Intellectual capital statements: what pioneering firms from Asia and Europe are doing now

International Journal of Knowledge and Learning

Volumn 1, Issue 3, 2005, Pages 249-268

  Ordoñez de Pablos, Patricia ^a  

^a UNIVERSITY OF OVIEDO   (Spain)

Author keywords

case study; indicators; intellectual capital statements; organisational competitiveness

Indexed keywords

EID: 47349122778     PISSN: 17411009     EISSN: 17411017     Source Type: Journal    
DOI: 10.1504/ijkl.2005.007759     Document Type: Article

References (21)

1. Argyris, C. (1992) On Organisational Learning, Cambridge Mass.: Blackwell.
2. Argyris, C. and Schön, D.A. (1996) Organisational Learning II: Theory, Method and Practice, Reading, MA: Addison-Wesley.
3. Barney, J. (1991) ‘Firm resources and sustained competitive advantage’, Journal of Management, Vol. 17, No. 1, pp.99–120.
4. Barney, J.B. (1992) ‘Integrating organisational behaviour and strategy formulation research: a resource-based analysis’, in P. Shrivastava, A. Huff and J. Dutton (Eds.) Advances in Strategic Management, Vol. 8, pp.39–61.
5. Barney, J.B. (2001) ‘Is the resource-based view a useful perspective for strategic management research? Yes’, Academy of Management Review, Vol. 26, No. 1, pp.41–56.
6. Bontis, N., Crossan, M. and Hulland, J. (2002) ‘Managing an organisational learning system by alining stocks and flows’, Journal of Management Studies, Vol. 39, No. 4, pp.437–469.
7. Danish Agency for Development of Trade and Industry (1997) Intellectual Capital Accounts. Reporting and Managing Intellectual Capital.
8. Danish Agency for Development of Trade and Industry (2001) A Guideline for Intellectual Capital Statements: A Key to Knowledge Management.
9. Danish Agency for Development of Trade and Industry (2003) Intellectual Capital Statements – The New Guideline, www.efs.dk/icaccounts
10. Edvinsson, I. (1997) ‘Developing intellectual capital at Skandia’, Long Range Planning, Vol. 30, No. 3, pp.366–373.
11. Edvinsson, L. and Malone, M.S. (1997) ‘Intellectual capital’, Realizing Your Company’s True Value by Finding its Hidden Brainpower, 1st edition, Harper Collins Publishers, Inc.
12. Grant, R. (1991) ‘A resource-based theory of competitive advantage: implications for strategy formulation’, California Management Journal, Vol. 33, No. 3, pp.114–135.
13. Grant, R. (1996) ‘Toward a knowledge-based theory of the firm’, Strategic Management Journal, Winter Special Issue, Vol. 17, pp.109–122.
14. Nonaka, I. and Takeuchi, H. (1995) The Knowledge-Creating Company: How Japanese Companies Create the Dynamics of Innovation, Oxford University Press.
15. Ordóñez de Pablos, P. (2001) ‘Relevant experiences on measuring and reporting intellectual capital in European pioneering firms’, in N. Bontis and C. Chong (Eds.) World Congress on Intellectual Capital Readings, Butterworth-Heinemann, pp.157–178.
16. Ordóñez de Pablos, P. (2004) ‘A guideline for building the intellectual capital statement: the 3R model’, International Journal of Learning and Intellectual Capital, Vol. 1, No. 1, pp.3–18.
17. Penrose, E.T. (1959) The Theory of the Growth of the Firm, New York, NY: John Wiley and Sons.
18. Priem, R.L. and Butler, J.E. (2001a) ‘Is the resource-based “view” a useful perspective for strategic management research?’, Academy of Management Review, Vol. 26, No. 1, pp.22–40.
19. Priem, R.L. and Butler, J.E. (2001b) ‘Tautology in the resource-based view and the impications of externally determined resource value: further comments’, Academy of Management Review, Vol. 26, No. 1, pp.57–66.
20. Wernerfelt, B. (1984) ‘A resource based view of the firm’, Strategic Management Journal, Vol. 5, pp.171–180.
21. Wernerfelt, B. (1995) ‘The resource-based view of the firm: ten years after’, Strategic Management Journal, Vol. 5, No. 2, pp.171–174.