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

Cristina Chaminade (Autonomous University of Madrid, Madrid, Spain)
Ulf Johanson (IPF, Uppsala University and Mälardalen University, Uppsala, Sweden)

Journal of Intellectual Capital

ISSN: 1469-1930

Article publication date: 1 December 2003

2436

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

Citation

Chaminade, C. and Johanson, U. (2003), "Can guidelines for intellectual capital management and reporting be considered without addressing cultural differences?", Journal of Intellectual Capital, Vol. 4 No. 4, pp. 528-542. https://doi.org/10.1108/14691930310504545

Publisher

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MCB UP Ltd

Copyright © 2003, MCB UP Limited

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