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Article: The management and measurement of INTELLECTUAL CAPITAL.
- Article from:
- Management Accounting (British)
- Article date:
- September 1, 1999
- Author:
CopyrightCOPYRIGHT 1999 Chartered Institute of Management Accountants (CIMA). This material is published under license from the publisher through the Gale Group, Farmington Hills, Michigan. All inquiries regarding rights should be directed to the Gale Group. (Hide copyright information)
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The history of the human species is a story of invention and ingenuity. It is about the development and harnessing of new technologies, from the earliest stone tool to the latest advances in genetic engineering, and the use of brain power and know how for the advancement of a cause. It is the stow of the management of intellectual capital. It is the oldest of stories, yet it is still seeking academic justification in a world of changing business models.
For many people, the image of intellectual capital is based on the historic notion of intellectual property. This covered areas such as inventions, research, authorship and musical composition, which were ...