Mouritsen, J.; Johansen, M.R.; Larsen, H.T.; Bukh, P.N. - In: Journal of Intellectual Capital 2 (2001) 4, pp. 359-383
This paper introduces a framework for analysing intellectual capital statements. It is suggested that the three …‐way model of intellectual capital (human, organisations and structural) can be developed in its descriptive and its prescriptive … qualities. Another model is offered which relate intellectual capital indicators to the firm’s knowledge strategy. This IC …