Constructing intellectual capital statements

This article analyses the development of intellectual capital statements in 19 Danish firms. These statements are discussed in order to show how they work in relation to knowledge-management activities. Based on survey and interview data from the firms that have collaborated in developing intellectu...

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Bibliographic Details
Published inScandinavian journal of management Vol. 17; no. 1; pp. 87 - 108
Main Authors Bukh, P.N., Larsen, H.T., Mouritsen, J.
Format Journal Article
LanguageEnglish
Published Elsevier Ltd 01.03.2001
Elsevier
SeriesScandinavian Journal of Management
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Summary:This article analyses the development of intellectual capital statements in 19 Danish firms. These statements are discussed in order to show how they work in relation to knowledge-management activities. Based on survey and interview data from the firms that have collaborated in developing intellectual capital statements, the article focuses on why and how these firms embarked on producing such statements. Three brief case studies illustrate the complexities of this type of reporting, which integrates a three-way relationship between narratives/stories, sketches, and metrics.
ISSN:0956-5221
1873-3387
DOI:10.1016/S0956-5221(00)00034-8