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Intellectual Capital Accounts – Reporting and managing intellectual capital

: May 01, 1998
: 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.

last modified Jun 18, 2013