Research and knowledge interaction
- 1 December 2003
- journal article
- Published by Emerald Publishing in Journal of Intellectual Capital
- Vol. 4 (4) , 576-587
- https://doi.org/10.1108/14691930310504572
Abstract
This paper discusses the differences and complementarities of the two guidelines for managing, measuring and reporting intellectual capital (IC) that has been developed by the Meritum research group and the Danish Ministry of Science, Technology and Innovation, respectively. IC is closely related to knowledge management and the guidelines describe how to identify a company's knowledge management strategy including the identification of its objectives, initiatives and results in the formation, application and development of the company's knowledge resources. The guidelines also show how to measure IC and communicate the strategy to the stakeholders. The paper outlines the common background for the guidelines, the content of the guidelines and concludes after a comparison with a discussion of the need for research in the area and improvement of future guidelines.Keywords
This publication has 13 references indexed in Scilit:
- Value‐relevant information on corporate intangibles – creation, use, and barriers in capital markets – “between a rock and a hard place”Journal of Intellectual Capital, 2003
- The relevance of intellectual capital disclosure: a paradox?Accounting, Auditing & Accountability Journal, 2003
- Reading an intellectual capital statementJournal of Intellectual Capital, 2001
- Mobilizing change through the management control of intangiblesAccounting, Organizations and Society, 2001
- Sunrise in the knowledge economyAccounting, Auditing & Accountability Journal, 2001
- Intellectual capital and the ‘capable firm’: narrating, visualising and numbering for managing knowledgeAccounting, Organizations and Society, 2001
- Measuring to understand intangible performance driversEuropean Accounting Review, 2001
- Constructing intellectual capital statementsScandinavian Journal of Management, 2001
- Does strategic planning create value? The stock market’s beliefManagement Decision, 2000
- Intellectual Capital Statements and Knowledge Management: ‘Measuring’, ‘Reporting’, ‘Acting’Australian Accounting Review, 1999