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Knowledge management and intellectual capital : establishing a field of practice

Bukh, Per Nikolaj D. (contributor); … - 2005

Persistent link: https://www.econbiz.de/10002257069

A human resource perspective on intellectual capital

Johanson, Ulf - In: Perspectives on intellectual capital, (pp. 96-105). 2005

Persistent link: https://www.econbiz.de/10003141133

An accounting perspective on intellectual capital

Lev, Baruch; Cañibano, Leandro; Marr, Bernard - In: Perspectives on intellectual capital, (pp. 42-55). 2005

Persistent link: https://www.econbiz.de/10003140867

On the mystery of odd human capital values

Ahonen, Guy - In: Journal of Human Resource Costing & Accounting 13 (2009) 2, pp. 118-124

Purpose – The purpose of this paper is to elaborate the feasibility of market based estimations of the value of human capital in firms. Design/methodology/approach – The concept of intangible assets and market‐based valuation of human capital is presented. Cases of extreme estimates of...

Persistent link: https://www.econbiz.de/10014873027

Work health and management control

Johanson, Ulf (contributor) - 2007

Persistent link: https://www.econbiz.de/10003574054

The impact of human capital and human capital investments on company performance : evidence from literature and European survey results

Hansson, Bo; Johanson, Ulf; Leitner, Karl-Heinz - In: Impact of education and training, (pp. 261-319). 2004

Persistent link: https://www.econbiz.de/10002614668

Evaluating the importance of intangibles : how are they managed and accounted for, and how do they contribute to growth and employment?

Johanson, Ulf - In: Industrial competitiveness in the knowledge-based …, (pp. 149-160). 1997

Persistent link: https://www.econbiz.de/10001300006

Intellectual capital and the management control of knowledge resources

Mouritsen, Jan - In: Management control : theories, issues, and performance, (pp. 205-229). 2005

Persistent link: https://www.econbiz.de/10002766223

Accounting for the employee in the intellectual capital statement

Thorbjørnsen, Stefan; Mouritsen, Jan - In: Journal of Intellectual Capital 4 (2003) 4, pp. 559-575

On the basis of three examples of intellectual capital statements that make the individual its central figure, this article discusses the role of individuals in knowledge creation. After all, it is often claimed that the individual is the “container” of knowledge and therefore, what it means...

Persistent link: https://www.econbiz.de/10014875317

A reporting perspective on intellectual capital

Mourtisen, Jan; Bukh, Per Nikolaj D.; Marr, Bernard - In: Perspectives on intellectual capital, (pp. 69-81). 2005

Persistent link: https://www.econbiz.de/10003141125