A guideline for building an intellectual capital statement: the 3R model

A guideline for building an intellectual capital statement: the 3R model 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. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png International Journal of Learning and Intellectual Capital Inderscience Publishers

A guideline for building an intellectual capital statement: the 3R model

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Publisher
Inderscience Publishers
Copyright
Copyright © Inderscience Enterprises Ltd. All rights reserved
ISSN
1479-4853
eISSN
1479-4861
Publisher site
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Abstract

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.

Journal

International Journal of Learning and Intellectual CapitalInderscience Publishers

Published: Jan 1, 2004

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