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Can guidelines for intellectual capital management and reporting be considered without addressing cultural differences?

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Abstract:

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 management and IC reporting. We propose that culture might affect the assumptions of knowledge as well as the creation and the adoption of new knowledge. Thereby culture may determine the emergence of IC management and reporting. However, there are no national cultural differences with respect to the development of IC management and reporting.

Keywords: Disclosure; Intellectual Capital; Knowledge; Measurement

Document Type: Research Article

DOI: https://doi.org/10.1108/14691930310504545

Publication date: 2003-10-29

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