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Review Of Guidelines For The Intellectual Capital Statement – How To Manage And Communicate The Company’S Knowledge

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  • Justyna Fija?kowska

    (Management Department, Academy of Management, in Lodz, Poland)

Abstract

We have entered the Knowledge Era in which the basic economic resource is knowledge, also called Intellectual Capital (IC). In order to effectively manage companies that are increasingly based on intangibles, it is necessary to measure these resources. Moreover, once measured, the effects should be communicated, as measurement without any further action has no sense. Most of the resources that create value for a company are totally omitted or under-evaluated by accounting; therefore, they are beyond control and beyond management. The most important way to overcome this problem is to implement an IC statement that visualizes the actions and their effects concerning the development of a company’s knowledge resources and value creation. This paper aims to analyze the development of guidelines on the Intellectual Capital (IC) Statement by providing a comparison of existing guidelines and presenting their significance.

Suggested Citation

  • Justyna Fija?kowska, 2008. "Review Of Guidelines For The Intellectual Capital Statement – How To Manage And Communicate The Company’S Knowledge," Portuguese Journal of Management Studies, ISEG, Universidade de Lisboa, vol. 0(3), pages 327-339.
    • Handle: RePEc:pjm:journl:v:xiii:y:2008:i:3:p:327-339
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    References listed on IDEAS

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    1. Lev, B & Zarowin, P, 1999. "The boundaries of financial reporting and how to extend them," Journal of Accounting Research, Wiley Blackwell, vol. 37(2), pages 353-385.
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