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...