Intellectual capital reporting, leadership and strategic change
نویسندگان
چکیده
منابع مشابه
Strategic Benchmarking of Intellectual Capital (SBIC) An Intellectual Capital Strategic Management Methodology and Strategic Information System
In accordance with the resource-based view and the activity-based view, sustainable competitive advantages are mainly due to core knowledge that, together with tangible and (especially) intangible resources, develops competitive products and services through the appropriate activities and processes of the value chain. Strategic Benchmarking of Intellectual Capital (SBIC) is a knowledge-based st...
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Since more than a decade, various conceptions of intellectual capital reporting have been presented in both the academic and practitioner’s literature. As the evolving concepts of reporting can most certainly not be compared with each other, the real value of those reports cannot be unfolded by investors and stakeholders in general. When looking at the discrepancy between an enterprise’s market...
متن کاملThe Strategic Significance of Intellectual Capital Information
*Notes: The authors would like to thank the NSW Department of Lands for participating in the research project and for their financial support and commitment, the Australian Government Consultative Committee on Knowledge Capital for their ongoing support, the Centre for Management of Knowledge Capital at Macquarie Graduate School of Management, the Macquarie University external collaborative gra...
متن کاملDesigning Intellectual Capital Reporting Model in Iranian Knowledge Based Companies
Given the movement of the country's economy towards knowledge-based economy and the growth and development of knowledge-based companies, the importance of the reporting of intellectual property of these companies has become more and more evident. The present research addresses the issue of providing an appropriate model for intellectual capital reporting in knowledge-based companies in 2018. In...
متن کاملIntellectual capital management and reporting in European higher education institutions
Purpose: This paper analyses the importance of intellectual capital management as instruments to face the new challenges in European universities. The aim of this paper is to provide assistance initiating universities in the process of developing their ability to identify, measure and manage their intangible assets. Design/methodology/approach: A review of the most important intellectual capita...
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ژورنال
عنوان ژورنال: Journal of Applied Accounting Research
سال: 2016
ISSN: 0967-5426
DOI: 10.1108/jaar-02-2014-0021