Per Nikolaj Bukh

TL;DR: In this paper, the actor-network-theory is invoked to suggest that the intellectual capital statement is a centre of translation, which mobilises knowledge management via three interrelated elements: knowledge narratives, visualisations and numbers.

TL;DR: In this article, the authors examined whether information on intellectual capital (non-financial information on knowledge based resources) is disclosed in Danish IPO prospectuses and analyzed whether this voluntary disclosure has changed in the period from 1999 to 2001 and to analyse what factors can explain the amount of disclosure in the prospectuses.

TL;DR: In this article, the development of intellectual capital statements in 19 Danish firms is discussed in order to show how they work in relation to knowledge-management activities, and three brief case studies illustrate the complexities of this type of reporting.

TL;DR: In this article, the authors argue that the perceived irrelevance of intellectual capital is somewhat paradoxical since intellectual capital reports and recent prospectuses share remarkable similarities with respect to the intellectual capital indicators disclosed, and they argue that for intellectual capital disclosure to be perceived as relevant from a capital market perspective, the information should be disclosed as an integral part of a framework illuminating the value creation processes of the firm.

TL;DR: In this paper, the authors discuss how the objects of intellectual capital statements were constructed, and how they monitored these through depicting a particular narrativised strategy for managing knowledge and through a monitoring system that reflected the activities set in motion to mobilise the strategy.