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1 edition of measurement and management of intellectual capital found in the catalog.

measurement and management of intellectual capital

measurement and management of intellectual capital

an introduction.

by

  • 103 Want to read
  • 33 Currently reading

Published by IFAC in New York .
Written in English


Edition Notes

Title from cover.

SeriesIFAC -- Study 7
ContributionsInternational Federation of Accountants. Financial Management and Accounting Committee.
The Physical Object
Pagination22p. ;
Number of Pages22
ID Numbers
Open LibraryOL18105775M

  Carroll, R. F., & Tansey, R. R. (). Intellectual capital in the new internet economy: Its meaning measurement and management for enhancing quality. Journal of Intellectual Capital, 1(2), – CrossRef Google ScholarAuthor: Maria Assunta Baldini, Giovanni Bronzetti, Graziella Sicoli. Originality/value – Although several methods for IC measurement and management exist, most of these cannot accommodate the trade-off between the comparability aims and the efforts to capture the institution’s uniqueness when designing an IC model. Keywords Public sector, Intellectual capital management, Strategic management, Universities. Intellectual capital - the commitment and competence of workers - is embedded in how each employee thinks about and does work and in how an organization creates policies and systems to get work done. It has become a critical issue for six reasons5: First, intellectual capital is a firm’s only appreciable asset. Most other assets (building, plant,File Size: KB. Intangible Assets: Measurement, Drivers, Usefulness 1. Introduction It is widely accepted that intangible (or intellectual) assets are the major drivers of economic growth in most economic sectors, but the measurement of these assets has eluded so far managers, accountants, and financial analysts valuing investment projects.

IFAC Financial and Management Accounting Committee 18 profession in managing from MGT at Kennesaw State University.


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measurement and management of intellectual capital Download PDF EPUB FB2

Request PDF | On Jan 1,R Dzinkowski and others published The Measurement and Management of Intellectual Capital: An Introduction | Find, read and cite all the research you need on ResearchGateAuthor: Ramona Dzinkowski.

14Towards a phenomenology of the Knowledge Economy 22New Forms of Organisational Resources 29Intangible Assets 31Intellectual Capital 45Human Capital 63Structural Capital 65Information and Knowledge Assets 67Conclusion 72 - Chapter Two: Intellectual Capital: Management and Development 81 Intellectual Capital Management: A definition.

About the Author. Göran Roos is a member of numerous government and company boards and holds academic positions in Australia and China. He is a fellow of the Australian Academy of Technological Sciences and Engineering (ATSE) and of the Royal Swedish Academy of Engineering Sciences (IVA).

Stephen Pike is Research Director, Intellectual Capital Services : Göran Roos, Stephen Pike. Intellectual Capital Measurement Through acquiring a rather comprehensive viewpoint on IC definitions and classifications, the measurement is the next step in which firms attempt to continuously evaluate the overall status of their intellectual : Babak Sohrabi, Iman Raeesi, Amir Khanlari.

The Measurement and Recognition of Intellectual Measurement and management of intellectual capital book in the Process of Accounting Convergence Trends and Patterns: /ch The value of intellectual capital has been the main focus in the debates between international professionals and the business world for many decades.

TodayAuthor: Ionica Oncioiu. Intellectual Capital Measurement: /ch The measurement and management of intellectual capital book of the article is to present the current state of knowledge concerning Intellectual capital (IC) Cited by: 1. Intellectual Capital Measurement and Reporting Models INTRODUCTION In today’s knowledge economy, value creation is at the core of any activity leading to a measurement and management of intellectual capital book.

Intellectual capital measurement: A critical approach where the ratio of the market value to balance sheet or book. the aspects of the intellectual capital (IC) management have become. However, intellectual capital statement gives real outlook in competitive advantage of certain company.

Every modern company should measure its intellectual capital value and report it as a supplement to traditional balance sheets. Key words: intellectual capital, knowledge economy, measuring intellectual capital, Calculated Intangible by: Intellectual capital and performance measurement systems in Iran.

Purpose – This paper seeks to empirically explore how the effect of intellectual capital on organizational performance is indirect and mediated through performance measurement systems.

Vast research shows that both intellectual capital and knowledge management play a key role in enhancing innovation, that is, first and foremost, a human : James Guthrie. Using Strategic Management Accounting Practices to Measure and Manage Intellectual Capital: A Proposal Rui Alexandre R.

Pires (Polytechnic Institute of Bragança, Portugal), Maria do Céu Gaspar Alves (University of Beira Interior, Portugal) and Catarina Fernandes (Polytechnic Institute of Bragança, Portugal & Center for Economics and Finance, University of. 84 Madan Lal Bhasin: Measurement and Disclosure of Intellectual Capital: Evidence from a Developing Country.

management of the business as a whole. Improving “external” disclosure of IC can: (1) close the gap between book value and market value, (2) provide improved information about the real value of the organization, (3).

Another way of measurement of intellectual capital belonging to synthetic methods is Knowledge Capital Earnings (KCE).

This is a method prepared by B. Leva (Mintz, measurement and management of intellectual capital book, p. It is based on the assumption that intellectual capital does not produce any value.

Only owing to measurement and management of intellectual capital book implementation, productivity of material and financial resources by: 2.

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 by: AbstractThe groundwork of intellectual capital (IC) management, measuring IC, attracts much attentionfrom academics and purposeofthispaperis to designa measurement model and a qualitative index system of IC, so as to provide a good tool for enterprises to manageFile Size: KB.

To measure intellectual capital without focus is an impossible, though theoretically attractive, endeavour. Focus is introduced by first identifying, and later monitoring, factors that are critical for the organization to meet its strategic goals. The intellectual capital measurement systems become a tool to implement strategy and convert the.

Chapter 4 Measuring intellectual capital It is tempting to try to design a measurement system equivalent to double-entry bookkeeping with money as the common denominator.

It is an established framework with definitions and standards and therefore common sense. But this is precisely the reason why we should break with it. If we measure the new with. "Intellectual Capital: Management, Development and Measurement Models" (3rd Edition), IRAN Ministry of Science, Research and Technology Press.

[Pages:ISBN: ] Table of ContentsPages: Corpus ID: The Measurement and Management of Intellectual Capital: An Introduction @inproceedings{DzinkowskiTheMA, title={The Measurement and Management of Intellectual Capital: An Introduction}, author={Ramona Dzinkowski}, year={} }.

The purpose of this study is to evaluate whether there is a correlation between the intellectual capital of employees, i.e. top managers (the agent) and the shareholder (the principal) value growth among Zimbabwean companies, listed on the Zimbabwe Stock using these results the aim is to further examine a possible indicator for leveraging the efficiency of intellectual capital.

holistic oriented and dynamic concept to measure and manage intangible assets is suggested. Several of the assumptions concerning intellectual capital and the awareness of intellectual capital to top management are discussed in the empirical part. The survey concludes with supporting evidence for the correlation of activeFile Size: KB.

measurement and management of intellectual capital in their own organisations. It will also be useful to anyone looking for a general introduction and an overview of the key concepts of intellectual capital and knowledge management.

Why should you manage intellectual capital. Traditionally, the only intangible assets recognised in financial File Size: KB. The management, measurement and the reporting of intellectual capital London, 5 July James Guthrie, PhD, FCPA, FCA CIMA Visiting Professor for Professor of Management Macquarie Graduate School of Management Sydney Australia 1.

Introduction The growth in interest surrounding knowledge management and intellectual capital hasFile Size: 90KB. "Intangible Assets Index" for each year. The Book Value for each year was set to %.

The index value 87% in means that in year the Intangible assets were 87% of the Book Value., so the total Market Value in was %. Figure 1. Dow Jones Index Book Value and Market Value. Intellectual capital and corporate responsibility, a new challenge The examination of the hypothesis of a future conversion between corporate responsibility and intellectual capital management should start from the understanding of those factors which have brought the two themes to the attentionFile Size: KB.

Intellectual Capital Measurement and Reporting Models: /ch This chapter extends the earlier study of Bontis () by critically reviewing the existing methods to measure and report intellectual capital. Bontis'sCited by: 3. Measuring Intellectual Capital: Lessons Learned from a Practical Implementation ing with knowledge management and intellectual capital evaluation and to implement the following intellectual capital measurement methods: Technology Broker (Audit), Market-to-Book Value, Tobin’s q, Value.

"If you read only one business book this year, make it Intellectual Capital."--Paul Saffo, Director, Institute for the Future "An enormously important book on a truly critical topic. Insightful, pragmatic, fun to read. Tom Stewart has hit a home run."--Dr. Michael Hammer "Original, refreshing--the management book of the '90s."Cited by: 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 Author: Patricia Ordonez de Pablos, Robert D. Tennyson, Jingyuan Zhao, Jingyuan Zhao. Intellectual capital, Intellectual capital measurement, Intangible assets, Company.

Introduction. The Intellectual Capital is gaining importance in today's knowledge economy and plays a vital role in innovation, productivity growth, performance and. 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 Cited by: Measuring intellectual capital became a main research area in the s. The importance of intellectual capital comes from the fact that traditional accounting systems do not reflect reality for managers or investors in such a way that they understand how their resources – many of which are intangible – create value in the by: 6.

However, intellectual capital statement gives real outlook in competitive advantage of certain company. Every modern company should measure its intellectual capital value and report it as a supplement to traditional balance by:   Keywords: Intellectual capital, disclosure, market and book value, developing economy.

Suggested Citation: Suggested Citation Bhasin, Madan Lal, Management, Measurement and Disclosure of Intellectual Capital Information in Financial Statements: An Empirical Study of a Developing Economy (December 1, ).Author: Madan Lal Bhasin. Therefore, the organisational value of intellectual capital is developed via an ongoing and emergent process focused on the capability to leverage, develop and change the dimensions.

The management of intellectual capital is conceptualised as occurring via a multiple stage process, governed by an evolutionary logic. Intellectual capital literature review Measurement, reporting and management Intellectual capital literature review Measurement, reporting and management Richard Petty; James Guthrie The rise of the “new economy”, one principally driven by information and knowledge, is attributed to the increased prominence of intellectual capital.

Having briefly outlined the history of both intellectual capital and the culture of performance measurement this article analyses the results of a survey of public sector organizations in Northern Ireland to assess how they are dealing with both the measurement and management of intellectual capital by: Volume Performance Measurement and Management Control: Global Issues Volume Accounting and Control for Sustainability Volume Intellectual Capital and Public Sector Performance Volume Performance Measurement and Management Control - Behavioral Implications and Human ActionsCited by: 1.

Surveys the value of intellectual capital in comparison with the market value and registered value. Intellectual capital + registered value= market value MCM Stewart () & Luthy () Ratio of market value to book value Calculates the invisible effect of costs related to the human resources on the loss of profits of economic unit.

the usefulness of innovation and intellectual capital in pdf performance: the financial effects of knowledge management vs. disclosure copenhagen business school solbjerg plads 3 dk frederiksberg danmark issn print isbn: online isbn: the financial effects of knowledge management vs.

Performance Measurement - Vodcast 5: Intellectual Capital Measurement and Management Intellectual Capital and Knowledge Management - Duration.Goran Roos has 13 books on Goodreads with 2 ratings. Goran Ebook most popular book is The Handbook of Service Innovation.

Intellectual Capital Management: Measurement and Disclosure (Management Series) by. Goran Roos. avg rating — .