Intangible measurement guidelines: A comparative study in Europe

Journal of Intellectual Capital

Volumn 8, Issue 2, 2007, Pages 192-204

  Bae egil Palacios, Tomas M ^a   Sanguino Galven, Raman ^a  

^a UNIVERSITY OF EXTREMADURA   (Spain)

Author keywords

Financial reporting; Intellectual capital; Shareholder value analysis

Indexed keywords

EID: 34247385979     PISSN: 14691930     EISSN: 1758468     Source Type: Journal    
DOI: 10.1108/14691930710742790     Document Type: Article

References (29)

1. Bañegil, T. and Sanguino, R. (2003), ”A comparative study of the different guidelines for intangibles measurement and management”, Proceedings Internacional IC of Intellectual Capital Congress, Hanken Business School, Helsinki.
2. Barceló, M. (2003), Hacia una economía del conocimento, Esic Editorial y PriceWaterhouseCoopers, Madrid.
3. Camisón, C. (2002), “Competencias distitintivas basadas en activos intangibles”, in Ed. Bueno, E. (Ed.), Nuevas Claves para la Dirección Estratégica, Ariel Economía, Madrid, pp. 117-57.
4. Carter, A. (1996), Measuring the Performance of a Knowledge-based Economy, OECD Report: Employment and Growth in the Knowledge-based Economy, pp. 61-68.
5. Cañibano, L., García Ayuso, M. and Sánchez, M.P. (2000), “Shortcomings in the measurement of innovation: implication for accounting standard setting”, Journal of Management and Governance, Vol. 4 No. 4, pp. 1-24.
6. Chaminade, C. (2002), “Can guidelines for intellectual capital reporting be considered without addressing cultural differences? An explorative paper”, Proceedings The Transparent Enterprise. The Value of Intangibles, Madrid.
7. CIC (2003), Metodología para la elaboración de indicadores de Capital Intelectual, Documentos Intellectus No. 4.
8. DATI (2003), Intellectual Capital Statements – The New Guideline, available at: www.efs.dk/icaccounts.
9. Del Bello, A. (2002), “A regulatory competition? A critical comparison of the existent guidelines and recommendations on IC statements and intangibles reports”, Proceedings of The Transparent Enterprise. The Value of Intangibles, Madrid.
10. Guimón, J. (2002), “Guidelines for intellectual capital management and reporting. Comparing the MERITUM and the Danish approaches”, Proceedings of The Transparent Enterprise: The Value of Intangibles, Madrid.
11. Guthrie, J. and Petty, R. (2000), “Intellectual capital: Australian annual reporting practices”, Journal of Intellectual Capital, Vol. 1 No. 3, pp. 241-51.
12. Lev, B. (2001), Intangibles: Management, Measurement, and Reporting, Brookings Institution Press, Washington, DC.
13. OECD (1999), International Symposium on Measuring and Reporting Intellectual Capital: Experience, Issues and Prospects, Amsterdam, available at: www.oecd.org/dsti/sti/industri/indcomp/act/Ams-conf/symposium.htm.
14. Pulic, A. and Schneider, U. (2001), “Thought leadership on intellectual capital”, Journal of Intellectual Capital, Vol. 2 No. 3, pp. 258-74.
15. Roslender, R and Fincham, R. (2002), “Intellectual capital accounting in the UK: a field study perspective”, Discussion Paper DP 04/2002, University of Stirling, Stirling.
16. Sarregui et al. (2003), “An overview of empirical reports about knowledge management”, paper presented at 3rd European Knowledge Management Summer School, San Sebastián, CA.
17. Tissen, R., Andriessen, D. and Lekanne, F. (2000), El Valor del Conocimiento, Prentice-Hall, Madrid.
18. Commission of the European Communities (2002), More Research for Europe. Towards 3 Percent of GDP, Document COM (2002) 499 final.
19. Danish Agency for Trade and Industry – DATI (2000), A Guideline for Intellectual Capital Statements. A Key to Knowledge Management, available at: www.efs.dk/icaccounts.
20. German Aerospace Center – DLR (2002), Intellectual Capital Report 2001, available at: www.dlr.de.
21. Hall, R. (1992), “The strategic analysis of intangible resources”, Strategic Management Journal, Vol. 13 No. 2, pp. 135-44.
22. Leadbeter, C. (2000), New Measures for the New Economy, Centre for Business Performance, London.
23. Lim, L.L.K. and Dallimore, P. (2002), “To the public-listed companies, from the investment community”, Journal of Intellectual Capital, Vol. 3 No. 3, pp. 262-76.
24. MERITUM (2002), Guidelines for Managing and Reporting on Intangibles, Fundación Airtel Móvil, Intellectual Capital Report.
25. Nevado, D. and López, V.R. (2002), El capital intelectual: valoración y medición, Pearson Educación, Madrid.
26. Nordic Industrial Fund (2001), Intellectual Capital. Managing and Reporting, report, Nordika Project.
27. Nordic Industrial Fund (2002), Nordika – Frame Market Survey, Nordic Industrial Fund.
28. Sveiby, K. (1998), The New Organizational Wealth: Managing and Measuring Intangible Assets, Berrett-Koehler Publishers, San Francisco, CA.
29. Vance, C. (2001), Valuing Intangibles, Centre for Business Performance, London.