Showing 1 - 10 of 122
Covers -- Editorial advisory board -- Guest editorial -- Identifying future directions for IC research in education: a literature review -- Ten years of using knowledge balance sheets in Austrian public universities -- Human capital loss in an academic performance measurement system --...
Persistent link: https://www.econbiz.de/10013041459
This e-book is inspired by our recent review of the IC literature in Guthrie et al. (2012, p. 74) in which we found that the public sector is one of the least addressed areas of IC research. This is surprising considering that the public sector contributes a significant proportion of GDP in most...
Persistent link: https://www.econbiz.de/10012679135
Persistent link: https://www.econbiz.de/10014472930
Cover -- Editorial advisory board -- Guest editorial -- Intellectual capital disclosure:a structured literature review -- Involuntary disclosure of intellectual capital: is it relevant? -- Killing the balanced scorecard to improve internal disclosure -- Social media networks as drivers for...
Persistent link: https://www.econbiz.de/10013041735
Covers -- Strategic and Editorial advisory boards -- Guest editorial -- Developing trust through stewardship -- The influence of integrated reporting and internationalisation on intellectual capital disclosures -- Improving integrated reporting -- An intellectual capital ontology in an...
Persistent link: https://www.econbiz.de/10012685981
for assessing intangibles that make up the bulk of wealth in the new economy. He discusses how decisions are based on non …‐financial information, the major and recent change in the world’s wealth, the nine factors of value and how they work in different types of …’s participation in the Brookings Institution’s study, Unseen Wealth .  …
Persistent link: https://www.econbiz.de/10014875243
You may be surprised to discover that millions of dollars in revenue are sitting, undiscovered, inside your own organization. Follow the authors as they walk you through different areas of your business to discover the untapped potential of “forgotten” intangible assets that may already...
Persistent link: https://www.econbiz.de/10014875211
The rise of the “new economy”, one principally driven by information and knowledge, is attributed to the increased prominence of intellectual capital (IC) as a business and research topic. Intellectual capital is implicated in recent economic, managerial, technological, and sociological...
Persistent link: https://www.econbiz.de/10014875214
Substantial differences between company book values and market values indicate the presence of assets not recognised and measured in company balance‐sheets. Intellectual capital assets account for a substantial proportion of this discrepancy. At present, companies are not required to report on...
Persistent link: https://www.econbiz.de/10014875215
This study reports the results of an empirical examination of Australian annual reporting of intellectual capital. The findings suggest that the development of a model for reporting intangibles is piecemeal and not widely spread. The outcomes of our exploratory investigation are threefold....
Persistent link: https://www.econbiz.de/10014875216