Get 20M+ Full-Text Papers For Less Than $1.50/day. Start a 14-Day Trial for You or Your Team.

Learn More →

The management, measurement and the reporting of intellectual capital

The management, measurement and the reporting of intellectual capital The rise of the "new economy", one principally driven by information and knowledge, international competitiveness and changing patterns of interpersonal activities is attributed to the increased prominence of intellectual capital (IC) as a management and research topic. There is indeed much to support the assertion that IC in the new century will be instrumental in the determination of enterprise value and national economic performance. Stemming from this awareness of the value of know-how is a drive to establish new metrics that can be used to record and report the value attributable to knowledge within an organisation. The task has been given impetus by the fact that early work appearing in the accounting financial reports of Swedish companies involves the application of non-financial metrics and focuses on intangible assets. This represents a significant departure from traditional financial and management accounting orthodoxy. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Journal of Intellectual Capital Emerald Publishing

The management, measurement and the reporting of intellectual capital

Journal of Intellectual Capital , Volume 2 (1): 15 – Mar 1, 2001

Loading next page...
 
/lp/emerald-publishing/the-management-measurement-and-the-reporting-of-intellectual-capital-7O3ykhaVCF

References (71)

Publisher
Emerald Publishing
Copyright
Copyright © 2001 MCB UP Ltd. All rights reserved.
ISSN
1469-1930
DOI
10.1108/14691930110380473
Publisher site
See Article on Publisher Site

Abstract

The rise of the "new economy", one principally driven by information and knowledge, international competitiveness and changing patterns of interpersonal activities is attributed to the increased prominence of intellectual capital (IC) as a management and research topic. There is indeed much to support the assertion that IC in the new century will be instrumental in the determination of enterprise value and national economic performance. Stemming from this awareness of the value of know-how is a drive to establish new metrics that can be used to record and report the value attributable to knowledge within an organisation. The task has been given impetus by the fact that early work appearing in the accounting financial reports of Swedish companies involves the application of non-financial metrics and focuses on intangible assets. This represents a significant departure from traditional financial and management accounting orthodoxy.

Journal

Journal of Intellectual CapitalEmerald Publishing

Published: Mar 1, 2001

Keywords: Knowledge management; Intangible assets; Management accounting; Financial reporting.

There are no references for this article.