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Article: Measuring and reporting intellectual capital: the case of a research technology organisation.
- Article from:
- Singapore Management Review
- Article date:
- December 15, 2002
- Author:
CopyrightCOPYRIGHT 2002 Singapore Institute of Management. 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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Abstract
Intellectual Capital Reporting becomes a promising instrument for knowledge-intensive organisations. Because of the characteristics of intangible assets, which are very often knowledge-based and fundamentally different to tangible assets, these reports use new methods for valuing intangible assets. They include financial as well as non-financial methods, the latter currently dominating. The integration of new approaches in the established accounting, management, and reporting systems leads to new procedures and also reveals some dichotomies. Based on the experiences of an Austrian research organisation gained during the implementation and use of an ...