Intellectual Capital In Organizations: Non-financial Reports And Accounts by Patricia Ordoñez De PablosIntellectual Capital In Organizations: Non-financial Reports And Accounts by Patricia Ordoñez De Pablos

Intellectual Capital In Organizations: Non-financial Reports And Accounts

EditorPatricia Ordoñez De Pablos, Leif Edvinsson

Hardcover | December 18, 2014

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In a global competitive economic environment, resources that are scarce or irreplicable are a source of sustained competitive advantage for companies and organizations. Knowledge-based resources are a major and increasing driver of long term competitive advantage. Most accounting standards however do not allow for knowledge-based resource calculations, including the most important of these, intellectual capital. Intellectual capital is the collective knowledge, documented and otherwise, of individuals in an organization. In the absence of accounting standards to numerically evaluate intellectual capital, some institutions have devised their own reports and statements. But why should companies, universities, and research centers measure these resources? How are intellectual capital statements built? How does one set targets, and what indicators should they include?

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 Ord¿¿ez 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.

PatriciaOrd¿¿ez de Pablosis Professor in the Department of Business Administration and Accountability in the Faculty of Economics at the University of Oviedo, Spain. Her teaching and research interests focus on the areas of strategic management, knowledge management, intellectual capital, and China. She serves as an Associate Editor fo...
Title:Intellectual Capital In Organizations: Non-financial Reports And AccountsFormat:HardcoverDimensions:334 pages, 9.1 × 6.1 × 1 inPublished:December 18, 2014Publisher:Taylor and FrancisLanguage:English

The following ISBNs are associated with this title:

ISBN - 10:0415737826

ISBN - 13:9780415737821


Table of Contents

Part I: Knowledge-Based Resources as the Basis for Competitive Advantage for Countries and Regions1. Identifying Knowledge-Based Factors Supporting Regional Development. Theoretical Frameworks and Systems of IndicatorsGiovanni Schiuma and Antonio Lerro2. A New Theory of Value: The New Invisible Hand of AltruismThomas J. Housel, Wolfgang Baer and Johnathan MunPart II: The Importance of Measuring Knowledge-Based Resources3. Towards Measurement of Intangible Capital: Assessment of the Methods Presented by Baruch LevPirjo St¿e and Sten St¿e4. Intellectual Capital Disclosure and Market ValuationAbdifatah Ahmed Haji and Nazli Anum Mohd GhazaliPart III: Intellectual Capital Reports in Europe5. Intellectual Capital Statement as a Strategic Management Tool ¿ The European ApproachMarkus Will6. The Overview of IC Reporting Models within Serbian IndustriesSladjana Cabrilo7. Shaping New Managerial Models for European Universities: The Impact of Reporting and Managing ICSusana Elena Perez, Karl Heinz Leitner, Giustina Secundo and ¿ilvinas MartinaitisPart IV: Intellectual Capital Reports in Asian Institutions8. A Knowledge Management Approach to Intellectual Capital Reporting in Hong KongRongbin W.B. Lee and Jessica Y.T. Yip9. Reporting on Intangibles: A Recent Survey from JapanTadanori Yosano10. IC in Japan: Governmental Guidelines, Financial Market Perceptions and Company PracticeUlf Johanson and Chitoshi KogaPart V: Intellectual Capital in Latinamerica11. Innovation and Intangibles: The Challenges of BrazilMarcos Calvalcanti and Andr¿ereira Neto12. Evaluating Intangibles Assets and Competitiveness in Brazilian Firms: The BNDES¿s ApproachHelena Ten¿rio Veiga de Almeida and Joao Paulo Carneiro H. BragaPart VI: Asian versus Western Approaches on Intellectual Capital Reports13. Varieties of Capitalism vs. Varieties of ¿Soft Regulatory¿ Theories: A Discussion on the Case of Intangibles Reporting in Japan and GermanyLaura Girella and Stefano ZambonPart VII: Trends and Challenges for Intellectual Capital Reports14. Trends and Challenges of Future IC Reporting: Experiences from JapanJun Yao and Erik Bjurstr¿m15. Trends and Challenges for Intellectual CapitalEunika Mercier-Laurent

Editorial Reviews

¿Intellectual capital is an important value driver in today¿s organizations. This book will make a significant contribution to both the academic and industrial fields.¿ ¿ Jingyuan Zhao, University of Quebec at Montreal, Canada