Purpose The purpose of this paper is to provide an overview of the Danish Guideline Project (DGP) and its subsequent fate within participating companies since its conclusion in late 2002. Particular focus is placed on the traction that the intellectual capital statement (ICS) approach to...

The aim of this work is to investigate the alignment of preparers’ and users’ perceptions of the BM and its constitutive elements. Results show that, while both categories assign great importance to this concept, different conceptions of the purpose and the components of a BM emerge.