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Can guidelines for intellectual capital management and reporting be considered without addressing cultural differences?
Autonomous University Madrid.
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, 528-542 p.Article in journal (Refereed) Published
Abstract [en]

The aim of the present article is to put culture on the agenda when discussing and working with IC reporting and IC management. Differences between Spain and Sweden in the Meritum work are discussed in relation to the interest and experience of IC among firms; and the way the firms develop IC management and IC reporting. We propose that culture might affect the assumptions of knowledge as well as the creation and the adoption of new knowledge. Thereby culture may determine the emergence of IC management and reporting. However, there are no national cultural differences with respect to the development of IC management and reporting.

Place, publisher, year, edition, pages
Emerald , 2003. Vol. 4, no 4, 528-542 p.
Keyword [en]
Knowledge, measurement, intellectual capital, disclosure
National Category
Business Administration
Research subject
Industrial Economics and Organisations
Identifiers
URN: urn:nbn:se:mdh:diva-11779DOI: 10.1108/14691930310504545Scopus ID: 2-s2.0-84986129422OAI: oai:DiVA.org:mdh-11779DiVA: diva2:395819
Available from: 2011-02-08 Created: 2011-02-08 Last updated: 2016-09-22Bibliographically approved

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CiteExportLink to record
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