A simple approximation of Tobin’s Q
    Chung, K.H.; Pruitt, S.W.
  • Intellectual Capital Accounts: New Tool for Companies
    Danish Agency for Trade and Industry (DATI)
  • Developing Intellectual Capital Accounts. Experiences from 19 Companies
    Danish Agency for Trade and Industry (DATI)
  • Your knowledge – can you book it?
    Danish Confederation of Trade Unions (DCTU)
  • Developing Knowledge‐based Client Relationships: The Future of Professional Service
    Dawson, R.
  • Developing intellectual capital at Skandia
    Edvinsson, L.
  • Intellectual capital: realising your company’s true value by finding its hidden brainpower
    Edvinsson, L.; Malone, M.
  • Intellectual capital of nations for future wealth creation
    Edvinsson, L.; Stenfelt, C.

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