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The Intellectual Capital Statement: New Challenges for Managers

The Intellectual Capital Statement: New Challenges for Managers

E. Bueno Campos, Patricia Ordóñez de Pablos
Copyright: © 2007 |Pages: 19
ISBN13: 9781599040813|ISBN10: 1599040816|ISBN13 Softcover: 9781616927585|EISBN13: 9781599040837
DOI: 10.4018/978-1-59904-081-3.ch007
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MLA

Bueno Campos, E., and Patricia Ordóñez de Pablos. "The Intellectual Capital Statement: New Challenges for Managers." Strategies for Information Technology and Intellectual Capital: Challenges and Opportunities, edited by Luiz Antonio Joia , IGI Global, 2007, pp. 91-109. https://doi.org/10.4018/978-1-59904-081-3.ch007

APA

Bueno Campos, E. & Ordóñez de Pablos, P. (2007). The Intellectual Capital Statement: New Challenges for Managers. In L. Joia (Ed.), Strategies for Information Technology and Intellectual Capital: Challenges and Opportunities (pp. 91-109). IGI Global. https://doi.org/10.4018/978-1-59904-081-3.ch007

Chicago

Bueno Campos, E., and Patricia Ordóñez de Pablos. "The Intellectual Capital Statement: New Challenges for Managers." In Strategies for Information Technology and Intellectual Capital: Challenges and Opportunities, edited by Luiz Antonio Joia , 91-109. Hershey, PA: IGI Global, 2007. https://doi.org/10.4018/978-1-59904-081-3.ch007

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Abstract

The aim of this chapter is to examine how firms measure and report their knowledge-based resources. In the first section of the chapter we analyze the intellectual capital construct and its sub-constructs. In the second section, we review basic models for measuring intellectual capital. The third section examines guidelines for measuring and reporting intellectual capital. Based on the analysis of intellectual capital statements published by 28 pioneering firms from Europe and India, section four explores key issues on building this innovative report. Finally we present major conclusions and implications for management.

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