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Research and knowldege interaction: Guidelines for intellectual capital reporting
Mälardalen University, School of Business. (MINT)ORCID iD: 0000-0002-6006-188X
2003 (English)In: Journal of Intellectual Capital, ISSN 1469-1930, E-ISSN 1758-7468, Vol. 4, no 4, p. 576-587Article in journal (Refereed) Published
Abstract [en]

This paper discusses the differences and complementarities of the two guidelines

for managing, measuring and reporting intellectual capital that has been developed

by the Meritum research group and the Danish Ministry of Science, Technology

and Innovation, respectively. Intellectual capital 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 intellectual

capital 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.

Place, publisher, year, edition, pages
Emerald , 2003. Vol. 4, no 4, p. 576-587
Keywords [en]
Accounting, Intangible assets, disclosure, intangible resources
National Category
Business Administration
Research subject
Industrial Economics and Organisations
Identifiers
URN: urn:nbn:se:mdh:diva-11778DOI: 10.1108/14691930310504572Scopus ID: 2-s2.0-84986031647OAI: oai:DiVA.org:mdh-11778DiVA, id: diva2:395812
Available from: 2011-02-08 Created: 2011-02-08 Last updated: 2017-12-11Bibliographically approved

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Johanson, Ulf

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Citation style
  • apa
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  • Other style
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  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
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  • asciidoc
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