The Intellectual Capital Statement: New Challenges for Managers

The Intellectual Capital Statement: New Challenges for Managers

E. Bueno Campos (Universidad Autonoma de Madrid, Spain) and Patricia Ordóñez de Pablos (Universidad de Oviedo, Spain)
DOI: 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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