The purpose of this paper is to examine the role of two different new management tool, the Balanced Scorecard (BSC) and the Intellectual Capital Report (ICR) in managing and reporting intangibles. Unlike the majority of IC scholars the author, and consistently with Bukh et al. (2005), the author...

Purpose - Intangibles are the main value drivers of a firm. This consideration implies that it becomes more and more important/ urgent to measure and report intellectual capital. The new reporting statement (intellectual capital report) is not yet commonly used by firms, but many, on a voluntary...