Results 311 to 320 of about 717,876 (348)
Some of the next articles are maybe not open access.
A Reporting Perspective on Intellectual Capital
2005Increased attention to intangibles and knowledge resources to create value has called for new frameworks to report organizational performance (Bukh, 2003, Marr & Spender, 2004, MERITUM, 2002, PRISM, 2003). The advent of the knowledge economy has increased the importance of knowledge-based resources.
Mouritsen, Jan +2 more
openaire +5 more sources
An overall index of intellectual capital
Management Research Review, 2014Purpose – The aim of this article is to expound a holistic intellectual capital index. Moreover, the paper presents its implementation within a real estate organization. Design/methodology/approach – The index is calculated on the basis of 14 structured interviews
CRICELLI, Livio +2 more
openaire +3 more sources
2005
Intellectual capital (IC) consists of human capital, organizational capital, and relational capital, and their relationships. It has been said to be important to explain the difference between market value and book value of a firm, but measurement of IC is more likely to be important because it forms a starting point for understanding and managing ...
Mouritsen, Jan, Bukh, Per Nikolaj
openaire +4 more sources
Intellectual capital (IC) consists of human capital, organizational capital, and relational capital, and their relationships. It has been said to be important to explain the difference between market value and book value of a firm, but measurement of IC is more likely to be important because it forms a starting point for understanding and managing ...
Mouritsen, Jan, Bukh, Per Nikolaj
openaire +4 more sources
Constructing intellectual capital statements
Scandinavian Journal of Management, 2001This article analyses the development of intellectual capital statements in 19 Danish firms. These statements are discussed in order to show how they work in relation to knowledge-management activities. Based on survey and interview data from the firms that have collaborated in developing intellectual capital statements, the article focuses on why and ...
Bukh, Per Nikolaj +2 more
openaire +4 more sources
The Valuation of Intellectual Capital [PDF]
SSRN Electronic Journal, 2003 This paper studies the value relevance of Intellectual Capital by comparing a set of different valuation models. The empirical analysis covers 300 large European companies from 1990 to 2001. Drawing on the Ohlson (1995) and Feltham-Ohlson (1995) model, I define and test the value relevance of an Intellectual Capital earnings measure, providing evidence
openaire +1 more source
The performance of intellectual capital
Accounting, Auditing & Accountability Journal, 2011PurposeThis paper aims to analyse the relationship between intellectual capital and financial capital using a case study. This makes it possible to discuss how intellectual capital is related to value creation with a degree of nuance that is absent from most statistical studies of relationships between human, organisational, relational and financial ...
Jan Mouritsen, Vijaya Murthy
openaire +3 more sources
The Routledge Companion to Intellectual Capital
2017The Routledge Companion to Intellectual Capital offers a comprehensive overview of an important field that has seen a diverse range of developments in research in recent years. Edited by leading scholars and with contributions from top academics and practitioners from around the world, this volume will provide not just theoretical analysis but also ...
James Guthrie +3 more
openaire +3 more sources
2018
Sociologists have shown that intellectual capital, that is knowledge, operates in almost every sphere of modern society to determine social class, success or failure in school, and even psychological and physical health. The paradox holds more inexorably for intellectual than for money capital.
openaire +2 more sources
Sociologists have shown that intellectual capital, that is knowledge, operates in almost every sphere of modern society to determine social class, success or failure in school, and even psychological and physical health. The paradox holds more inexorably for intellectual than for money capital.
openaire +2 more sources
Intellectual Capital and Knowledge Management
2006Knowledge management (KM) and intellectual capital (IC) are not one and the same, and although some overlap is apparent, the relationship is far from trivial and requires exploration. Some intellectual capital such as brand is not knowledge, and some knowledge that cannot be transformed into value is not intellectual capital.
openaire +1 more source
The Electricity Journal, 1997
Abstract Utility managers preoccupied with restructuring of their businesses, creating new value and distribution channels, and bundling new services need to take a step back and understand why they must focus on creating the intellectual capital to acquire the competitive edge.
openaire +2 more sources
Abstract Utility managers preoccupied with restructuring of their businesses, creating new value and distribution channels, and bundling new services need to take a step back and understand why they must focus on creating the intellectual capital to acquire the competitive edge.
openaire +2 more sources