Intellectual Capital Accounts – Reporting and managing intellectual capital
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| Date of publication: | May 01, 1998 |
About the publication
Managing the companys intellectual capital and other intangible assets will be the pivotal factor in the knowledgebased society. The memorandum focuses on intellectual capital accounts as a tool to measure, manage and report corporate intellectual capital.
The memorandum is a result of a project where 10 swedish and danish companies were analysed. The memorandum presents the experience of the 10 companies and a template of the contents of intellectual capital accounts.
The intellectual capital accounts illustrate the scope of the intellectual resources and competences of a company and the consequences of the management activities to manage and develop these. Apart from template the memorandum introduce a specific proposals for key figures for measurement of the various elements constituting the intellectual capital accounts.
