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Developing an Intellectual Capital System: the Process Model

In: Intellectual Capital

Author

Listed:
  • Johan Roos
  • Göran Roos
  • Nicola Carlo Dragonetti
  • Leif Edvinsson

Abstract

COSA, the Caterpillar business unit responsible for most of Europe, the Middle-East, Africa and the CIS (Commonwealth of Independent States — the former USSR), is doing business with clear financial objectives. Its vital performance dimensions are sales growth, keeping the leading market position, and a good return to its owners, Caterpillar Inc. The chief performance measure in COSA is Return-on-Assets (ROA).

Suggested Citation

  • Johan Roos & Göran Roos & Nicola Carlo Dragonetti & Leif Edvinsson, 1997. "Developing an Intellectual Capital System: the Process Model," Palgrave Macmillan Books, in: Intellectual Capital, chapter 3, pages 59-77, Palgrave Macmillan.
    • Handle: RePEc:pal:palchp:978-1-349-14494-5_3
    DOI: 10.1007/978-1-349-14494-5_3
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    Citations

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    Cited by:

    1. Abdel-Maksoud, Ahmed & Dugdale, David & Luther, Robert, 2005. "Non-financial performance measurement in manufacturing companies," The British Accounting Review, Elsevier, vol. 37(3), pages 261-297.
    2. Wasim ul Rehman & Suleyman Degirmen & Fareeha Waseem, 2022. "Propensity for and Quality of Intellectual Capital Divulgence Across the BRICS Banking Sector: A Knowledge-Based Perspective from Emerging Economies," Journal of the Knowledge Economy, Springer;Portland International Center for Management of Engineering and Technology (PICMET), vol. 13(2), pages 1028-1055, June.
    3. Vincenzo Scafarto & Federica Ricci & Elisabetta Magnaghi & Salvatore Ferri, 2021. "Board structure and intellectual capital efficiency: does the family firm status matter?," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 25(3), pages 841-878, September.
    4. Monika Barak & Rakesh Kumar Sharma, 2024. "Does intellectual capital impact the financial performance of Indian public sector banks? An empirical analysis using GMM," Palgrave Communications, Palgrave Macmillan, vol. 11(1), pages 1-11, December.
    5. Paolo Fedele & Silvia Iacuzzi & Andrea Garlatti & Rubens Pauluzzo, 2022. "L?evoluzione delle forme della rendicontazione: il bilancio di missione nelle organizzazioni sindacali," ECONOMIA PUBBLICA, FrancoAngeli Editore, vol. 2022(3), pages 349-372.
    6. Edyta Bombiak, 2022. "Green Intellectual Capital as a Support for Corporate Environmental Development—Polish Company Experience," Energies, MDPI, vol. 15(9), pages 1-18, April.

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