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Intellectual Capital in Organizations: Non-Financial Reports and Accounts
Hardcover
Series: Routledge Advances in Organizational Learning and Knowledge, Book 1
ISBN13: 9780415737821
Publisher: Routledge
Published: Nov 1 2014
Pages: 334
Weight: 1.30
Height: 0.90 Width: 6.10 Depth: 9.00
Language: English
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.
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