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Reporting on intellectual capital


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  • Meer-Kooistra, Jeltje van der
  • Zijlstra, Siebren M.

    (Groningen University)

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    In today’s knowledge-based economy intellectual capital (IC) is becoming a major part of companies’ value. Being able to manage and control IC requires that companies can identify, measure and report internally on IC. As financial accounting rules ban full disclosure of IC in the annual report the external stakeholders lack information about companies’ value, which may have as a consequence that stakeholders make wrong or bad decisions. To remedy this situation, new tools must be developed which enable managers to identify and measure a company’s IC and to report on it within a consistent framework. The theory on IC is still in its infancy. The purpose of this paper is to contribute to the development of a reporting model on IC. The paper analyses the various reporting models recently being developed and used in practice. Moreover, the existing reporting models have been discussed in-depth with the management of three Dutch companies with a high degree of IC and with four financial analysts as external users of the information. The paper describes the findings of the discussions with the practitioners. Based on both the theoretical evaluation of the reporting models and the evaluation in practice the building blocks of an IC reporting model are described.

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    Bibliographic Info

    Paper provided by University of Groningen, Research Institute SOM (Systems, Organisations and Management) in its series Research Report with number 01E50.

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    Date of creation: 2001
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    Handle: RePEc:dgr:rugsom:01e50

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    Cited by:
    1. Ramírez Córcoles, Yolanda & Santos Peñalver, Jesús F. & Tejada Ponce, Ángel, 2011. "Beneficios y costes de la divulgación de información sobre capital intelectual: evidencia empírica en las universidades públicas españolas/Benefits and Costs of Intellectual Capital Disclosure: E," Estudios de Economía Aplicada, Estudios de Economía Aplicada, vol. 29, pages 905 (28 pá, Diciembre.
    2. Knauer, Thorsten, 2010. "Relevanz, Qualität und Determinanten der externen Unternehmenspublizität zum Humankapital: Eine empirische Bestandsaufnahme der HDAX-Unternehmen," Arbeitspapiere des Lehrstuhls für Betriebswirtschaftslehre, insbesondere Controlling 13-1, University of Münster, Chair of Management Accounting.
    3. Manivannan Velmurugan, 2010. "Revisiting Accounting in the Knowledge-Based Economy," Journal of the Knowledge Economy, Springer, vol. 1(4), pages 318-332, December.
    4. Ghafele, Roya, 2010. "Accounting for intellectual property?," MPRA Paper 37360, University Library of Munich, Germany.
    5. 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.
    6. Isabel Pizarro & Juan C.Real & M.Dolores de la Rosa, 2009. "The role of entrepreneurial culture and human capital in innovation," Working Papers 09.02, Universidad Pablo de Olavide, Department of Business Administration.
    7. Mike Tayles & Richard H. Pike & Saudah Sofian, 2007. "Intellectual capital, management accounting practices and corporate performance: Perceptions of managers," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 20(4), pages 522-548, June.
    8. Rossen Petkov, 2010. "Perspectives On Disclosing Human Capital Into The Notes Of The Financial Statements," Analele Stiintifice ale Universitatii "Alexandru Ioan Cuza" din Iasi - Stiinte Economice, Alexandru Ioan Cuza University, Faculty of Economics and Business Administration, vol. 57, pages 29-40, november.


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