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Intellectual capital reporting

Author

Listed:
  • I. Tichá

    (Czech University of Life Sciences, Prague, Czech Republic)

Abstract

The changing context within which businesses today compete requires deployment of intangible assets in order to achieve competitive position on the market. The growing importance of intellectual capital has been challenging the traditional financial reporting system, which is not capable to meet the information needs any more. The article provides an overview of various intellectual capital reporting systems and highlights their key concerns. The selected list of intellectual capital reporting practices serves as an information basis for business leaders to raise the awareness, to consider pros and cons of intellectual capital reporting and to facilitate a broader acceptance of a new reporting practice.

Suggested Citation

  • I. Tichá, 2008. "Intellectual capital reporting," Agricultural Economics, Czech Academy of Agricultural Sciences, vol. 54(2), pages 57-62.
    • Handle: RePEc:caa:jnlage:v:54:y:2008:i:2:id:270-agricecon
    DOI: 10.17221/270-AGRICECON
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    References listed on IDEAS

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    1. Baldwin, John R. & Johnson, Joanne, 1996. "Business strategies in more- and less-innovative firms in Canada," Research Policy, Elsevier, vol. 25(5), pages 785-804, August.
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