Intellectual Capital Accounting And Business Performance
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Intellectual Capital Accounting And Business Performance
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Author : James Mark Ngari
language : en
Publisher: LAP Lambert Academic Publishing
Release Date : 2014-11-14
Intellectual Capital Accounting And Business Performance written by James Mark Ngari and has been published by LAP Lambert Academic Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2014-11-14 with categories.
From Human Resource Point of view, Intellectual Capital is an Investment in the organization and it is perceived to be strategic resource and a source of competitive advantage and therefore not indicated on the statement of the financial position of the firm. Intellectual Capital in conventional accounting is indicated as a cost rather than an investment. The purpose of this book is to show the relationship between Intellectual Capital Accounting and Business Performance of Pharmaceutical Firms in Kenya and why these firms do not account for human resources as competitive and strategic assets which offer firms a competitive advantage.
Perspectives On Intellectual Capital
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Author : Bernard Marr
language : en
Publisher: Routledge
Release Date : 2012-06-14
Perspectives On Intellectual Capital written by Bernard Marr and has been published by Routledge this book supported file pdf, txt, epub, kindle and other format this book has been release on 2012-06-14 with Business & Economics categories.
Perspectives on Intellectual Capital bridges the disciplinary gaps and facilitates knowledge transfer across disciplines, featuring views on intellectual capital from the fields of accounting, strategy, marketing, human resource management, operations management, information systems, and economics. It also offers interdisciplinary views on intellectual capital from the perspectives of public policy, knowledge management and epistemology. By analyzing the various perspectives, Editor Bernard Marr is able to present a truly comprehensive understanding of what intellectual capital is, including the "state of the art" thinking about it in each discipline, the common key trends, and the trajectories for future developments, learning, and practice. Contributors include many of the leading thinkers in their respective disciplines: Mie Augier and David Teece on the Economic Perspective, Bernard Marr and Goran Roos on the Strategy Perspective, Baruch Lev, Leandro Canibano, and Bernard Marr on the Accounting Perspective; Sudi Sudarsanam, Ghulam Sorwar, and Bernard Marr on the Finance Perspective; Jan Mourtisen, Per Nikolaj Bukh, and Bernard Marr on the Reporting Perspective; Lisa Fernstrom on the Marketing Perspective; Ulf Johanson on the HR Perspective; L. Martin Clotier and E. Richard Gold on the Legal Perspective; Partick H. Sullivan on the Intellectual Property Perspective; Giovanni Schiuma, Antonio Lerro, and Daniela Carlucci on the Interfirm Perspective; Ahmed Bounfour and Leif Edvinsson on the Public Policy Perspective; J-C Spender and Bernard Marr on a Knowledge-Based Perspective; Goran Roos on An Epistemology Perpsective. Foreword by Robert Grant. Bernard Marr is a Research Fellow in the Centre for Business Performance at Cranfield School of Management, UK, and Visiting Professor, University of Basilicata, Italy.
Intellectual Capital
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Author : Anthony Wall
language : en
Publisher: Elsevier
Release Date : 2003-10-20
Intellectual Capital written by Anthony Wall and has been published by Elsevier this book supported file pdf, txt, epub, kindle and other format this book has been release on 2003-10-20 with Business & Economics categories.
Intellectual Capital investigates how companies throughout Ireland are measuring their intellectual capital assets and how their efforts compare to those of the leading exponents of intellectual capital. This report: * includes a survey of twenty-eight Irish companies * highlights the importance of intellectual capital within the new economy * defines the role of the management accountant in the area of intellectual capital The authors conclude there is a recognition of intellectual capital and its measurement in Irish companies, but acknowledge the masurement and practices appear to be taking place in isolation rather than forming part of an overall intellectual capital management strategy. * includes a survey of twenty-eight Irish companies * highlights the importance of intellectual capital within the new economy * defines the role of the management accountant in the area of intellectual capital
Intellectual Capital And Organizational Performance
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Author : Francesca Sgrò
language : en
Publisher: Springer Nature
Release Date :
Intellectual Capital And Organizational Performance written by Francesca Sgrò and has been published by Springer Nature this book supported file pdf, txt, epub, kindle and other format this book has been release on with Electronic books categories.
This monograph provides empirical evidence on the relationship between intellectual capital (IC) and organizational performance of social cooperative enterprises (SCEs) that work in the non-profit sector. The author presents a survey of a sample of SCEs located in Italy to identify the main components of IC for SCEs and to investigate the effect of IC sub-dimensions on a firm's performance. The book thus presents new empirical evidence on IC in non-profit organizations along with a revelation of the main value drivers by using the survey method as an IC measurement tool combined with a principal components analysis. Finally, considering the difficulties related to the data gathering process in the non-profit sector and in measuring intangible assets, this book helps in increasing the understanding of IC features with a focus on the hybrid organization as SCEs.
Intellectual Capital In Organizations
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Author : Patricia Ordoñez de Pablos
language : en
Publisher: Routledge
Release Date : 2014-12-05
Intellectual Capital In Organizations written by Patricia Ordoñez de Pablos and has been published by Routledge this book supported file pdf, txt, epub, kindle and other format this book has been release on 2014-12-05 with Business & Economics categories.
In a global competitive economic environment, resources that are scarce or irreplicable are a source of sustained competitive advantage for companies and organizations. Knowledge-based resources are a major and increasing driver of long term competitive advantage. Most accounting standards however do not allow for knowledge-based resource calculations, including the most important of these, intellectual capital. Intellectual capital is the collective knowledge, documented and otherwise, of individuals in an organization. In the absence of accounting standards to numerically evaluate intellectual capital, some institutions have devised their own reports and statements. But why should companies, universities, and research centers measure these resources? How are intellectual capital statements built? How does one set targets, and what indicators should they include? This book reviews the development of the field of intellectual capital reporting, including core concepts, latest developments, the main components of intellectual capital, how a statement is built, and key indicators of each component. It further analyzes experiences from a variety of pioneering companies and institutions around the globe in measuring intellectual capital, including case studies from educational and research institutions, and provides crucial transnational comparisons. Authors Ordóñez de Pablos and Edvinsson examine the challenges and next steps for the harmonization of intellectual capital reports, consider the creation of a special international agency for intellectual capital reporting standards, and evaluate the weaknesses of current standards and how they might be overcome.
Research Handbook On Intellectual Capital And Business
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Author : Dumay, John
language : en
Publisher: Edward Elgar Publishing
Release Date : 2021-12-07
Research Handbook On Intellectual Capital And Business written by Dumay, John and has been published by Edward Elgar Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2021-12-07 with Business & Economics categories.
This essential Research Handbook examines the state-of-the-art methodologies being applied to the expanding field of intellectual capital (IC) research. It offers an overview of the contemporary issues and methods in the field, providing insight and inspiration for emerging and established academics in their own research.
Knowledge Ecology In Global Business Managing Intellectual Capital
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Author : Lytras, Miltiadis D.
language : en
Publisher: IGI Global
Release Date : 2009-03-31
Knowledge Ecology In Global Business Managing Intellectual Capital written by Lytras, Miltiadis D. and has been published by IGI Global this book supported file pdf, txt, epub, kindle and other format this book has been release on 2009-03-31 with Computers categories.
Provides ideas on how intellectual capital through emerging technologies can support business performance. Covers topics such as competitive strategy, human resource management, and organizational learning.
Einstein In The Boardroom
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Author : Suzanne S. Harrison
language : en
Publisher: John Wiley & Sons
Release Date : 2006-04-20
Einstein In The Boardroom written by Suzanne S. Harrison and has been published by John Wiley & Sons this book supported file pdf, txt, epub, kindle and other format this book has been release on 2006-04-20 with Law categories.
Capitalize on Your Company's Intangible Assets... Leading Companies Show You How "Einstein in the Boardroom makes a great sequel to Edison in the Boardroom. Those readers who found the examples and war stories of Edison to be useful in their own IP-management activities will find the same qualities in Einstein. This resource will help anyone in the intangibles management community who seeks to go beyond intellectual property and understand and capitalize on the full range of a firm's intellectual capital." --Julie Davis, coauthor, Edison in the Boardroom "Harrison and Sullivan continue to elevate understanding of the value of intellectual assets and, more importantly, provide a 'clinic' on the practical steps necessary to turn theory into bottom-line results." --Jeff Weedman, Vice President, External Business Development The Procter & Gamble Company "Einstein in the Boardroom is a valuable guide for business managers considering how to leverage intangible assets for profit." --Joe Beyers, Vice President, Intellectual Property Licensing, Hewlett-Packard Company "Going deeper into value creation for companies, Einstein in the Boardroom describes new ways to extract value from 'I-stuff' on knowledge, a tremendous asset that is too rarely exploited and could be leveraged by all readers of this great book." --Beatrix de Russe, Executive Vice President, Licensing and Intellectual Property, Thomson "Einstein in the Boardroom is a must-read for CEOs, CFOs, and board chairs facing the financial governance issues of share price, wealth creation, and value realization. When today's financial management systems may only deal with 20 percent of the value of the firm, Harrison and Sullivan offer a look at what a company can do to successfully create and extract value from the 'other' 80 percent, and they show you how other companies have done it!" --Bill Swirsky, Vice President, Knowledge Development The Canadian Institute of Chartered Accountants "Identifying, managing, and leveraging knowledge and intangible assets has enabled Cargill to differentiate itself from its competitors and increase its profitability. Harrison and Sullivan provide a clear perspective on how intangible assets fit within the corporate landscape and how to manage them to increase value for the organization." --Harry J. Gwinnell, Vice President and Chief IP Counsel, Cargill
Managing Intellectual Capital In Practice
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Author : Göran Roos
language : en
Publisher: Routledge
Release Date : 2005
Managing Intellectual Capital In Practice written by Göran Roos and has been published by Routledge this book supported file pdf, txt, epub, kindle and other format this book has been release on 2005 with Business & Economics categories.
A useful guide for managers wishing to implement the benefits of Intellectual Capital thinking in their companies or divisions, this book is an introduction to the subject area for the novice. It provides instructions on how to incorporate intellectual capital thinking in everyday business.
Intellectual Capital
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Author : Jalil Khavand Kar
language : en
Publisher: MSRT Press
Release Date : 2013-10-12
Intellectual Capital written by Jalil Khavand Kar and has been published by MSRT Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2013-10-12 with Business & Economics categories.
Contents Table of Figures xi Lists of Tables xii Foreword xv Preface xvii - Chapter One: Intellectual Capital: An Introduction 1 Knowledge: What is it and How is it? 14 Towards a phenomenology of the Knowledge Economy 22 New Forms of Organisational Resources 29 Intangible Assets 31 Intellectual Capital 45 Human Capital 63 Structural Capital 65 Information and Knowledge Assets 67 Conclusion 72 - Chapter Two: Intellectual Capital: Management and Development 81 Intellectual Capital Management: A definition 83 Knowledge Acquisition Vs. Knowledge Creation 90 Knowledge Management 95 Knowledge Management and Intellectual Capital Management 100 Knowledge Management: Human Capital 104 Knowledge Management: Organisational and Structural Capital 106 Knowledge Management: Relational and Social Capital 110 Organisational Culture 113 Organisational Culture and Human Capital 115 Organisational Culture and Structural Capital 118 Management of Organisational Learning 121 Organisational Learning and Intellectual Capital 127 Management of Organisational Capabilities 129 Organisational Capabilities and Intellectual Capital 131 Management of Collaborative and Coopetitive Relationships 133 Interorganisational partnership and Intellectual Capital 136 Conclusion 138 - Chapter Three: Intellectual Capital: Measurement Models 147 Organisational Performance and Performance Measurement 148 Accounting for Tangible Assets 153 Accounting for Intangible Assets 159 Intellectual Capital Measurement: An Overview 173 Intellectual Capital Measurement: Descriptive Models 175 The Market Capitalisation (MC) Models 178 Tobin’s q 179 Invisible Balance Sheet 181 Market-to-Book Ratio 182 KNOWCORP 184 The Direct Intellectual Capital (DIC) Models 188 Human Resource Costing & Accounting (HRCA) 189 HR Statement 191 Citation-Weighted Patents 193 Technology Broker 196 Accounting for the Future (AFTF) 198 Inclusive Valuation Methodology (IVM) 200 Total Value Creation (TVC) 204 Intellectual Asset Valuation 207 The Value Explorer 209 FiMIAM 212 The Return on Assets (ROA) Models 213 Economic Value Added (EVA) 214 Calculated Intangible Value (CIV) 218 Value Added Intellectual Coefficient (VAIC) 220 Knowledge Capital Earnings 223 The Scorecard (SC) Models 225 Balanced Score Card 226 Holistic Accounts 230 Skandia Navigator 233 Intangible Asset Monitor 238 IC-Index 240 Value Creation Index (VCI) 243 Knowledge Audit Cycle 244 Value Chain Scoreboard 246 Knowledge Assets and Intellectual Capital Framework (OECD) 248 IC Rating 250 Dynamic Valuation of Intellectual Capital (IC-dVAL) 254 Measuring and Accounting Intellectual Capital(MAGIC) 257 Business IQ 258 National Intellectual Capital Index 261 The Visualisation Models (VIS) Models 267 Knowledge Assets Map (KAM) 268 Performance Prism 271 Value+ 274 Strategy Map 275 Value Creation Map 278 Seer Model 280 The Prescriptive Models 281 International Federation of Accountants Guideline 282 Nordika Guideline 284 MERITUM Guideline 285 Italian Guideline 288 Spanish Guideline 291 Danish Guideline 292 German Guideline 295 Japanese Guideline 297 Australian Guideline 298 Austrian Guideline 298 Scottish Guideline 300 Irish Guideline 302 RICARDIS Guideline 304 InCaS Guideline 306 The Knowledge Assets Measurement Models 309 World Bank’s Knowledge Assessment Methodology (KAM) 310 United Nations Economic Commission for Europe (ECE) 312 eEurope National Knowledge Assets Measurement 314 European KM Forum Assessment Model 316 e-Readiness Index 318 Intellectual Capital Tools 319 Celemi`s Tango Tool 320 Bates Gruppen`s Company IQ Measurement System 322 Ericsson’s Cockpit Communicator Tool 324 Conclusion 326 - Chapter Four: Intellectual Capital: An Analytical Bibliography 329 - Chapter Five: Intellectual Capital: Glossary of Terms 361 Appendices 393 References 400 Index 420 ------------------------------------- First published in 2009. Second edition published in 2009. Third edition published in 2013. Intellectual capital: management, development and measurement models / Jalil Khavand Kar, Ehsan Khavandkar. 424.p. 24 × 17 cm. Includes bibliographical references and index. ISBN: 978-964-2841-64-6 HD 53.KH2S4 2013 658.4038 1688220 1. Intellectual Capital Management 2. Measurement Models 3.Development