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Books > Social sciences > Psychology > Occupational & industrial psychology
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Intellectual Capital in Organizations - Non-Financial Reports and Accounts (Hardcover)
Loot Price: R4,553
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Intellectual Capital in Organizations - Non-Financial Reports and Accounts (Hardcover)
Series: Routledge Advances in Organizational Learning and Knowledge Management
Expected to ship within 12 - 17 working days
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In a global competitive economic environment, resources that are
scarce or irreplicable are a source of sustained competitive
advantage for companies and organizations. Knowledge-based
resources are a major and increasing driver of long term
competitive advantage. Most accounting standards however do not
allow for knowledge-based resource calculations, including the most
important of these, intellectual capital. Intellectual capital is
the collective knowledge, documented and otherwise, of individuals
in an organization. In the absence of accounting standards to
numerically evaluate intellectual capital, some institutions have
devised their own reports and statements. But why should companies,
universities, and research centers measure these resources? How are
intellectual capital statements built? How does one set targets,
and what indicators should they include? This book reviews the
development of the field of intellectual capital reporting,
including core concepts, latest developments, the main components
of intellectual capital, how a statement is built, and key
indicators of each component. It further analyzes experiences from
a variety of pioneering companies and institutions around the globe
in measuring intellectual capital, including case studies from
educational and research institutions, and provides crucial
transnational comparisons. Authors Ordonez de Pablos and Edvinsson
examine the challenges and next steps for the harmonization of
intellectual capital reports, consider the creation of a special
international agency for intellectual capital reporting standards,
and evaluate the weaknesses of current standards and how they might
be overcome.
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