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Research and knowledge interaction Guidelines for intellectual capital reporting

Research and knowledge interaction Guidelines for intellectual capital reporting This paper discusses the differences and complementarities of the two guidelines for managing, measuring and reporting intellectual capital (IC) that has been developed by the Meritum research group and the Danish Ministry of Science, Technology and Innovation, respectively. IC is closely related to knowledge management and the guidelines describe how to identify a company's knowledge management strategy including the identification of its objectives, initiatives and results in the formation, application and development of the company's knowledge resources. The guidelines also show how to measure IC and communicate the strategy to the stakeholders. The paper outlines the common background for the guidelines, the content of the guidelines and concludes after a comparison with a discussion of the need for research in the area and improvement of future guidelines. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Journal of Intellectual Capital Emerald Publishing

Research and knowledge interaction Guidelines for intellectual capital reporting

Journal of Intellectual Capital , Volume 4 (4): 12 – Dec 1, 2003

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References (33)

Publisher
Emerald Publishing
Copyright
Copyright © 2003 MCB UP Ltd. All rights reserved.
ISSN
1469-1930
DOI
10.1108/14691930310504572
Publisher site
See Article on Publisher Site

Abstract

This paper discusses the differences and complementarities of the two guidelines for managing, measuring and reporting intellectual capital (IC) that has been developed by the Meritum research group and the Danish Ministry of Science, Technology and Innovation, respectively. IC is closely related to knowledge management and the guidelines describe how to identify a company's knowledge management strategy including the identification of its objectives, initiatives and results in the formation, application and development of the company's knowledge resources. The guidelines also show how to measure IC and communicate the strategy to the stakeholders. The paper outlines the common background for the guidelines, the content of the guidelines and concludes after a comparison with a discussion of the need for research in the area and improvement of future guidelines.

Journal

Journal of Intellectual CapitalEmerald Publishing

Published: Dec 1, 2003

Keywords: Accounting; Intangible assets; Intellectual capital; Disclosure

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