van der Meer‐Kooistra, Jeltje; Zijlstra, Siebren M. - In: Accounting, Auditing & Accountability Journal 14 (2001) 4, pp. 456-476
In today’s knowledge‐based economy intellectual capital (IC) is becoming a major part of companies’ value. Being able to manage and control IC requires that companies can identify, measure and report internally on IC. As financial accounting rules ban full disclosure of IC in the annual...