A Balance Sheet for Knowledge Evaluation and Reporting
AbstractAcademics and practitioners working in the field of knowledge management (KM) have reached a consensus that knowledge is valuable and can benefit to organizations’ long-term development and competiveness. However, to believe knowledge is valuable that is no longer to satisfy the expectations and needs of top managers about the continue investment and implementation of KM since there is a difference between believing knowledge is valuable and “being able to assess this value and manage knowledge appropriately and this is one of critical challenges of KM. This study adopts the resourcebased view (RBV) to evaluate and report knowledge assets using a balance sheet format, and attempts to provide a new perspective on the value of knowledge, and demonstrate the possible benefits of using financial statements to evaluate and report knowledge assets.
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This chapter was published in: Ju-ChuanWu & Chinho Lin , , pages 342-348, 2013.
This item is provided by ToKnowPress in its series Active Citizenship by Knowledge Management & Innovation: Proceedings of the Management, Knowledge and Learning International Conference 2013 with number 342-348.
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Web page: http://www.toknowpress.net/proceedings/978-961-6914-02-4/
knowledge management; knowledge asset; intellectual capital; resource-based view; balance sheet-based model;
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