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The archaeology of intellectual capital: a battle between concepts
Mälardalens högskola, Akademin för hållbar samhälls- och teknikutveckling. (Hållbar utveckling, arbetsliv, styrning/Mint)ORCID-id: 0000-0002-6006-188X
Mälardalens högskola, Akademin för hållbar samhälls- och teknikutveckling. (Hållbar utveckling, arbetsliv, styrning/Mint)
2008 (engelsk)Inngår i: Intellectual capital revisited: Paradoxes in the knowledge intensive organization, Cheltenham, UK: Edward Elgar Publishing , 2008Kapittel i bok, del av antologi (Annet vitenskapelig)
Abstract [en]

In the middle of the 1990s, a number of OECD conferences were held to encourage attention to the question on how to account for intangibles.  The OECD initiative was based on the notion that intangibles appear to be increasingly important as determinants of enterprise growth, productivity gains, profitability and wealth creation. However, the importance of intangibles exceeds the current ability to recognise and measure them. This gap is also evident in external reporting, which might cause miss-allocation in capital markets. At the OECD conference in Helsinki, 1996 two possible ways forward were identified. One was extending the use of human resource accounting (representing a financial approach) and the other was using the promising idea of intellectual capital (representing av non-financial approach). During the following two year, the two basic possibilities were discussed at a number of meetings took place and the idea of non-financial information focusing intangibles and the using of the concept IC was further enforced. consensus was reached that something has to be done in order to encourage the development of voluntary guidelines for using a non-financial approach when measuring, reporting and managing intangibles.

sted, utgiver, år, opplag, sider
Cheltenham, UK: Edward Elgar Publishing , 2008.
Emneord [en]
human resource accounting, contested concepts, balanced scorecard, intangibles, intellectual capital
HSV kategori
Identifikatorer
URN: urn:nbn:se:mdh:diva-1347ISBN: 978-1-84542-910-2 (tryckt)OAI: oai:DiVA.org:mdh-1347DiVA, id: diva2:54444
Tilgjengelig fra: 2008-10-16 Laget: 2008-10-16 Sist oppdatert: 2014-02-27bibliografisk kontrollert

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