메뉴 건너뛰기




Volumn 5, Issue 2, 2004, Pages 257-267

Measuring and intervening: How do we theorise intellectual capital management?

Author keywords

Asset valuation; Intellectual capital; Management information; Measurement; Narratives

Indexed keywords


EID: 84986083383     PISSN: 14691930     EISSN: 1758468     Source Type: Journal    
DOI: 10.1108/14691930410533687     Document Type: Article
Times cited : (74)

References (26)
  • 1
    • 15244346157 scopus 로고    scopus 로고
    • The value of weightless wealth; designing a method for the valuation of intangible resources
    • PhD thesis
    • Andriessen, D. (2003), “The value of weightless wealth; designing a method for the valuation of intangible resources”, PhD thesis.
    • (2003)
    • Andriessen, D.1
  • 4
    • 84986161348 scopus 로고    scopus 로고
    • Intellectual capital ROI: a causal map of human capital antecedents and consequents
    • Bontis, N. and Fitz-enz, J. (2002), “Intellectual capital ROI: a causal map of human capital antecedents and consequents”, Journal of Intellectual Capital, Vol. 3 No. 3, pp. 223-47.
    • (2002) Journal of Intellectual Capital , vol.3 , Issue.3 , pp. 223-247
    • Bontis, N.1    Fitz-enz, J.2
  • 5
    • 84986174482 scopus 로고    scopus 로고
    • The relevance of intellectual capital disclosure: a paradox?
    • Bukh, P.N. (2003), “The relevance of intellectual capital disclosure: a paradox?”, Accounting, Auditing & Accountability Journal, Vol. 16 No. 1, pp. 49-56.
    • (2003) Accounting, Auditing & Accountability Journal , vol.16 , Issue.1 , pp. 49-56
    • Bukh, P.N.1
  • 10
    • 84986099166 scopus 로고    scopus 로고
    • The management, measurement and reporting of intellectual capital
    • Guthrie, J. (2001), “The management, measurement and reporting of intellectual capital”, Journal of Intellectual Capital, Vol. 2 No. 1, pp. 27-41.
    • (2001) Journal of Intellectual Capital , vol.2 , Issue.1 , pp. 27-41
    • Guthrie, J.1
  • 11
    • 84986156534 scopus 로고    scopus 로고
    • Managing intangible assets – a question of integration and delicate balance
    • Hussi, T. and Ahonen, G. (2002), “Managing intangible assets – a question of integration and delicate balance”, Journal of Intellectual Capital, Vol. 3 No. 3, pp. 277-86.
    • (2002) Journal of Intellectual Capital , vol.3 , Issue.3 , pp. 277-286
    • Hussi, T.1    Ahonen, G.2
  • 12
    • 0001393705 scopus 로고    scopus 로고
    • Assessing empirical research in management accounting: a value based management perspective
    • Ittner, C.D. and Larcker, D. (2001), “Assessing empirical research in management accounting: a value based management perspective”, Journal of Accounting and Economics, Vol. 32, pp. 349-410.
    • (2001) Journal of Accounting and Economics , vol.32 , pp. 349-410
    • Ittner, C.D.1    Larcker, D.2
  • 13
    • 84986076183 scopus 로고    scopus 로고
    • Why are capital market actors ambivalent to information about certain indicators on intellectual capital?
    • Johanson, U. (2003), “Why are capital market actors ambivalent to information about certain indicators on intellectual capital?”, Accounting, Auditing & Accountability Journal, Vol. 16 No. 1, pp. 31-8.
    • (2003) Accounting, Auditing & Accountability Journal , vol.16 , Issue.1 , pp. 31-38
    • Johanson, U.1
  • 15
    • 19944369112 scopus 로고    scopus 로고
    • The measurement of firm-specific organisation capital
    • working paper 9581, National Bureau of Economic Research, Cambridge, MA
    • Lev, B. and Radhakrishnan, S. (2003), “The measurement of firm-specific organisation capital”, working paper 9581, National Bureau of Economic Research, Cambridge, MA.
    • (2003)
    • Lev, B.1    Radhakrishnan, S.2
  • 16
    • 84986083707 scopus 로고    scopus 로고
    • Why do firms measure their intellectual capital?
    • Marr, B., Gray, D. and Neely, A. (2003), “Why do firms measure their intellectual capital?”, Journal of Intellectual Capital, Vol. 4 No. 4, pp. 441-64.
    • (2003) Journal of Intellectual Capital , vol.4 , Issue.4 , pp. 441-464
    • Marr, B.1    Gray, D.2    Neely, A.3
  • 17
    • 0038405320 scopus 로고    scopus 로고
    • Accounting representation and the onion model of reality: a comparison with Baudrillard's orders of simulacra and his hyperreality
    • Mattessich, R. (2003), “Accounting representation and the onion model of reality: a comparison with Baudrillard's orders of simulacra and his hyperreality”, Accounting, Organizations and Society, Vol. 28 No. 5, p. 443.
    • (2003) Accounting, Organizations and Society , vol.28 , Issue.5 , pp. 443
    • Mattessich, R.1
  • 18
    • 84992934244 scopus 로고    scopus 로고
    • The 2nd wave of knowledge management: re-centring knowledge management through intellectual capital
    • forthcoming
    • Mouritsen, J. and Larsen, H.T. (forthcoming), “The 2nd wave of knowledge management: re-centring knowledge management through intellectual capital”, British Accounting Review.
    • British Accounting Review
    • Mouritsen, J.1    Larsen, H.T.2
  • 20
    • 84986019068 scopus 로고    scopus 로고
    • Developing and managing knowledge through intellectual capital statements
    • Mouritsen, J., Bukh, P.D., Larsen, H.T. and Johansen, M.R. (2002), “Developing and managing knowledge through intellectual capital statements”, Journal of Intellectual Capital, Vol. 3 No. 1, pp. 10-29.
    • (2002) Journal of Intellectual Capital , vol.3 , Issue.1 , pp. 10-29
    • Mouritsen, J.1    Bukh, P.D.2    Larsen, H.T.3    Johansen, M.R.4
  • 21
    • 84986018647 scopus 로고    scopus 로고
    • Intellectual capital literature review: measurement, reporting and management
    • Petty, R. and Guthrie, J. (2000), “Intellectual capital literature review: measurement, reporting and management”, Journal of Intellectual Capital, Vol. 1 No. 2, pp. 155-76.
    • (2000) Journal of Intellectual Capital , vol.1 , Issue.2 , pp. 155-176
    • Petty, R.1    Guthrie, J.2
  • 24
    • 0002153369 scopus 로고
    • Accounting and social change: a neutralist view
    • Solomons, D. (1991), “Accounting and social change: a neutralist view”, Accounting, Organizations and Society, Vol. 16 No. 3, pp. 287-95.
    • (1991) Accounting, Organizations and Society , vol.16 , Issue.3 , pp. 287-295
    • Solomons, D.1
  • 26
    • 84986133539 scopus 로고    scopus 로고
    • Reading intellectual capital statements: describing and prescribing knowledge management strategies
    • Mouritsen, J., Larsen, H.T. and Bukh, P.N. (2001), “Reading intellectual capital statements: describing and prescribing knowledge management strategies”, Journal of Intellectual Capital, Vol. 2 No. 4, pp. 359-83.
    • (2001) Journal of Intellectual Capital , vol.2 , Issue.4 , pp. 359-383
    • Mouritsen, J.1    Larsen, H.T.2    Bukh, P.N.3


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.