Purpose – The purpose of this paper is to propose and illustrate the use of a set of rules to make an analytical reading of the indicators of an intellectual capital statement possible. Design/methodology/approach – The paper proposes a model to analyze intellectual capital statements and...

Purpose – The purpose of this paper is to examine whether information on intellectual capital (non‐financial information on knowledge based resources) is disclosed in Danish IPO prospectuses. Further, to analyse whether this voluntary disclosure has changed in the period from 1999 to 2001...

Based on the theory of professional competition, this paper identify and investigates four strategic options of supreme audit institutions (SAIs) through a case study of four Nordic national audit offices: a performance auditing strategy; a financial auditing strategy; a portfolio strategy; and...

Purpose – The purpose of this paper is to show how three similar utility companies have adopted intellectual capital statements as a management technology, incorporated it into existing practices, developed and adapted it. Design/methodology/approach – The paper is based on ethnomethodology...

The paper reports on public sector organisations'/institutions' work to develop knowledge management and intellectual capital statements. Building on experiences collected during 2001‐2002 where 26 public sector institutions in Denmark sought to develop intellectual capital statements, this...