Download or read book Intellectual Capital in Organizations written by Patricia Ordoñez de Pablos and published by Routledge. This book was released on 2014-12-05 with total page 280 pages. Available in PDF, EPUB and Kindle. Book excerpt: In a global competitive economic environment, resources that are scarce or irreplicable are a source of sustained competitive advantage for companies and organizations. Knowledge-based resources are a major and increasing driver of long term competitive advantage. Most accounting standards however do not allow for knowledge-based resource calculations, including the most important of these, intellectual capital. Intellectual capital is the collective knowledge, documented and otherwise, of individuals in an organization. In the absence of accounting standards to numerically evaluate intellectual capital, some institutions have devised their own reports and statements. But why should companies, universities, and research centers measure these resources? How are intellectual capital statements built? How does one set targets, and what indicators should they include? This book reviews the development of the field of intellectual capital reporting, including core concepts, latest developments, the main components of intellectual capital, how a statement is built, and key indicators of each component. It further analyzes experiences from a variety of pioneering companies and institutions around the globe in measuring intellectual capital, including case studies from educational and research institutions, and provides crucial transnational comparisons. Authors Ordóñez de Pablos and Edvinsson examine the challenges and next steps for the harmonization of intellectual capital reports, consider the creation of a special international agency for intellectual capital reporting standards, and evaluate the weaknesses of current standards and how they might be overcome.
Download or read book Managing Intellectual Capital in Practice written by Göran Roos and published by Routledge. This book was released on 2007-06-07 with total page 398 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book is the essential guide for managers wishing to implement the benefits of Intellectual Capital thinking in their companies or divisions. It serves as an easily accessible introduction to the subject area for the novice, giving the gist of what it is about and how it has developed, but above all it gives hands-on instructions on how to incorporate intellectual capital thinking in everyday business and how to use the tools provided for the management and measurement of intangible resources. Throughout the main part of the book, three different cases in separate boxes run in parallel with the body text. These are introduced in chapter 2 and illustrate how the tools are to be used, depending on what type of company wishes to implement these ideas. The three case companies are characterised as a manufacturing company, an R&D organisation and a network company. Smaller case stories about well-known global companies are also interspersed throughout the book.
Download or read book Intellectual Capital Reporting written by Rory Chase and published by . This book was released on 2007 with total page 183 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Intellectual Capital written by Anthony Wall and published by Elsevier. This book was released on 2003-10-20 with total page 123 pages. Available in PDF, EPUB and Kindle. Book excerpt: Intellectual Capital investigates how companies throughout Ireland are measuring their intellectual capital assets and how their efforts compare to those of the leading exponents of intellectual capital. This report: * includes a survey of twenty-eight Irish companies * highlights the importance of intellectual capital within the new economy * defines the role of the management accountant in the area of intellectual capital The authors conclude there is a recognition of intellectual capital and its measurement in Irish companies, but acknowledge the masurement and practices appear to be taking place in isolation rather than forming part of an overall intellectual capital management strategy.* includes a survey of twenty-eight Irish companies * highlights the importance of intellectual capital within the new economy * defines the role of the management accountant in the area of intellectual capital
Download or read book Corporate Intellectual Capital Reporting written by Viktoria Göbel and published by . This book was released on 2014-09 with total page 282 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Reporting Intellectual Capital to Augment Research Development and Innovation in SMEs written by European Commission. High Level Expert Group on RICARDIS. and published by Office for Official Publications of the European Communities. This book was released on 2006 with total page 172 pages. Available in PDF, EPUB and Kindle. Book excerpt: 1. Linking IC reporting to R & D - 2. Current IC reporting practices - 3. Guidance for IC reporting - 4. Policy recommendations.
Download or read book Recent Developments in Intellectual Capital Reporting and Their Policy Implications written by W. Richard Frederick and published by . This book was released on 2009 with total page 68 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Intellectual Capital written by Johan Roos and published by NYU Press. This book was released on 1998-03 with total page 156 pages. Available in PDF, EPUB and Kindle. Book excerpt: Beginning appropriately with an executive summary, this guide to the new business world introduces an intellectual capital approach. The Scandinavian editors define IC "as a language for thinking, talking and doing something about the drivers of companies' future earnings." Such a new language entails new measures (the IC-index approach), ways to connect to shareholder value, and ultimately, a new meaning of management. Annotation copyrighted by Book News, Inc., Portland, OR
Download or read book Understanding Corporate Value written by Chartered Institute of Management Accountants and published by . This book was released on 2003 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Exploring Corporate Disclosure and Reporting of Intellectual Capital written by Rosa Lombardi and published by . This book was released on 2017 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: This e-book explores corporate disclosure of intellectual capital (IC) in light of emerging changes in technology and communication. Arguably, the annual report has long outlived itself as the best source of corporate disclosure because it contains backward looking information and is only a one-way means of presenting information rather than engaging with information users. Similarly, the stand-alone IC report is now rarely used to disclose IC information. In fact, the words "reporting" and "disclosure" are often used synonymously when they have different meanings. Disclosure is: "the revelation of information that was previously secret or unknown", while reporting is a "detailed periodic account of a company's activities, financial condition, and prospects that is made available to shareholders and investors" (Dumay, 2016, p. 178). Thus, investors and stakeholders value IC disclosures, not reports. Therefore, this e-book encourages emerging innovations for voluntary IC disclosure, to open up new possibilities for presenting previously secret or unknown IC information about today's dynamic and intangible based organizations.
Download or read book Corporate Intellectual Capital Reporting written by Viktoria Zerr and published by . This book was released on 2013 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Understanding Corporate Value written by Chartered Institute of Management Accountants and published by . This book was released on 2003 with total page 27 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Recent Developments in Intellectual Capital Reporting and Their Policy Implications OECD Education Working Papers written by W. Richard Frederick and published by . This book was released on 2009 with total page 68 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper provides a survey of recent developments in the reporting of intangible assets. It finds that rather than the wholesale restructuring of the accounting model that was proposed years ago, the trend has been to address gaps in reporting with new forms of reporting. New forms of reporting appear better suited to capture the type of information that users of intangibles data seek. Financial reporting standards continue to change both at the national and the international level with the result that they are better able to capture some types of intangibles data. Even so, some areas such as human capital remain difficult to reflect in traditional financial statements. Users interested in human capital information are much better served by reports that are tailored to their needs, and by reporting techniques that take into account the specificities of human capital. On the policy front, companies are receiving considerable encouragement to provide more information on the intangible drivers of corporate performance than ever before. In Europe, part of the impetus has been the Accounts Modernisation Directive, which requires an "enhanced director's report" that can include a discussion of human capital to the extent that directors feel that it is important for a full understanding of the business and its performance. (Contains 7 tables, 17 boxes, 4 graphics and 104 footnotes.).
Download or read book Perspectives on Intellectual Capital written by Bernard Marr and published by Routledge. This book was released on 2012-06-14 with total page 256 pages. Available in PDF, EPUB and Kindle. Book excerpt: Perspectives on Intellectual Capital bridges the disciplinary gaps and facilitates knowledge transfer across disciplines, featuring views on intellectual capital from the fields of accounting, strategy, marketing, human resource management, operations management, information systems, and economics. It also offers interdisciplinary views on intellectual capital from the perspectives of public policy, knowledge management and epistemology. By analyzing the various perspectives, Editor Bernard Marr is able to present a truly comprehensive understanding of what intellectual capital is, including the "state of the art" thinking about it in each discipline, the common key trends, and the trajectories for future developments, learning, and practice. Contributors include many of the leading thinkers in their respective disciplines: Mie Augier and David Teece on the Economic Perspective, Bernard Marr and Goran Roos on the Strategy Perspective, Baruch Lev, Leandro Canibano, and Bernard Marr on the Accounting Perspective; Sudi Sudarsanam, Ghulam Sorwar, and Bernard Marr on the Finance Perspective; Jan Mourtisen, Per Nikolaj Bukh, and Bernard Marr on the Reporting Perspective; Lisa Fernstrom on the Marketing Perspective; Ulf Johanson on the HR Perspective; L. Martin Clotier and E. Richard Gold on the Legal Perspective; Partick H. Sullivan on the Intellectual Property Perspective; Giovanni Schiuma, Antonio Lerro, and Daniela Carlucci on the Interfirm Perspective; Ahmed Bounfour and Leif Edvinsson on the Public Policy Perspective; J-C Spender and Bernard Marr on a Knowledge-Based Perspective; Goran Roos on An Epistemology Perpsective. Foreword by Robert Grant. Bernard Marr is a Research Fellow in the Centre for Business Performance at Cranfield School of Management, UK, and Visiting Professor, University of Basilicata, Italy.
Download or read book Managing Intellectual Capital in Practice written by Göran Roos and published by Routledge. This book was released on 2007-06-07 with total page 400 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book is the essential guide for managers wishing to implement the benefits of Intellectual Capital thinking in their companies or divisions. It serves as an easily accessible introduction to the subject area for the novice, giving the gist of what it is about and how it has developed, but above all it gives hands-on instructions on how to incorporate intellectual capital thinking in everyday business and how to use the tools provided for the management and measurement of intangible resources. Throughout the main part of the book, three different cases in separate boxes run in parallel with the body text. These are introduced in chapter 2 and illustrate how the tools are to be used, depending on what type of company wishes to implement these ideas. The three case companies are characterised as a manufacturing company, an R&D organisation and a network company. Smaller case stories about well-known global companies are also interspersed throughout the book.
Download or read book Human Resource Costing and Accounting written by Jan-Erik Gröjer and published by . This book was released on 1996 with total page 114 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Intellectual Capital Strategy Management for Knowledge Based Organizations written by Ordóñez de Pablos, Patricia and published by IGI Global. This book was released on 2013-03-31 with total page 307 pages. Available in PDF, EPUB and Kindle. Book excerpt: With the proper management, knowledge-based resources (human capital, relational capital, structural capital) aim to contribute to the creation of a competitive advantage not only for companies and institutions, but also for nations and economic regions. Intellectual Capital Strategy Management for Knowledge-Based Organizations brings together new perspectives on the knowledge-based view of strategy management as it considers the role of companies, organizations, and nations in the storage and measurement of their knowledge. This book is useful for industry leaders, practitioners, academics and scholars interested in emerging aspects of knowledge management and industry services.
