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Constructing intellectual capital statements

Author

Listed:
  • Bukh, P. N.
  • Larsen, H. T.
  • Mouritsen, J.

Abstract

This article analyses the development of intellectual capital statements in 19 Danish firms. These statements are discussed in order to show how they work in relation to knowledge-management activities. Based on survey and interview data from the firms that have collaborated in developing intellectual capital statements, the article focuses on why and how these firms embarked on producing such statements. Three brief case studies illustrate the complexities of this type of reporting, which integrates a three-way relationship between narratives/stories, sketches, and metrics.

Suggested Citation

  • Bukh, P. N. & Larsen, H. T. & Mouritsen, J., 2001. "Constructing intellectual capital statements," Scandinavian Journal of Management, Elsevier, vol. 17(1), pages 87-108, March.
    • Handle: RePEc:eee:scaman:v:17:y:2001:i:1:p:87-108
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    Cited by:

    1. Roslender, Robin & Marks, Abigail & Stevenson, Joanna, 2015. "Damned if you do, damned if you don’t: Conflicting perspectives on the virtues of accounting for people," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 27(C), pages 43-55.
    2. Mike Tayles & Richard H. Pike & Saudah Sofian, 2007. "Intellectual capital, management accounting practices and corporate performance," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 20(4), pages 522-548, July.
    3. Laitinen, Erkki K., 2006. "Financial statement data in assessing the future potential of a technology firm: The case of Nokia," International Review of Financial Analysis, Elsevier, vol. 15(3), pages 256-286.
    4. Peter Nderitu Githaiga & Josephat Cheboi Yegon & Joyce Kimosop Komen, 2019. "Does the ‘Process’ of Process Capital Matter to Performance? Evidence from Kenyan Commercial Banks," Indian Journal of Commerce and Management Studies, Educational Research Multimedia & Publications,India, vol. 10(2), pages 37-46, May.
    5. Asiaei, Kaveh & Jusoh, Ruzita, 2017. "Using a robust performance measurement system to illuminate intellectual capital," International Journal of Accounting Information Systems, Elsevier, vol. 26(C), pages 1-19.
    6. Garcia Merino, Domingo & Rodríguez Castellanos, Arturo & Vallejo Alonso, Belen & Arregui Ayastuy, Gerardo, 2008. "Importancia y valoración de los intangibles: La percepción de los directivos," Estudios de Economia Aplicada, Estudios de Economia Aplicada, vol. 26, pages 27-56, Septiembr.
    7. Corinne Ollier Bessieux & Emmanuelle Negre & Marie-Anne Verdier, 2022. "Moving from Accounting for People to Accounting with People: A Critical Analysis of the Literature and Avenues for Research," Post-Print hal-03889478, HAL.
    8. Ahmad Yousef Areiqat, 2019. "Intellectual Capital in light of Creativity and Competitiveness: Overview of Organizations’ Intangible Assets," The Journal of Social Sciences Research, Academic Research Publishing Group, vol. 5(7), pages 1135-1143, 07-2019.
    9. Nielsen, Christian & Roslender, Robin, 2015. "Enhancing financial reporting: The contribution of business models," The British Accounting Review, Elsevier, vol. 47(3), pages 262-274.
    10. Lorenzo Simoni & Stefan Schaper & Christian Nielsen, 2022. "Business Model Disclosures, Market Values, and Earnings Persistence: Evidence From the UK," Abacus, Accounting Foundation, University of Sydney, vol. 58(1), pages 142-173, March.
    11. Castilla Polo, Francisca & Gallardo Vázquez, Dolores, 2008. "Social information within the intellectual capital report," Journal of International Management, Elsevier, vol. 14(4), pages 353-363, December.
    12. Elena Dinu & Elena-Mădălina Vătămănescu & Roxana-Maria Stăneiu & Mihaela Rusu, 2023. "An Exploratory Study Linking Intellectual Capital and Technology Management towards Innovative Performance in KIBS," Sustainability, MDPI, vol. 15(2), pages 1-21, January.
    13. Silvano Corbella & Cristina Florio & Alice Francesca Sproviero & Riccardo Stacchezzini, 2019. "Integrated reporting and the performativity of intellectual capital," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 23(2), pages 459-483, June.
    14. Alcaniz, Leire & Gomez-Bezares, Fernando & Roslender, Robin, 2011. "Theoretical perspectives on intellectual capital: A backward look and a proposal for going forward," Accounting forum, Elsevier, vol. 35(2), pages 104-117.
    15. Cristiana Cardi & Camilla Mazzoli & Sabrina Severini, 2018. "Friend or foe? The effect of corporate governance on intellectual capital disclosure in IPOs," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 15(1), pages 1-12, February.
    16. Bogdan Victoria & Platon Judit & Farcas Mariana, 2011. "Intellectual Capital Reporting And Disclosure In The Annual Reports Of Romanian Manufacturing Listed Companies €" Theoretical Framework," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(special), pages 275-283, July.
    17. Lorenzo Simoni & Laura Bini & Francesco Giunta, 2019. "The effects of business model regulation on the value relevance of traditional performance measures. Some evidence from UK companies," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2019(1), pages 83-111.
    18. Emilio Passetti & Andrea Tenucci & Lino Cinquini & Marco Frey, 2008. "Communicating Intellectual Capital: Evidence from Social and Sustainability Reporting," Working Papers 200805, Scuola Superiore Sant'Anna of Pisa, Istituto di Management.
    19. Paul Andon & Jane Baxter & Wai Fong Chua, 2015. "Accounting for Stakeholders and Making Accounting Useful," Journal of Management Studies, Wiley Blackwell, vol. 52(7), pages 986-1002, November.

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