Article: Managing intellectual capital: From theory to practice

As the business world considers the promise and challenge of the next century, debate has begun to focus on ways to measure the key asset of companies- their knowledge. The measurement and management of intellectual capital is now moving firom theory to practice - with all of the

difficulty and uncertainty that such a process entails. In this issue, Australian CPA looks at the trends in the field of intellectual capital. First, Richard Petty and James Guthrie provide an overview of the issues and examine the current state of play.

The focus of current knowledge management efforts is the tracking intellectual capital within organisations. A recent document released by the Organisation for ...

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