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Accounting methods for measurement intellectual capital
- Publisher
- Emerald Publishing
- Copyright
- Copyright © 2000 MCB UP Ltd. All rights reserved.
- ISSN
- 1469-1930
- DOI
- 10.1108/14691930010359225
- Publisher site
- See Article on Publisher Site
Abstract
This article attempts to contribute to the development of a positive theory on the management of intangibles by building a model that describes the process followed by business firms willing to implement a system for the management of intangibles. The study reveals that companies usually take three steps: the identification of critical intangibles related to value creation, the measurement of those intangibles by means of a set of indicators and, finally, the monitoring of intangible resources and activities.
Journal
Journal of Intellectual Capital – Emerald Publishing
Published: Dec 1, 2000
Keywords: Intellectual capital; Knowledge management