메뉴 건너뛰기




Volumn 2, Issue 3, 2001, Pages 246-260

Accounting, empirical measurement and intellectual capital

Author keywords

Information; Intellectual property; Models; Performance measurement; Values

Indexed keywords


EID: 84986038184     PISSN: 14691930     EISSN: 1758468     Source Type: Journal    
DOI: 10.1108/EUM0000000005659     Document Type: Article
Times cited : (74)

References (32)
  • 2
    • 84956935421 scopus 로고    scopus 로고
    • Intellectual capital: an exploratory study that develops measures and models
    • Bontis, N. (1998), “Intellectual capital: an exploratory study that develops measures and models”, Management Decision, Vol. 36 No. 2, pp. 63-76.
    • (1998) Management Decision , vol.36 , Issue.2 , pp. 63-76
    • Bontis, N.1
  • 3
    • 0032689301 scopus 로고    scopus 로고
    • Managing organizational knowledge by diagnosing intellectual capital: Framing and advancing the state of the field
    • Bontis, N. (1999), “Managing organizational knowledge by diagnosing intellectual capital: Framing and advancing the state of the field”, International Journal of Technology Management, Vol. 18 Nos. 5-8, pp. 433-62.
    • (1999) International Journal of Technology Management , vol.18 , Issue.5-8 , pp. 433-462
    • Bontis, N.1
  • 4
    • 0035582316 scopus 로고    scopus 로고
    • Assessing knowledge assets: A review of the models used to measure intellectual capital
    • Bontis, N. (2001), “Assessing knowledge assets: A review of the models used to measure intellectual capital”, International Journal of Management Reviews, Vol. 3 No. 1, pp. 41-60.
    • (2001) International Journal of Management Reviews , vol.3 , Issue.1 , pp. 41-60
    • Bontis, N.1
  • 5
    • 0000345393 scopus 로고    scopus 로고
    • The knowledge toolbox: a review of the tools available to measure and manage intangible resources
    • Bontis, N., Dragonetti, N.C., Jacobsen, K. and Roos, G. (1999), “The knowledge toolbox: a review of the tools available to measure and manage intangible resources”, European Management Journal, Vol. 17 No. 4, pp. 391-402.
    • (1999) European Management Journal , vol.17 , Issue.4 , pp. 391-402
    • Bontis, N.1    Dragonetti, N.C.2    Jacobsen, K.3    Roos, G.4
  • 9
    • 0038489865 scopus 로고
    • Measurement and instrumentation science – An analytical review
    • a
    • Finkelstein, L. (1994a), “Measurement and instrumentation science – An analytical review”, Measurement, No. 14, pp. 3-14.
    • (1994) Measurement , Issue.14 , pp. 3-14
    • Finkelstein, L.1
  • 10
    • 0002517145 scopus 로고
    • Intelligent and knowledge based instrumentation – An examination of basic concepts
    • b
    • Finkelstein, L. (1994b), “Intelligent and knowledge based instrumentation – An examination of basic concepts”, Measurement, No. 14, pp. 23-29.
    • (1994) Measurement , Issue.14 , pp. 23-29
    • Finkelstein, L.1
  • 11
    • 0004985014 scopus 로고
    • A review of the fundamental concepts of measurement
    • Finkelstein, L. and Leaning, M.S. (1984), “A review of the fundamental concepts of measurement”, Measurement, Vol. 2 No. 10, pp. 25-34.
    • (1984) Measurement , vol.2 , Issue.10 , pp. 25-34
    • Finkelstein, L.1    Leaning, M.S.2
  • 13
    • 8344266029 scopus 로고
    • Open Court, La Salle, IL.
    • Frondizi, (1971), What is Value?, Open Court, La Salle, IL.
    • (1971) What is Value?
  • 14
    • 0029292420 scopus 로고
    • PRO-MINDS: Development of a software tool to support the measurement system designer
    • Harris, D.D. and Sydenham, P.H. (1995), “PRO-MINDS: Development of a software tool to support the measurement system designer”, Measurement, No. 15, pp. 1-14.
    • (1995) Measurement , Issue.15 , pp. 1-14
    • Harris, D.D.1    Sydenham, P.H.2
  • 15
    • 1442273168 scopus 로고    scopus 로고
    • Measuring intangible corporate assets: Linking business strategy with intellectual capital
    • Joia, L.A. (2000), “Measuring intangible corporate assets: Linking business strategy with intellectual capital”, Journal of Intellectual Capital, Vol. 1 No. 1, pp. 68-84.
    • (2000) Journal of Intellectual Capital , vol.1 , Issue.1 , pp. 68-84
    • Joia, L.A.1
  • 20
    • 0019532388 scopus 로고
    • A framework for systems engineering design
    • M'Pherson, P.K. (1981), “A framework for systems engineering design”, The Radio and Electronic Engineer, Vol. 5 No. 12, pp. 59 – 93.
    • (1981) The Radio and Electronic Engineer , vol.5 , Issue.12 , pp. 59-93
    • M'Pherson, P.K.1
  • 21
    • 84986110758 scopus 로고    scopus 로고
    • Business value modelling”; and “The inclusive value of information
    • Proceedings of the 48th Conference and Congress of the International Federation for Information and Documentation, Graz, Austria.
    • M'Pherson, P.K. (1996), “Business value modelling”; and “The inclusive value of information”, Proceedings of the 48th Conference and Congress of the International Federation for Information and Documentation, Graz, Austria.
    • (1996)
    • M'Pherson, P.K.1
  • 24
    • 9444281654 scopus 로고
    • Trade-off analysis: the indifference and the preferred proportions approaches
    • in Bell, D.E., R.L. and Raiffa H. (Eds) Wiley, Chichester.
    • MacCrimmon, K.R. and Wehrung, D.A. (1977), “Trade-off analysis: the indifference and the preferred proportions approaches” in Bell, D.E., Keeney, R.L. and Raiffa, H. (Eds), Conflicting Objectives in Decisions, Wiley, Chichester.
    • (1977) Conflicting Objectives in Decisions
    • MacCrimmon, K.R.1    Wehrung, D.A.2
  • 29
    • 84963428141 scopus 로고
    • The axioms of accounting measurement
    • Tippett, M. (1978), “The axioms of accounting measurement”, Accounting and Business Research, Autumn, pp. 266-78.
    • (1978) Accounting and Business Research , vol.Autumn , pp. 266-278
    • Tippett, M.1
  • 30
    • 0040832009 scopus 로고
    • Norms and facts in measurement
    • van Brakel, J. (1984), “Norms and facts in measurement”, Measurement, Vol. 2 No. 1, pp. 45-51.
    • (1984) Measurement , vol.2 , Issue.1 , pp. 45-51
    • van Brakel, J.1
  • 31
    • 84952963694 scopus 로고
    • An axiomatic theory of accounting
    • Part 1 and 2 Spring Autumn, pp. 79-91.
    • Willet, R.J. (1988), “An axiomatic theory of accounting” Part 1 and 2, Accounting and Business Research, Vol. 19 No. 73, Spring, pp. 155-71; Autumn, pp. 79-91.
    • (1988) Accounting and Business Research , vol.19 , Issue.73 , pp. 155-171
    • Willet, R.J.1
  • 32
    • 0001961313 scopus 로고
    • Compromise programming
    • in Cochrane, J.L. and Zeleny M. (Eds) University of South Carolina, Columbia, SC
    • Zeleny, M. (1973), “Compromise programming” in Cochrane, J.L. and Zeleny, M. (Eds), Multiple Criteria Decision Making, University of South Carolina, Columbia, SC, pp. 373-91.
    • (1973) Multiple Criteria Decision Making , pp. 373-391
    • Zeleny, M.1


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.