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Research and knowledge interaction: Guidelines for intellectual capital reporting

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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 related to knowledge management and the guidelines describe how to identify a company's knowledge management strategy including the identification of its objectives, initiatives and results in the formation, application and development of the company's knowledge resources. The guidelines also show how to measure IC and communicate the strategy to the stakeholders. The paper outlines the common background for the guidelines, the content of the guidelines and concludes after a comparison with a discussion of the need for research in the area and improvement of future guidelines.

Keywords: Accounting; Disclosure; Intangible Assets; Intellectual Capital

Document Type: Research Article

DOI: http://dx.doi.org/10.1108/14691930310504572

Publication date: October 29, 2003

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