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Intellectual capital literature review: measurement, reporting and management
Richard Petty,James Guthrie +1 more
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TLDR
The rise of the new economy is attributed to the increased prominence of intellectual capital (IC) as a business and research topic as discussed by the authors, and there is much to support the assertion that IC is instrumental in the determination of enterprise value and national economic performance.Abstract:
The rise of the “new economy”, one principally driven by information and knowledge, is attributed to the increased prominence of intellectual capital (IC) as a business and research topic. Intellectual capital is implicated in recent economic, managerial, technological, and sociological developments in a manner previously unknown and largely unforeseen. Whether these developments are viewed through the filter of the information society, the knowledge‐based economy, the network society, or innovation, there is much to support the assertion that IC is instrumental in the determination of enterprise value and national economic performance. First, we seek to review some of the most significant extant literature on intellectual capital and its developed path. The emphasis is on important theoretical and empirical contributions relating to the measurement and reporting of intellectual capital. The second part of this paper identifies possible future research issues into the nature, impact and value of intellectual management and reporting.read more
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Intellectual capital: Australian annual reporting practices
James Guthrie,Richard Petty +1 more
TL;DR: This paper conducted an exploratory investigation of Australian annual reporting of intellectual capital and found that the main areas of reporting focus on human resources; technology and intellectual property rights; and organisational and workplace structure.
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Measuring intellectual capital: a new model and empirical study
TL;DR: In this paper, a measurement model and a qualitative index system of intellectual capital (IC) management, measuring IC, attracts much attention from academics and practitioners, and therefore enterprises must manage and improve their IC from an integrative perspective.
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Intellectual capital and financial returns of companies
TL;DR: In this article, the authors investigate the association between the intellectual capital (IC) of firms and their financial performance, and they find that IC and company performance are positively related; IC is correlated to future company performance; the rate of growth of a company's IC is positively related to the company's performance; and the contribution of IC to company performance differs by industry.
Journal ArticleDOI
Italian annual intellectual capital disclosure: An empirical analysis
TL;DR: In this paper, the authors examined the ICD disclosure provided by listed Italian companies in annual reports from the year 2001, and compared these results with a number of previous national studies, concluding that industry and size are not important in determining the content of information disclosed.
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Intellectual capital and the 'capable firm': narrating, visualising and numbering for managing knowledge
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.
References
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Book
The Knowledge Creating Company
TL;DR: The Japanese companies, masters of manufacturing, have also been leaders in the creation, management, and use of knowledge-especially the tacit and often subjective insights, intuitions, and ideas of employees as discussed by the authors.
Book
Competing for the Future
Gary Hamel,C. K. Prahalad +1 more
TL;DR: In this article, the authors discuss how to get off the treadmill and how to learn to forget and how competition for the future is different from the traditional competition for industry foresight.
Journal Article
Using the balanced scorecard as a strategic management system
Robert S. Kaplan,David P. Norton +1 more
TL;DR: The concept of balanced scorecard was introduced by Robert S. Kaplan and David P. Norton as mentioned in this paper to measure performance from three additional perspectives: customers, internal business processes, and learning and growth.
Book
The New Organizational Wealth: Managing and Measuring Knowledge-Based Assets
TL;DR: In this paper, Sveiby assembles a veritable toolbox of knowledge-based management techniques to enable managers to meet the new business challenges of the coming century and offers practical advice and rules of thumb for designing a business strategy that focuses on knowledge as an intangible asset.