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The management, measurement and the reporting of intellectual capital

James Guthrie (Macquarie Graduate School of Management, Sydney, Australia)

Journal of Intellectual Capital

ISSN: 1469-1930

Article publication date: 1 March 2001

10973

Abstract

The rise of the “new economy”, one principally driven by information and knowledge, international competitiveness and changing patterns of interpersonal activities is attributed to the increased prominence of intellectual capital (IC) as a management and research topic. There is indeed much to support the assertion that IC in the new century will be instrumental in the determination of enterprise value and national economic performance. Stemming from this awareness of the value of know‐how is a drive to establish new metrics that can be used to record and report the value attributable to knowledge within an organisation. The task has been given impetus by the fact that early work appearing in the accounting financial reports of Swedish companies involves the application of non‐financial metrics and focuses on intangible assets. This represents a significant departure from traditional financial and management accounting orthodoxy.

Keywords

Citation

Guthrie, J. (2001), "The management, measurement and the reporting of intellectual capital", Journal of Intellectual Capital, Vol. 2 No. 1, pp. 27-41. https://doi.org/10.1108/14691930110380473

Publisher

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MCB UP Ltd

Copyright © 2001, MCB UP Limited

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