A Meta-Model for Intellectual Capital Reporting

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 value and book value, those reports seem to gain even more in importance. The application of the meta-modelling approach allows the generation of intellectual capital reports by using so called meta-indicators. Those generated reports are based on already existing intellectual capital reports, which leads in turn to the possibility of comparing two originally different intellectual capital reports.