In the light of a research project focused on a longitudinal analysis of intellectual capital reports published in various countries, this paper develops a practical guideline for intellectual capital measuring and reporting. In particular, the model proposes that the intellectual capital statements must be integrated by the intellectual capital report, the intellectual capital flow report and the intellectual capital memo report. These three elements are fully described and analysed here.
International Journal of Learning and Intellectual Capital – Inderscience Publishers
Published: Jan 1, 2004
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