As organizations move into the 21st century, past measures of organizational performance based largely on accounting and financial statements will be insufficient to meaningfully assess value. Short- and long-term performance will be increasingly determined by three resources: ideas,...

The learning organization has been heralded as a proactive structure to address the amount and rate of change facing businesses today. A learning culture provides managers with the information and analyses necessary to modify their organizations to satisfy both internal and external...

To balance the intellectual capital books organizations must recognize unfunded intangible liabilities. Just as knowledge processes, innovation, patents, brands and a host of other intangible assets create value there are many things that create unrecorded and unrecognized intangible...