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Journal cover: Accounting, Auditing & Accountability Journal

Accounting, Auditing & Accountability Journal

ISSN: 0951-3574

Online from: 1988

Subject Area: Accounting and Finance

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Valuing the future: intellectual capital supplements at Skandia

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Title:Valuing the future: intellectual capital supplements at Skandia
Author(s):J. Mouritsen, (Copenhagen Business School, Frederiksberg, Denmark), H.T. Larsen, (Copenhagen Business School, Frederiksberg, Denmark), P.N. Bukh, (Aarhus Business School, Aarhus, Denmark)
Citation:J. Mouritsen, H.T. Larsen, P.N. Bukh, (2001) "Valuing the future: intellectual capital supplements at Skandia", Accounting, Auditing & Accountability Journal, Vol. 14 Iss: 4, pp.399 - 422
Keywords:Communications, Development, Intellectual property
Article type:Literature review
DOI:10.1108/09513570110403434 (Permanent URL)
Publisher:MCB UP Ltd
Abstract:Skandia’s intellectual capital supplements are pioneering forms of communication that inform internal as well as external readers of the attempts to manage and create value from intellectual resources. These supplements to the financial accounting statement communicate not only in numbers but also in stories and illustrations about the challenges facing the firm. They help develop a narrative for the path ahead for Skandia as a “capable” firm that thrives through intellectual resources found in humans, structures and relations. In this paper we discuss how this is possible and we suggest that intellectual capital statements are not only new types of communication; they also anticipate new “contracts” between labour and management where employees are persuaded to help managers craft the strategies to be pursued in the marketplace of the future.

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