-
1
-
-
84986028642
-
-
American Institute of Certified Public Accountants, New York, NY.
-
Accounting Principles Board (APC) (1970), APB Opinion 17 Intangible Assets, American Institute of Certified Public Accountants, New York, NY.
-
(1970)
APB Opinion 17 Intangible Assets
-
-
-
2
-
-
0142197515
-
-
Accounting Standards Board.
-
Accounting Standards Board (ASB) (1997), FRS 10 Goodwill and Intangible Assets, Accounting Standards Board.
-
(1997)
FRS 10 Goodwill and Intangible Assets
-
-
-
3
-
-
0003692907
-
-
Butterworth-Heinemann, Boston, MA.
-
Allee, V. (1997), The Knowledge Evolution, Expanding Organizational Intelligence, Butterworth-Heinemann, Boston, MA.
-
(1997)
The Knowledge Evolution, Expanding Organizational Intelligence
-
-
Allee, V.1
-
4
-
-
84986097353
-
A core competency approach to valuing intangible assets
-
paper presented at the International Symposium Measuring and Reporting Intellectual Capital: Experiences, Issues, and Prospects, OECD, Amsterdam, June.
-
Andriessen, D., Frijlink, M., van Gisbergen, I. and Blom, J. (1999), “A core competency approach to valuing intangible assets”, paper presented at the International Symposium Measuring and Reporting Intellectual Capital: Experiences, Issues, and Prospects, OECD, Amsterdam, June.
-
(1999)
-
-
Andriessen, D.1
Frijlink, M.2
van Gisbergen, I.3
Blom, J.4
-
5
-
-
68549113237
-
Reporting on intangible assets
-
paper presented at the International Symposium Measuring and Reporting Intellectual Capital: Experiences, Issues, and Prospects, OECD, Amsterdam, June.
-
Backhuijs, J.B., Holterman, W.G.M., Oudman, R.S., Overgoor, R.P.M. and Zijlstra, S.M. (1999), “Reporting on intangible assets”, paper presented at the International Symposium Measuring and Reporting Intellectual Capital: Experiences, Issues, and Prospects, OECD, Amsterdam, June.
-
(1999)
-
-
Backhuijs, J.B.1
Holterman, W.G.M.2
Oudman, R.S.3
Overgoor, R.P.M.4
Zijlstra, S.M.5
-
6
-
-
84986098676
-
Indicators of human capital investment and outcomes from the American society for training and development
-
paper presented at the International Symposium Measuring and Reporting Intellectual Capital: Experiences, Issues, and Prospects, OECD, Amsterdam, June.
-
Bassi, L.J. and McMurrer, D.P. (1999), “Indicators of human capital investment and outcomes from the American society for training and development”, paper presented at the International Symposium Measuring and Reporting Intellectual Capital: Experiences, Issues, and Prospects, OECD, Amsterdam, June.
-
(1999)
-
-
Bassi, L.J.1
McMurrer, D.P.2
-
7
-
-
0001855762
-
The case for multiple methods in empirical management accounting research (with an illustration from budget setting)
-
Birnberg, J.G., Shields, M.D. and Young, S.M. (1990), “The case for multiple methods in empirical management accounting research (with an illustration from budget setting)”, Journal of Management Accounting Research, No. 2, pp. 33-66.
-
(1990)
Journal of Management Accounting Research
, Issue.2
, pp. 33-66
-
-
Birnberg, J.G.1
Shields, M.D.2
Young, S.M.3
-
9
-
-
55649090303
-
Holistic measurement of Intellectual Capital
-
paper presented at the International Symposium Measuring and Reporting Intellectual Capital: Experiences, Issues, and Prospects, OECD, Amsterdam, June.
-
Bornemann, M., Knapp, A., Schneider, U. and Sixl, K.I. (1999), “Holistic measurement of Intellectual Capital”, paper presented at the International Symposium Measuring and Reporting Intellectual Capital: Experiences, Issues, and Prospects, OECD, Amsterdam, June.
-
(1999)
-
-
Bornemann, M.1
Knapp, A.2
Schneider, U.3
Sixl, K.I.4
-
10
-
-
0031232458
-
Measuring intellectual capital: learning from financial history
-
Boudreau, J. and Ramstad, P. (1997), “Measuring intellectual capital: learning from financial history”, Human Resource Management, Vol. 36 No. 3, pp. 343-56.
-
(1997)
Human Resource Management
, vol.36
, Issue.3
, pp. 343-356
-
-
Boudreau, J.1
Ramstad, P.2
-
11
-
-
84986098547
-
Reporting and managing intellectual capital: evidence from Ireland
-
paper presented at the International Symposium Measuring and Reporting Intellectual Capital: Experiences, Issues, and Prospects, OECD, Amsterdam, June.
-
Brennan, N. (1999), “Reporting and managing intellectual capital: evidence from Ireland”, paper presented at the International Symposium Measuring and Reporting Intellectual Capital: Experiences, Issues, and Prospects, OECD, Amsterdam, June.
-
(1999)
-
-
Brennan, N.1
-
12
-
-
84986145665
-
Intellectual capital: current issues and policy implications
-
paper presented at the 23rd Annual Congress of the European Accounting Associatio, Munich, 29-31 March.
-
Brennan, N and Connell, B. (2000), “Intellectual capital: current issues and policy implications”, paper presented at the 23rd Annual Congress of the European Accounting Associatio, Munich, 29-31 March.
-
(2000)
-
-
Brennan, N.1
Connell, B.2
-
13
-
-
0004104116
-
-
International Thompson Business Press, London
-
Brooking, A. (1996), Intellectual Capital, International Thompson Business Press, London
-
(1996)
Intellectual Capital
-
-
Brooking, A.1
-
14
-
-
84869219836
-
Developing intellectual capital statements: Lessons from 23 Danish Firms
-
paper for Workshop on Accounting for Intangibles and the Virtual Organisation, Brussels, February 12-13.
-
Bukh, P.N., Larsen, H.T. and Mouritsen, J. (1999), “Developing intellectual capital statements: Lessons from 23 Danish Firms”, paper for Workshop on Accounting for Intangibles and the Virtual Organisation, Brussels, February 12-13.
-
(1999)
-
-
Bukh, P.N.1
Larsen, H.T.2
Mouritsen, J.3
-
16
-
-
84901702984
-
-
Oxford University Press, Oxford.
-
Burton-Jones, A. (1999), Business, Work, and Learning in the New Economy: Business Economy, Oxford University Press, Oxford.
-
(1999)
Business, Work, and Learning in the New Economy: Business Economy
-
-
Burton-Jones, A.1
-
17
-
-
33947547666
-
The value relevance and managerial implications of intangibles: a literature review
-
paper presented at the International Symposium Measuring and Reporting Intellectual Capital: Experiences, Issues, and Prospects, OECD, Amsterdam, June.
-
Canibano, L., Garcia-Ayuso, M. and Sanchez, M.P. (1999a), “The value relevance and managerial implications of intangibles: a literature review”, paper presented at the International Symposium Measuring and Reporting Intellectual Capital: Experiences, Issues, and Prospects, OECD, Amsterdam, June.
-
(1999)
-
-
Canibano, L.1
Garcia-Ayuso, M.2
Sanchez, M.P.3
-
18
-
-
44049103754
-
Measuring intangibles: discussion of selected indicators
-
paper presented at the International Symposium Measuring and Reporting Intellectual Capital: Experiences, Issues, and Prospects, OECD, Amsterdam, June.
-
Canibano, L., Garcia-Ayuso, M., Sanchez, M.P., Chaminade, C., Olea, M. and Escobar, C.G. (1999b), “Measuring intangibles: discussion of selected indicators”, paper presented at the International Symposium Measuring and Reporting Intellectual Capital: Experiences, Issues, and Prospects, OECD, Amsterdam, June.
-
(1999)
-
-
Canibano, L.1
Garcia-Ayuso, M.2
Sanchez, M.P.3
Chaminade, C.4
Olea, M.5
Escobar, C.G.6
-
19
-
-
84986044891
-
Growing a knowledge company
-
Site includes Celemi intangible assets monitor, http://www.celemi.se/sbc/sbc2.html
-
Celemi, (1998), “Growing a knowledge company”, www.celemi.com Site includes Celemi intangible assets monitor, http://www.celemi.se/sbc/sbc2.html.
-
(1998)
-
-
-
20
-
-
21844519267
-
A simple approximation of Tobin's Q
-
Autumn
-
Chung, K.H. and Pruitt, S.W. (1994), “A simple approximation of Tobin's Q”, Financial Management, Vol. 23 No. 3, Autumn, pp. 70-4.
-
(1994)
Financial Management
, vol.23
, Issue.3
, pp. 70-74
-
-
Chung, K.H.1
Pruitt, S.W.2
-
21
-
-
84950269500
-
-
(English version), DTI Council, Copenhagen.
-
Danish Agency for Trade and Industry (DATI) (1998), Intellectual Capital Accounts: New Tool for Companies, (English version), DTI Council, Copenhagen.
-
(1998)
Intellectual Capital Accounts: New Tool for Companies
-
-
-
23
-
-
84986117651
-
Your knowledge – can you book it?
-
paper presented at the International Symposium Measuring and Reporting Intellectual Capital: Experiences, Issues, and Prospects, OECD, Amsterdam, June.
-
Danish Confederation of Trade Unions (DCTU) (1999), “Your knowledge – can you book it?”, paper presented at the International Symposium Measuring and Reporting Intellectual Capital: Experiences, Issues, and Prospects, OECD, Amsterdam, June.
-
(1999)
-
-
-
25
-
-
0000500577
-
Developing intellectual capital at Skandia
-
Edvinsson, L. (1997), “Developing intellectual capital at Skandia”, Long Range Planning, Vol. 30 No. 3, pp. 266-373.
-
(1997)
Long Range Planning
, vol.30
, Issue.3
, pp. 266-373
-
-
Edvinsson, L.1
-
26
-
-
0003944213
-
Intellectual capital: realising your company's true value by finding its hidden brainpower
-
Harper Collins, New York, NY.
-
Edvinsson, L. and Malone, M. (1997), “Intellectual capital: realising your company's true value by finding its hidden brainpower”, Harper Collins, New York, NY.
-
(1997)
-
-
Edvinsson, L.1
Malone, M.2
-
27
-
-
33744900217
-
Intellectual capital of nations for future wealth creation
-
Edvinsson, L. and Stenfelt, C. (1999), “Intellectual capital of nations for future wealth creation”, Journal of Human Resource Costing and Accounting, Vol. 4 No. 1, pp. 21-33.
-
(1999)
Journal of Human Resource Costing and Accounting
, vol.4
, Issue.1
, pp. 21-33
-
-
Edvinsson, L.1
Stenfelt, C.2
-
28
-
-
84986045051
-
-
OECD, Amsterdam, June.
-
Enqvist, R. (1999), Speech delivered at the International Symposium Measuring and Reporting Intellectual Capital: Experiences, Issues, and Prospects, OECD, Amsterdam, June.
-
(1999)
Speech delivered at the International Symposium Measuring and Reporting Intellectual Capital: Experiences, Issues, and Prospects
-
-
Enqvist, R.1
-
29
-
-
84897818868
-
Accounting for intellectual capital
-
paper presented at the International Symposium Measuring and Reporting Intellectual Capital: Experiences, Issues, and Prospects, OECD, Amsterdam, June.
-
Eronen, A. and Ahonen, G. (1999), “Accounting for intellectual capital”, paper presented at the International Symposium Measuring and Reporting Intellectual Capital: Experiences, Issues, and Prospects, OECD, Amsterdam, June.
-
(1999)
-
-
Eronen, A.1
Ahonen, G.2
-
30
-
-
84986060407
-
Voluntary guidelines on the disclosure of intangibles: a bridge over troubled water?
-
paper presented at the International Symposium Measuring and Reporting Intellectual Capital: Experiences, Issues, and Prospects, OECD, Amsterdam, June.
-
Grojer, J.E. and Johanson, U. (1999), “Voluntary guidelines on the disclosure of intangibles: a bridge over troubled water?”, paper presented at the International Symposium Measuring and Reporting Intellectual Capital: Experiences, Issues, and Prospects, OECD, Amsterdam, June.
-
(1999)
-
-
Grojer, J.E.1
Johanson, U.2
-
31
-
-
84986087044
-
A review of Australian annual reporting practices of intellectual capital and knowledge management
-
Sydney, 26 November.
-
Guthrie, J. and Petty, R. (1999a), “A review of Australian annual reporting practices of intellectual capital and knowledge management”, Know99 Knowledge Management Conference, Sydney, 26 November.
-
(1999)
Know99 Knowledge Management Conference
-
-
Guthrie, J.1
Petty, R.2
-
32
-
-
79952779563
-
Knowledge management: the information revolution has created the need for a codified system of gathering and controlling knowledge
-
January
-
Guthrie, J. and Petty, R. (1999b), “Knowledge management: the information revolution has created the need for a codified system of gathering and controlling knowledge”, Company Secretary, Vol. 9 No. 1, January, pp. 38-41.
-
(1999)
Company Secretary
, vol.9
, Issue.1
, pp. 38-41
-
-
Guthrie, J.1
Petty, R.2
-
34
-
-
84986138442
-
There is no accounting for intellectual capital in Australia: a review of annual reporting practices and the internal measurement of intangibles within Australian organisations
-
paper presented at the International Symposium Measuring and Reporting Intellectual Capital: Experiences, Issues, and Prospects, OECD, Amsterdam, June.
-
Guthrie, J., Petty, R., Ferrier, F. and Wells, R. (1999), “There is no accounting for intellectual capital in Australia: a review of annual reporting practices and the internal measurement of intangibles within Australian organisations”, paper presented at the International Symposium Measuring and Reporting Intellectual Capital: Experiences, Issues, and Prospects, OECD, Amsterdam, June.
-
(1999)
-
-
Guthrie, J.1
Petty, R.2
Ferrier, F.3
Wells, R.4
-
35
-
-
84986112329
-
Investing in the knowledge economy
-
speech delivered at the International Symposium Measuring and Reporting Intellectual Capital: Experiences, Issues, and Prospects, OECD, Amsterdam, June.
-
Hermans, L. (1999), “Investing in the knowledge economy”, speech delivered at the International Symposium Measuring and Reporting Intellectual Capital: Experiences, Issues, and Prospects, OECD, Amsterdam, June.
-
(1999)
-
-
Hermans, L.1
-
36
-
-
74349124585
-
Fund management, intellectual capital, intangibles and private disclosure
-
paper presented at the International Symposium Measuring and Reporting Intellectual Capital: Experiences, Issues, and Prospects, OECD, Amsterdam, June.
-
Holland, J. (1999), “Fund management, intellectual capital, intangibles and private disclosure”, paper presented at the International Symposium Measuring and Reporting Intellectual Capital: Experiences, Issues, and Prospects, OECD, Amsterdam, June.
-
(1999)
-
-
Holland, J.1
-
37
-
-
84986074773
-
Transparency in intellectual capital
-
paper presented at the International Symposium Measuring and Reporting Intellectual Capital: Experiences, Issues, and Prospects, OECD, Amsterdam, June.
-
Hoogendoorn, M., de Bos, A., Krens, F., Veerman, W. and ter Beek, H. (1999), “Transparency in intellectual capital”, paper presented at the International Symposium Measuring and Reporting Intellectual Capital: Experiences, Issues, and Prospects, OECD, Amsterdam, June.
-
(1999)
-
-
Hoogendoorn, M.1
de Bos, A.2
Krens, F.3
Veerman, W.4
ter Beek, H.5
-
38
-
-
84986078686
-
-
OECD, Amsterdam, June.
-
Hornery, S. (1999), speech delivered at the International Symposium Measuring and Reporting Intellectual Capital: Experiences, Issues, and Prospects, OECD, Amsterdam, June.
-
(1999)
speech delivered at the International Symposium Measuring and Reporting Intellectual Capital: Experiences, Issues, and Prospects
-
-
Hornery, S.1
-
39
-
-
84986078682
-
-
ICAEW.
-
Institute of Chartered Accountants in England and Wales (ICAEW), (1998), The 21st Century Annual Report, ICAEW.
-
(1998)
The 21st Century Annual Report
-
-
-
40
-
-
0142228600
-
-
International Accounting Standards Committee, London.
-
International Accounting Standards Committee (IASC) (1998), IAS 38 Intangible Assets, International Accounting Standards Committee, London.
-
(1998)
IAS 38 Intangible Assets
-
-
-
42
-
-
84986098228
-
Mobilising change: characteristics of intangibles proposed by 11 Swedish firms
-
paper presented at the International Symposium Measuring and Reporting Intellectual Capital: Experiences, Issues, and Prospects, OECD, Amsterdam, June.
-
Johanson, U. (1999), “Mobilising change: characteristics of intangibles proposed by 11 Swedish firms”, paper presented at the International Symposium Measuring and Reporting Intellectual Capital: Experiences, Issues, and Prospects, OECD, Amsterdam, June.
-
(1999)
-
-
Johanson, U.1
-
43
-
-
0003454191
-
Human resource costing and accounting versus the balanced scorecard
-
report prepared for OECD, School of Business, Stockholm University, Stockholm.
-
Johansson, U., Eklöv, G., Holmgren, M. and Mårtensson, M. (1998), “Human resource costing and accounting versus the balanced scorecard”, report prepared for OECD, School of Business, Stockholm University, Stockholm.
-
(1998)
-
-
Johansson, U.1
Eklöv, G.2
Holmgren, M.3
Mårtensson, M.4
-
44
-
-
0003454191
-
Human resource costing and accounting versus the Balanced Scorecard: a literature survey of experience with the concepts
-
paper presented at the International Symposium Measuring Reporting Intellectual Capital: Experiences, Issues, and Prospects, OECD, Amsterdam, June.
-
Johanson, U., Eklov, G., Holmgren, M. and Mårtensson, M. (1999b), “Human resource costing and accounting versus the Balanced Scorecard: a literature survey of experience with the concepts”, paper presented at the International Symposium Measuring Reporting Intellectual Capital: Experiences, Issues, and Prospects, OECD, Amsterdam, June.
-
(1999)
-
-
Johanson, U.1
Eklov, G.2
Holmgren, M.3
Mårtensson, M.4
-
45
-
-
84986150487
-
Measuring and managing intangibles: eleven Swedish exploratory case studies
-
paper presented at the International Symposium Measuring Reporting Intellectual Capital: Experiences, Issues, and Prospects, OECD, Amsterdam, June.
-
Johanson, U., Mårtensson, M. and Skoog, M. (1999a), “Measuring and managing intangibles: eleven Swedish exploratory case studies”, paper presented at the International Symposium Measuring Reporting Intellectual Capital: Experiences, Issues, and Prospects, OECD, Amsterdam, June.
-
(1999)
-
-
Johanson, U.1
Mårtensson, M.2
Skoog, M.3
-
46
-
-
0002091684
-
Using the balanced scorecard as a strategic management system
-
January-February.
-
Kaplan, R. and Norton, D. (1996), “Using the balanced scorecard as a strategic management system”, Harvard Business Review, January-February.
-
(1996)
Harvard Business Review
-
-
Kaplan, R.1
Norton, D.2
-
47
-
-
0026494564
-
The balanced scorecard – measures that drives performance
-
Kaplan, R.S. and Norton, D.P. (1992), “The balanced scorecard – measures that drives performance”, Harvard Business Review, Vol. 70 No. 1, pp. 71-9.
-
(1992)
Harvard Business Review
, vol.70
, Issue.1
, pp. 71-79
-
-
Kaplan, R.S.1
Norton, D.P.2
-
49
-
-
0001066041
-
Leveraging invisible assets: the human factor
-
Lank, E. (1997), “Leveraging invisible assets: the human factor”, Long Range Planning, Vol. 30 No. 3, pp. 406-12.
-
(1997)
Long Range Planning
, vol.30
, Issue.3
, pp. 406-412
-
-
Lank, E.1
-
50
-
-
0043160970
-
Intellectual capital statements and knowledge management: ‘measuring’, ‘reporting’ and ‘acting’
-
November
-
Larsen, H.T., Bukh, Per N.D. and Mouritsen, J. (1999), “Intellectual capital statements and knowledge management: ‘measuring’, ‘reporting’ and ‘acting’, Australian Accounting Review Special Issue – Knowledge Management: How to Corner an Elusive Quarry, Vol. 9 No. 3, November, pp. 15-26.
-
(1999)
Australian Accounting Review Special Issue – Knowledge Management: How to Corner an Elusive Quarry
, vol.9
, Issue.3
, pp. 15-26
-
-
Larsen, H.T.1
Bukh, P.N.D.2
Mouritsen, J.3
-
51
-
-
0012639617
-
New measures for the new economy
-
paper presented at the International Symposium Measuring Reporting Intellectual Capital: Experiences, Issues, and Prospects, OECD, Amsterdam, June.
-
Leadbeater, C. (1999), “New measures for the new economy”, paper presented at the International Symposium Measuring Reporting Intellectual Capital: Experiences, Issues, and Prospects, OECD, Amsterdam, June.
-
(1999)
-
-
Leadbeater, C.1
-
52
-
-
15944412693
-
The inadequate public information on intellectual capital and its consequences
-
paper presented at the International Symposium Measuring Reporting Intellectual Capital: Experiences, Issues, and Prospects, OECD, Amsterdam, June.
-
Lev, B. (1999), “The inadequate public information on intellectual capital and its consequences”, paper presented at the International Symposium Measuring Reporting Intellectual Capital: Experiences, Issues, and Prospects, OECD, Amsterdam, June.
-
(1999)
-
-
Lev, B.1
-
53
-
-
0013153105
-
Seeing is believing: a better approach to estimating knowledge capital
-
Lev, B and Mintz, S.L. (1999), “Seeing is believing: a better approach to estimating knowledge capital”, CFO, February, pp. 29-37.
-
(1999)
CFO
, vol.February
, pp. 29-37
-
-
Lev, B.1
Mintz, S.L.2
-
54
-
-
84986036328
-
Norway: competence capital
-
paper presented at the International Symposium Measuring Reporting Intellectual Capital: Experiences, Issues, and Prospect, OECD, Amsterdam, June.
-
Lovdal, H. and Roberts, H. (1999), “Norway: competence capital”, paper presented at the International Symposium Measuring Reporting Intellectual Capital: Experiences, Issues, and Prospect, OECD, Amsterdam, June.
-
(1999)
-
-
Lovdal, H.1
Roberts, H.2
-
55
-
-
38849182120
-
Measuring and reporting intellectual capital from a diverse Canadian industry perspective
-
paper presented at the International Symposium Measuring Reporting Intellectual Capital: Experiences, Issues, and Prospects, OECD, Amsterdam, June.
-
Miller, M., DuPont, B.D., Fera, V., Jeffrey, R., Mahon, B., Payer, B.M. and Starr, A. (1999), “Measuring and reporting intellectual capital from a diverse Canadian industry perspective”, paper presented at the International Symposium Measuring Reporting Intellectual Capital: Experiences, Issues, and Prospects, OECD, Amsterdam, June.
-
(1999)
-
-
Miller, M.1
DuPont, B.D.2
Fera, V.3
Jeffrey, R.4
Mahon, B.5
Payer, B.M.6
Starr, A.7
-
56
-
-
0032337940
-
Driving growth: economics value added versus intellectual capital
-
December.
-
Mouritsen, J. (1998), “Driving growth: economics value added versus intellectual capital”, Management Accounting Research, Vol. 4, December.
-
(1998)
Management Accounting Research
, vol.4
-
-
Mouritsen, J.1
-
57
-
-
3142775372
-
Valuing expressive organizations: intellectual capital and the visualization of value creation
-
(forthcoming) in Schultz, M. Hatch, M.J. and Larsen, M.H. (Eds) Oxford University Press, London.
-
Mouritsen, J. (forthcoming), “Valuing expressive organizations: intellectual capital and the visualization of value creation”, in Schultz, M., Hatch, M.J. and Larsen, M.H. (Eds), The Expressive Organization, Oxford University Press, London.
-
The Expressive Organization
-
-
Mouritsen, J.1
-
58
-
-
28444490186
-
-
Netherlands Ministry of Economic Affairs, Amsterdam.
-
Netherlands (Ministry of Economic Affairs) (1999), Intangible Assets: Balancing Accounts with Knowledge, Netherlands Ministry of Economic Affairs, Amsterdam.
-
(1999)
Intangible Assets: Balancing Accounts with Knowledge
-
-
-
59
-
-
84986173541
-
Developing intellectual capital statements: lessons from 23 Danish firms
-
paper presented at the International Symposium Measuring Reporting Intellectual Capital: Experiences, Issues, and Prospects, OECD, Amsterdam, June.
-
Nikolaj, P., Larsen, H.T. and Mouritsen, J. (1999), “Developing intellectual capital statements: lessons from 23 Danish firms”, paper presented at the International Symposium Measuring Reporting Intellectual Capital: Experiences, Issues, and Prospects, OECD, Amsterdam, June.
-
(1999)
-
-
Nikolaj, P.1
Larsen, H.T.2
Mouritsen, J.3
-
61
-
-
55649092836
-
The construction of transparency through accounting on intellectual capital (IC)?
-
Olsson, B. (1999), “The construction of transparency through accounting on intellectual capital (IC)?”, Journal of Human Resource Costing and Accounting, Vol. 4 No. 1, pp. 7-10.
-
(1999)
Journal of Human Resource Costing and Accounting
, vol.4
, Issue.1
, pp. 7-10
-
-
Olsson, B.1
-
62
-
-
84986152566
-
Guidelines and instructions for OECD Symposium
-
International Symposium Measuring Reporting Intellectual Capital: Experiences, Issues, and Prospects, June, Amsterdam, OECD, Paris.
-
Organisation for Economic Co-operation and Development (OECD) (1999), “Guidelines and instructions for OECD Symposium”, International Symposium Measuring Reporting Intellectual Capital: Experiences, Issues, and Prospects, June, Amsterdam, OECD, Paris.
-
(1999)
-
-
-
64
-
-
0012716531
-
Managing intellectual capital from theory to practice
-
Petty, R. and Guthrie, J. (1999), “Managing intellectual capital from theory to practice”, Australian CPA, August, pp. 18-21.
-
(1999)
Australian CPA
, vol.August
, pp. 18-21
-
-
Petty, R.1
Guthrie, J.2
-
65
-
-
70449094528
-
The case for reporting on intellectual capital: evidence, analysis and future trends
-
in Dahiya, S.B. (Ed.) Spellbound Publications, Rohtak.
-
Petty, R. and Guthrie, J. (2000a), “The case for reporting on intellectual capital: evidence, analysis and future trends”, in Dahiya, S.B. (Ed.), The Current State of the Business Discipline, Spellbound Publications, Rohtak.
-
(2000)
The Current State of the Business Discipline
-
-
Petty, R.1
Guthrie, J.2
-
66
-
-
56449094019
-
Knowledge management and the measurement of intangibles
-
March.
-
Petty, R. and Guthrie, J. (2000b), “Knowledge management and the measurement of intangibles”, Management Today, March.
-
(2000)
Management Today
-
-
Petty, R.1
Guthrie, J.2
-
69
-
-
0004102819
-
-
Macmillan Business, London.
-
Roos, J., Roos, G., Dragonetti, N. and Edvinsson, L. (1997), Intellectual Capital: Navigating in the New Business Landscape, Macmillan Business, London.
-
(1997)
Intellectual Capital: Navigating in the New Business Landscape
-
-
Roos, J.1
Roos, G.2
Dragonetti, N.3
Edvinsson, L.4
-
70
-
-
0007008883
-
Accounting for the worth of employees: is the discipline finally ready to respond to the challenge?
-
Roselender, R. (1997), “Accounting for the worth of employees: is the discipline finally ready to respond to the challenge?”, Journal of Human Resource Costing and Accounting, Vol. 2 No. 1, pp. 9-26.
-
(1997)
Journal of Human Resource Costing and Accounting
, vol.2
, Issue.1
, pp. 9-26
-
-
Roselender, R.1
-
71
-
-
0042646162
-
Human resource accounting: a state-of-the art review
-
Sackman, S., Flamholtz, E. and Bullen, M. (1989), “Human resource accounting: a state-of-the art review”, Journal of Accounting Literature, No. 8, pp. 235-64.
-
(1989)
Journal of Accounting Literature
, Issue.8
, pp. 235-264
-
-
Sackman, S.1
Flamholtz, E.2
Bullen, M.3
-
72
-
-
84986036683
-
-
Skandia Insurance Company (1998), http://www.skandia.se/group/index.htm
-
(1998)
-
-
-
73
-
-
0009336216
-
The management of intellectual capital: the issues and the practice
-
Issues Paper No. 16, The Society of Management Accountants of Canada, Hamilton.
-
Society of Management Accountants of Canada (SMAC), (1998), “The management of intellectual capital: the issues and the practice”, Issues Paper No. 16, The Society of Management Accountants of Canada, Hamilton.
-
(1998)
-
-
-
76
-
-
1442304991
-
Intellectual capital: thinking ahead
-
Sveiby, K. (1998), “Intellectual capital: thinking ahead”, Australian CPA, June, pp. 18-22.
-
(1998)
Australian CPA
, vol.June
, pp. 18-22
-
-
Sveiby, K.1
-
78
-
-
84986181189
-
Den nya Årsredovisningen
-
(in Swedish), Stockholm, Pub. details, see for English translation.
-
Sveiby, K.E. (1988), “Den nya Årsredovisningen” [The New Annual Report] (in Swedish), Stockholm, Pub. details, see www.sveiby.com.au for English translation.
-
(1988)
The New Annual Report
-
-
Sveiby, K.E.1
-
79
-
-
46249093154
-
-
SCSI, Stockholm.
-
The Swedish Coalition of Service Industries (SCSI) (1995), Valuation of Service Companies, SCSI, Stockholm.
-
(1995)
Valuation of Service Companies
-
-
-
81
-
-
77953659669
-
Reporting on human capital: objectives and trends
-
paper presented at the International Symposium Measuring Reporting Intellectual Capital: Experiences, Issues, and Prospects, OECD, Amsterdam, June.
-
Westphalen, S. (1999), “Reporting on human capital: objectives and trends”, paper presented at the International Symposium Measuring Reporting Intellectual Capital: Experiences, Issues, and Prospects, OECD, Amsterdam, June.
-
(1999)
-
-
Westphalen, S.1
-
82
-
-
84986055183
-
The value of investing in the workforce
-
workshop summary No. 6, September, National Working Life, Sweden.
-
Work Life 2000 (1998a), “The value of investing in the workforce”, workshop summary No. 6, September, National Working Life, Sweden.
-
(1998)
-
-
-
84
-
-
84986060404
-
Measuring intangibles to understand and improve innovation management: preliminary results
-
paper presented at the International Symposium Measuring and Reporting Intellectual Capital: Experiences, Issues, and Prospects, OECD, Amsterdam, June.
-
Canibano, L., Garcia-Ayuso, M., Sanchez, P. and Olea, M. (1999), “Measuring intangibles to understand and improve innovation management: preliminary results”, paper presented at the International Symposium Measuring and Reporting Intellectual Capital: Experiences, Issues, and Prospects, OECD, Amsterdam, June.
-
(1999)
-
-
Canibano, L.1
Garcia-Ayuso, M.2
Sanchez, P.3
Olea, M.4
-
85
-
-
0004281383
-
-
Harvard Business School Press, Boston, MA.
-
Davenport, T.H. and Prusak, L. (1998), Working Knowledge, Harvard Business School Press, Boston, MA.
-
(1998)
Working Knowledge
-
-
Davenport, T.H.1
Prusak, L.2
-
86
-
-
84986180310
-
Looking ahead: an enterprise information and self-evaluation kit
-
paper presented at the International Symposium Measuring and Reporting Intellectual Capital: Experiences, Issues, and Prospects, OECD, Amsterdam, June.
-
Ferrier, F. and McKenzie, P. (1999), “Looking ahead: an enterprise information and self-evaluation kit”, paper presented at the International Symposium Measuring and Reporting Intellectual Capital: Experiences, Issues, and Prospects, OECD, Amsterdam, June.
-
(1999)
-
-
Ferrier, F.1
McKenzie, P.2
-
87
-
-
0012757059
-
Current issues, recent advancements, and future directions in human resource accounting
-
Flamholtz, E.G. and Main, E.D. (1999), “Current issues, recent advancements, and future directions in human resource accounting”, Journal of Human Resource Costing and Accounting, Vol. 4 No. 1, pp. 11-20.
-
(1999)
Journal of Human Resource Costing and Accounting
, vol.4
, Issue.1
, pp. 11-20
-
-
Flamholtz, E.G.1
Main, E.D.2
-
88
-
-
0003959960
-
-
Harvard Business School Press, Harvard, MA.
-
Hamel, G. and Pralahad, C.K. (1994), Competing for the Future, Harvard Business School Press, Harvard, MA.
-
(1994)
Competing for the Future
-
-
Hamel, G.1
Pralahad, C.K.2
-
89
-
-
84986084335
-
Implementing brand management in the Japanese companies: related with target cost management
-
paper presented at the International Symposium Measuring Reporting Intellectual Capital: Experiences, Issues, and Prospects, OECD, Amsterdam, June.
-
Okano, H., Okada, E. and Mori, N. (1999), “Implementing brand management in the Japanese companies: related with target cost management”, paper presented at the International Symposium Measuring Reporting Intellectual Capital: Experiences, Issues, and Prospects, OECD, Amsterdam, June.
-
(1999)
-
-
Okano, H.1
Okada, E.2
Mori, N.3
-
90
-
-
19944407164
-
Measuring your company's intellectual performance
-
Roos, G. and Roos, J. (1997), “Measuring your company's intellectual performance”, Long Range Planning, Vol. 30 No. 3, pp. 413-26.
-
(1997)
Long Range Planning
, vol.30
, Issue.3
, pp. 413-426
-
-
Roos, G.1
Roos, J.2
-
91
-
-
77955128039
-
Managing intellectual capital: the work with the navigator in the Skandia group
-
Roy, S. (1999), “Managing intellectual capital: the work with the navigator in the Skandia group”, Journal of Human Resource Costing and Accounting, Vol. 4 No. 1, pp. 59-67.
-
(1999)
Journal of Human Resource Costing and Accounting
, vol.4
, Issue.1
, pp. 59-67
-
-
Roy, S.1
-
92
-
-
25444436966
-
Den Osynliga Balansräkningen
-
(in Swedish), Stockholm, Pub. details, see for English translation.
-
Sveiby, K.E. (1989), “Den Osynliga Balansräkningen”, “The invisible balance sheet” (in Swedish), Stockholm, Pub. details, see www.sveiby.com.au for English translation.
-
(1989)
The invisible balance sheet
-
-
Sveiby, K.E.1
-
93
-
-
0001889780
-
Managing for shareholder value – from top to bottom
-
Wenner, D.L. and LeBer, R.W. (1989), “Managing for shareholder value – from top to bottom”, Harvard Business Review, November-December, pp. 52-66.
-
(1989)
Harvard Business Review
, vol.November-December
, pp. 52-66
-
-
Wenner, D.L.1
LeBer, R.W.2
|