Wrestling with the measurement and management of intellectual capital

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Antidote, The

ISSN: 1363-8483
Merged into: Strategy & Leadership

Online from: 1996

Subject Area: Strategy

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Document Information:
Title:	Wrestling with the measurement and management of intellectual capital
Author(s):	Kippenberger, T
Citation:	Kippenberger, T, (1998) "Wrestling with the measurement and management of intellectual capital", Antidote, The, Vol. 3 Iss: 1, pp.23 - 27
Keywords:	Business plan, Intellectual property, Organizational culture
Article type:	Case study
DOI:	10.1108/EUM0000000006454 (Permanent URL)
Publisher:	MCB UP Ltd
Abstract:	Proposes that financial accounting is an insufficient language for handling such intangible resources as knowledge. Seeks to demystify the scope of intellectual capital to prepare the way for a better understanding of its substance within the balance sheet, so that its value may be adequately recognized. Sums up that objective accounting disciplines may get in the way of the type of subjective judgements that intangible assets, such as knowledge, require. Strong use of figures helps in assisting with explanation.