3 edition of The management of intellectual capital and its implications for business reporting found in the catalog.
The management of intellectual capital and its implications for business reporting
Includes bibliographical references.
|Statement||Robin Fincham, Robin Roslender.|
|Contributions||Roslender, Robin, 1949-, Institute of Chartered Accountants of Scotland.|
|The Physical Object|
|Number of Pages||86|
referred to as intellectual capital) in driving business success, it is important that accounting and reporting practices develop to effectively account for these major aspects of business performance. Intellectual capital accounts constitute a tool to represent the intellectual capital of a company. Through these accounts, a company both internally and externally communicates its value as being highly influenced by its intellectual capital, i.e. the assets related to the employee knowledge andFile Size: KB.
Buy Intellectual Capital Management: Step-by-step by Al-Ali (ISBN: ) from Amazon's Book Store. Everyday low prices and free delivery on eligible orders.4/5(1). Human Capital Management (HCM) has been described as a high-level strategic issue that seeks to analyse, measure and evaluate how people policies and practices create value. Put simply, HCM is about creating and demonstrating the value that great people and great people management add to an organization. This unique book describes how HCM provides a bridge between human resource 4/5(3).
The purpose of this study is to empirically investigate the impact of intellectual capital (IC) on the financial performance of Islamic banks operating in the Gulf Cooperation Council (GCC) countries.,The study measures IC by the value added intellectual coefficient model. A regression analysis was used to assess the impact of IC on financial : A.A. Ousama, Helmi Hammami, Mustafa Abdulkarim. accounting for the difference between the book value of a company and the market value with new business efforts.'^ Next, renewal capital describes a nation's current competitive position and its What Is Intellectual Capital? 5 Teece, D. J. (). Profiting from technological innovation: Implications for Cited by: 4.
Ix)  on the implications of intellectual capital management for business reporting highlights the need for the UK accounting profession to 'become better acquainted with the expanding stock of. Get this from a library. The management of intellectual capital and its implications for business reporting.
[Robin Fincham; Robin Roslender; Institute of Chartered Accountants of Scotland.] -- Looks to establish management's awareness of intellectual capital, and the approaches to accounting for this that are presently in place. Reports on the findings of interviews with representatives of. Practical implications – The wide range of intellectual capital definitions, frameworks, and indices allow firms to choose intellectual capital reporting which will justify maximising their.
Value-added intellectual capital coefficient 4 Knowledge management 19 Knowledge process wheel Knowledge management and the accounting profession 5 Reporting intellectual capital 23 Accounting standards Operating and financial review Intellectual capital reports 6 Conclusion 26File Size: KB.
T1 - The Management of Intellectual Capital and its Implications for Business Reporting. AU - Fincham, R. AU - Roslender, Robin. PY - Y1 - M3 - Commissioned report. SN - 1 98 6. BT - The Management of Intellectual Capital and its Implications for Business Reporting.
PB - ICAS. ER -Cited by: Intellectual capital literature review Measurement, reporting and management Intellectual capital literature review Measurement, reporting and management Richard Petty; James Guthrie The rise of the “new economy”, one principally driven by information and knowledge, is attributed to the increased prominence of intellectual capital (IC) as a business and research topic.
Intellectual capital has been historically related to libraries, in terms of their services, administration, and culture. Libraries traditionally use and/or produce intellectual assets. Koenig () characteristically stated that a librarian’s first response to the management of intellectual capital is likely to be: “Hold on.
Perspectives on Intellectual Capital bridges the disciplinary gaps and facilitates knowledge transfer across disciplines, featuring views on intellectual capital from the fields of accounting, strategy, marketing, human resource management, operations management, information systems, and by: HOW TO MANAGE YOUR INTELLECTUAL CAPITAL CONTENTS EXECUTIVE SUMMARY Success and future value creation in today’s economy depend on the ownership and appropriate management of intellectual capital.
Superior performance is no longer driven by traditional physical assets,but instead primarily by intellectual term includes knowledge,File Size: KB.
Increasingly, the challenge of management is to create and supply knowledge in order to sustain organizational performance. However, few books on management strategy have been written using this concept as a foundation.
This unique volume adopts a knowledge-based approach that will complement and perhaps supplant other perspectives. Editors Nick Bontis and Chun Wei Choo look at the literature Reviews: 1. Intellectual Capital Measurement and Reporting Models: /ch This chapter extends the earlier study of Bontis () by critically reviewing the existing methods to measure and report intellectual capital.
Bontis'sCited by: 3. management and IC reporting is a way to make a the activity of an organisation more transparent, visible and more efficient. The purpose of this article is to generalize the concept of intellectual capital and its role in the development of an organisation, private and public.
from the difference between market and book value of a File Size: KB. The concept of risk management in business and considering it as a strategic issue emerged in 19th century (Bernstein, ).
Firmâ€™s ability to manage risk, identifying risks which are to be assumed or to be mitigated and making calculated and concrete decisions in this regard, lift up not only the strength of the firm but also the Cited by: 9. What is Intellectual Capital.
Well, first off – what is intellectual capital. Think about your company’s financial capital. This is all the money your company has access to and the valuation of everything it owns. Intellectual capital is just like this – but instead of money, it’s the total of a company’s knowledge.
Another way of measurement of intellectual capital belonging to synthetic methods is Knowledge Capital Earnings (KCE). This is a method prepared by B. Leva (Mintz,p.
It is based on the assumption that intellectual capital does not produce any value. Only owing to its implementation, productivity of material and financial resources by: 2. companies and especially for the board. The management, measurement and reporting of intellectual assets is also intimately linked with key corporate governance issues such as monitoring of senior management and strategy by the board, reporting and accountability to shareholders, oversight of internal control and risk policy.
Sustainable Intellectual Capital: The Inference of Corporate Social Responsibility within Intellectual Capital: /ch This chapter introduces and defines the concept of sustainable intellectual capital and proposes an assessment model designed on the base of the keyAuthor: Camelia Iuliana Lungu, Chirata Caraiani, Cornelia Dascalu.
What is Intellectual Capital Management1 (ICM). Intellectual Capital is defined as all knowledge within an organisation which has the potential to create value when applied in line with the mission, vision and goals of the organisation. It refers to the intangible capital (i.e.
At present, companies are not required to report on intellectual capital assets, which leaves the traditional accounting system ineffective for measuring the true impact of such intangibles. His book Intellectual Capital: The New Wealth of Organizations was published by Currency Doubleday in For Fortune, he has written on a wide range of management subjects--from productivity to stock options, from the management of churches to the failings of human resources departments.The Strategic Management of Intellectual Capital is the perfect resource for the growing number of companies pursuing a strategic approach to managing their intellectual capital and harnessing and leveraging their knowledge, experience, and expertise more systematically to Cited by: Volume Performance Measurement and Management Control: Innovative Concepts and Practices Volume Reputation Building, Website Disclosure and the Case of Intellectual Capital Volume Achieving Global Convergence of Financial Reporting Standards: Implications from the Cited by: 1.