Purpose – The purpose of the present paper is to discuss the Guideline for Intellectual Property Information Disclosure (GIPID) in relation to the ambitious aspirations behind the guideline and in that way develop a future research agenda aiming at addressing the main challenges regarding the...

Purpose – The purpose of this paper is to highlight how, and why, some small and medium‐sized high‐tech Japanese firms apply and assess the “intellectual asset‐based management” (IAbM) guidelines issued by the Japanese Ministry of Economy, Trade and Industry in October 2005....

Purpose: The purpose of this paper is to present the findings of a longitudinal study on the use of mandatory knowledge balance sheets (KBS) in Austrian public universities. It contributes to the discourse on fourth-stage intellectual capital (IC) research. Conclusions drawn from the analysis...

Management control systems may differ markedly from organization to organization. However, the trend within many of today's organizations is to include new perspectives in their formal management control and accounting systems. This ongoing transformation of management control systems is partly...

Examines the new challenges that have been posed by the information society and the new demands posed on management. The term “knowledge‐based economy” has become universal, the rules of business are being rewitten and the industrial era enterprise models are no longer adequate to meet the...

The article reveals a need for greater understanding and use of corporate intellectual capital (IC) information within two connected capital market areas. Firstly with regard to the conceptualisation and valuation process these capital market agents (analysts and fund managers) conduct....

The aim of the present article is to put culture on the agenda when discussing and working with IC reporting and IC management. Differences between Spain and Sweden in the Meritum work are discussed in relation to the interest and experience of IC among firms; and the way the firms develop IC...

This paper discusses the differences and complementarities of the two guidelines for managing, measuring and reporting intellectual capital (IC) that has been developed by the Meritum research group and the Danish Ministry of Science, Technology and Innovation, respectively. IC is closely...

Purpose – The purpose of this paper is to explore the perceptions of: how Japanese financial firms (JFF) acquire and use company intellectual capital (IC) information in their common routine equity investment decisions, how this activity contributes to knowledge creation in the JFFs, and how...