Access the full text.
Sign up today, get DeepDyve free for 14 days.
Loading next page...
/lp/emerald-publishing/measuring-and-intervening-how-do-we-theorise-intellectual-capital-pOmjZXRCHU
References (31)
-
N. Bontis, D. Nikitopoulos (2002)
Chapter 1 – Thought Leadership on Intellectual Capital1 -
Karl-Erik Sveiby (1997)
The New Organizational Wealth: Managing and Measuring Knowledge-Based Assets -
J. Roos, L. Edvinsson, G. Roos (1997)
Intellectual Capital: Navigating in the New Business Landscape -
B. Latour (1991)
We Have Never Been Modern -
J. Mouritsen, H.T. Larsen
The 2nd wave of knowledge management: re‐centring knowledge management through intellectual capital -
(2003)
The Measurement of Firm-Specific Organization Capital -
N. (Ed.) Bontis
World Congress on Intellectual Capital Readings: Cutting Edge Thinking on Intellectual Capital and Knowledge Management from the World's Experts -
J. Mouritsen, P. Bukh, H. Larsen, M. Johansen (2002)
Developing and managing knowledge through intellectual capital statementsJournal of Intellectual Capital, 3
-
J. Mouritsen, H. Larsen (2005)
The 2nd wave of knowledge management: The management control of knowledge resources through intellectual capital informationManagement Accounting Research, 16
-
UIf Johanson (2003)
Why are capital market actors ambivalent to information about certain indicators on intellectual capitalAccounting, Auditing & Accountability Journal, 16
-
P. Bukh (2003)
The relevance of intellectual capital disclosure: A paradox?Accounting, Auditing & Accountability Journal, 16
-
L. Edvinsson, M.S. Malone
Intellectual Capital -
A. Andrikopoulos (2005)
Using intellectual capital statements to determine value drivers and priorities for organizational change: a portfolio selection approachKnowledge Management Research & Practice, 3
-
R. Mattessich (2003)
Accounting representation and the onion model of reality: a comparison with Baudrillard's orders of simulacra and his hyperrealityAccounting Organizations and Society, 28
-
B. Marr, D. Gray, A. Neely (2003)
Why do firms measure their intellectual capitalJournal of Intellectual Capital, 4
-
Tomi Hussi, G. Ahonen (2002)
Managing intangible assets – a question of integration and delicate balanceJournal of Intellectual Capital, 3
-
C. Ittner, D. Larcker (2001)
Assessing empirical research in managerial accounting: a value-based management perspectiveJournal of Accounting and Economics, 32
-
D. Solomons (1991)
Accounting and social change: A neutralist viewAccounting Organizations and Society, 16
-
10.1007/978-1-349-14494-5
-
U. Beck, A. Giddens, S. Lash (1994)
Reflexive Modernization: Politics, Tradition and Aesthetics in the Modern Social Order -
N. Bontis, J. Fitz‐enz (2002)
Intellectual capital ROI: a causal map of human capital antecedents and consequentsJournal of Intellectual Capital, 3
-
Jonathon Mote, M. Callon (2000)
The laws of the marketsContemporary Sociology, 29
-
J. Mouritsen, M. Johansen, H. Larsen, P. Bukh (2001)
Reading an intellectual capital statement: Describing and prescribing knowledge management strategiesJournal of Intellectual Capital, 2
-
D. Andriessen
The value of weightless wealth; designing a method for the valuation of intangible resources -
J. Guthrie (2001)
The management, measurement and the reporting of intellectual capitalJournal of Intellectual Capital, 2
-
A. Giddens (1990)
The consequences of modernity -
K. Popper (1972)
Objective Knowledge: An Evolutionary Approach -
Richard Petty, J. Guthrie (2000)
INTELLECTUAL CAPITAL LITERATURE REVIEW: MEASUREMENT, REPORTING AND MANAGEMENTJournal of Intellectual Capital, 1
-
P. Drucker (1993)
Post-Capitalist Society -
J. Mouritsen, H. Larsen, P. Bukh (2001)
Valuing the future: intellectual capital supplements at SkandiaAccounting, Auditing & Accountability Journal, 14
-
10.3386/w9581
- Publisher
- Emerald Publishing
- Copyright
- Copyright © 2004 Emerald Group Publishing Limited. All rights reserved.
- ISSN
- 1469-1930
- DOI
- 10.1108/14691930410533687
- Publisher site
- See Article on Publisher Site
Abstract
Measurement of intellectual capital is important, but not only for descriptive purposes. It is important because it enables intervention. If intervention and measurement are coupled, then measurement is an input rather than an output, and then measurement is not to be evaluated on its reflection of reality but rather on its ability to help actors transform their reality. This is particularly true for intellectual capital, which is widely accepted as part of an agenda for transformation and growth – it is a strategic/political agenda. To arrive at this conclusion, the paper discusses relationships between measurement and intervention comparing conventional financial statements with intellectual capital statements.
Journal
Journal of Intellectual Capital – Emerald Publishing
Published: Jun 1, 2004
Keywords: Intellectual capital; Measurement; Management information; Asset valuation; Narratives