Monitoring and measuring intangibles using value maps: Some examples

Journal of Intellectual Capital

Volumn 10, Issue 2, 2009, Pages 211-223

  Jhunjhunwala, Shital ^a  

^a Osmania University Campus   (India)

Author keywords

Intangible assets; Knowledge mapping; Shareholder value analysis; Value analysis

Indexed keywords

EID: 68049087651     PISSN: 14691930     EISSN: None     Source Type: Journal    
DOI: 10.1108/14691930910952623     Document Type: Article

References (19)

1. Bygdas, A.L., Royrvik, E. and Gjerde, B. (2004), Integrative visualization and knowledge enabled value creation: an activity based approach to intellectual capital, Journal of Intellectual Capital, Vol. 5 No. 4, pp. 540-55.
2. Chen, J., Zhu, Z. and Xie, H.Y. (2004), Measuring intellectual capital: a new model and empirical study, Journal of Intellectual capital, Vol. 5 No. 1, pp. 196-212.
3. Ittner, C.D. and Larker, D.F. (2003), Coming up short on non-financial performance measurement, Harvard Business Review, November, pp. 88-95.
4. Jack, A. (n.d.), Value mapping: a second generation performance measurement and performance management solution, available at: www.valuebasedmanagement.net/articles_jack_value_mapping_second_generation_performance_management.pdf
5. Kaplan, R.S. and Norton, D.P. (2004), Measuring the strategic readiness of intangible assets, Harvard Business Review, February, pp. 52-63.
6. Marr, B., Suchiuma, G. and Neely, A. (2004), The dynamics of value creation: mapping your intellectual performance drivers, Journal of Intellectual Capital, Vol. 5 No. 2, pp. 312-25.
7. MERITUM (2001), Guidelines for Managing and Reporting on Intangibles, Programa Targeted Socio Economic Research - TSER, European Union, Brussels, available at: www.urjc.es/innotec/tools/MERITUM%20Guidelines.pdf
8. Allen, D. (2001), Hard currency, Financial Management, Caspian Publishing, London, 14719185, January.
9. Edvinsson, L. and Malone, M.S. (1997), Intellectual Capital, Harper Collins, New York, NY.
10. Epstein, B.J., Nach, R. and Bragg, S.M. (2006), GAAP 2006, Interpretations and Applications of Generally Accepted Accounting Principals, Wiley, New York, NY.
11. Foster, B.P. and Stout, W.D. (2003), Valuing intangible assets, CPA Journal, October, pp. 52-4.
12. Jhunjhunwala, S. (2005), Does the market understand intangibles, The CA Journal ICAI, July, pp. 123-7.
13. Jhunjhunwala, S. (2007), paper presented at National Conference on System Dynamics at Institute of Public Enterprise, Hyderabad, June 28-29.
14. Lev, B. (2001), Intangibles, Management, Measurement and Reporting, Brookings Institution Press, Washington, DC.
15. Lev, B. (2004), Sharpening the intangible edge, Harvard Business Review, June, pp. 109-16.
16. Mard, J.M., Hichner, J.R., Hyden, S.D. and Zyla, M.L. (2002), Valuation for Financial Reporting -Intangible Assets, Goodwill and Impairment Analysis, SFAS 141 and 142, Wiley, New York, NY.
17. Richmond, B. (2001), Introduction to System Thinking, High Performance, Hanover, NH.
18. Sternman, J. (2000), Business Dynamics: Systems Thinking and Modeling for a Complex World, McGraw-Hill, New York, NY.
19. Ulrish, D. and Smallwood, N. (2004), Capitalizing on capabilities, Harvard Business Review, June, pp. 119-27, available at: www.iseesystems.com