Download or read book Intellectual Capital Reporting Practices in the Non profit Sector written by and published by . This book was released on 2011 with total page 138 pages. Available in PDF, EPUB and Kindle. Book excerpt:
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 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 Human Capital Formation for the Fourth Industrial Revolution written by Atiku, Sulaiman Olusegun and published by IGI Global. This book was released on 2019-10-18 with total page 385 pages. Available in PDF, EPUB and Kindle. Book excerpt: Advances in technological innovations, automation, and the latest developments in artificial intelligence (AI) have revolutionized the nature of work and created a demand for a new set of skills to navigate the Fourth Industrial Revolution (Industry 4.0). Therefore, it is necessary to equip displaced workers with a new set of skills that are essential for conversion into technical or other functional areas of business. Human Capital Formation for the Fourth Industrial Revolution is an essential research publication that recognizes the need to revitalize human capital formation for graduate employability in Industry 4.0 and discusses new skills and competencies needed to cope with the challenges present within this industrial revolution. The book seeks to provide a basis for curriculum design in line with the advances in technological innovations, automation, and artificial intelligence to enhance current and future employment. Featuring an array of topics such as curriculum design, emotional intelligence, and healthcare, this book is ideal for human resource managers, development specialists, training officers, teachers, universities, practitioners, academicians, researchers, managers, policymakers, and students.
Download or read book Intellectual Capital Accounting written by Indra Abeysekera and published by Routledge. This book was released on 2007-12-20 with total page 277 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book examines and explains the intellectual capital reporting practices, with a human capital focus, of firms located in the developing nation of Sri Lanka. The study ascertains the following: first, to what extent the industry groups, based on the number of shareholders, differ in their ICR practices; and second, to what extent firms in Sri Lanka differ from counterparts in other nations in their intellectual capital reporting practices. An important aspect of this book is looking at the practices from a critical perspective to providing a more balanced view of 'good' and 'bad' effects of intellectual capital. The book meticulously outlines an extensive literature review, research methods, the theoretical perspective, findings with an engaging discussion, and concluding remarks. Indra Abeysekera's fine research project is an impressive contribution to an emerging area of interest throughout academia and industry.
Download or read book Intellectual Capital Reporting Practices written by Madan Lal Bhasin and published by . This book was released on 2017 with total page 20 pages. Available in PDF, EPUB and Kindle. Book excerpt: 'Knowledge' being the new engine of corporate development has become one of the great clichés of recent years. Knowledge, innovation, information-technology, and people are the key contributories in the future of any organization, and IC is the driver of market value in the knowledge economy. Intangibles and how they contribute to value creation have to be appreciated so that the appropriate decisions can be made to protect and enhance them. There must also be a credible way of reporting those intangibles to the market to give the investors comprehensive information to assist in valuing the company more accurately. At present, reporting of IC information across the globe is done by very few leading companies, purely on a 'voluntary' basis. Unfortunately, the omission of IC information may adversely influence the quality of decisions made by shareholders, or lead to material misstatements.This study attempts to provide an insight into the style of IC reporting done by the top IT-sector corporations from 'India' and 'Australia'. In order to survey the recent IC reporting practices, we conducted a 'comparative' study of 16 Indian and 20 Australian companies in which the 'content analysis' was performed on their annual reports. The results of this study confirmed that 'IC reporting by the companies from India and Australia are found to be low, mostly reported in a narrative form, and IC reporting had not received any preference from the mentors of these corporations.' A major recommendation for corporations is to develop strategic and tactical initiatives that provide for 'voluntary' disclosing of IC. These initiatives may initially be used for internal management purposes, but an external stakeholder-focus IC report should be the ultimate long-run goal.
Download or read book The New Organizational Wealth written by Karl Erik Sveiby and published by Berrett-Koehler Publishers. This book was released on 1997 with total page 252 pages. Available in PDF, EPUB and Kindle. Book excerpt: Sveiby offers practical advice on how to manage knowledge companies - such as accounting firms, management consulting firms, advertising agencies and computer consultants - and their employees
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 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 Qualitative Research in Intangibles Intellectual Capital and Integrated Reporting Practices written by Maria Serena Chiucchi and published by Roma TrE-Press. This book was released on 2019-03-01 with total page 108 pages. Available in PDF, EPUB and Kindle. Book excerpt: Questo libro si propone di esplorare le opportunità, le criticità e le prospettive offerte dai metodi di ricerca qualitativi con specifico riferimento al tema degli intangibles, capitale intellettuale e reporting integrato. Nonostante l'interesse crescente mostrato dalla teoria, i benefici attribuiti alla misurazione, alla gestione e al reporting degli intangibili e del capitale intellettuale non sono pienamente riconosciuti nella pratica. Da qui nasce l’esigenza di un approccio di ricerca rigoroso e “performativo”. Adottare un approccio performativo implica studiare la misurazione, la gestione e il reporting "in azione", all'interno e tra le organizzazioni, per capire in che modo le risorse di conoscenza, le persone, i processi e le relazioni vengono mobilitate e attivate per creare valore. Per offrire una risposta a questi interrogativi, questo libro presenta i risultati di ricerca presentati dagli studiosi in occasione del SIDREA International Workshop (SIW 2017) sul tema "Ricerca qualitativa in beni immateriali, capitale intellettuale e pratiche integrate di reporting. Opportunità, criticità e prospettive future ", organizzato dal Dipartimento di Studi Aziendali, Università Roma TRE e dal Dipartimento di Gestione, Università Politecnica delle Marche.
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 Intellectual Capital Reporting Practices of the Top Australian Firms written by Indra Abeysekera and published by . This book was released on 2013 with total page 15 pages. Available in PDF, EPUB and Kindle. Book excerpt: Using content analysis of annual reports of the top 20 firms (by market capitalization) listed on the Australian stock exchange in 2004, this paper describes the state of intellectual capital reporting practices in Australia. The paper also compares the results with a previous Australian study by Guthrie and Petty (2000) and reconfirms that reporting of intellectual capital is yet to be done within a consistent framework. The IC reporting examined was not structured and systematic. There is still no established and generally accepted Australian framework for IC reporting, which could be a reason for inconsistency. Of the IC-related information reported, 73% was in qualitative terms, which essentially creates difficulty in setting benchmarks for managing, measuring and reporting IC performance. External capital was the most reported category, with 48% of the overall IC reporting in this category. It was followed by internal capital with 31% and human capital with 21%. When compared to previous studies, the descriptive statistics show that there has been a modest increase in IC reporting. However, the increase in quantitative reporting is remarkable.
Download or read book Challenges of Intellectual Capital Reporting written by Boon Heow Chen and published by . This book was released on 2004 with total page 212 pages. Available in PDF, EPUB and Kindle. Book excerpt:
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 The rise of intellectual capital disclosure from private to public sector written by Giuseppe Nicolò and published by FrancoAngeli. This book was released on 2020-09-24T00:00:00+02:00 with total page 196 pages. Available in PDF, EPUB and Kindle. Book excerpt: 368.19
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 Research in Accounting in Emerging Economies written by Shahzad Uddin and published by Emerald Group Publishing. This book was released on 2010-12-02 with total page 310 pages. Available in PDF, EPUB and Kindle. Book excerpt: Includes research papers that examines various issues including the adoption of International Financial Reporting Standards (IFRS) and International Public Sector Accounting Standards (IPSASs), management accounting change in the context of public sector reforms, corporate reporting disclosures, auditing, etcetera.
