Intellectual Capital Accounts – Reporting and managing intellectual capital

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.