TY  - JOUR
AB  - This paper recognises the move towards making the disclosure of data concerning intangible resources a requirement. It sets down requirements for intellectual capital measurement systems that can be safely used by companies in disclosures and which are transparent and easily used by others. The paper argues that if rigour and safety comparable with ordinary financial disclosures is to be attained then only the rigour of measurement theory applied to intangible resources will suffice. Some existing methodologies are evaluated against the axioms of measurement theory. None evaluated so far are compliant.
VL  - 5
IS  - 2
SN  - 1469-1930
DO  - 10.1108/14691930410533678
UR  - https://doi.org/10.1108/14691930410533678
AU  - Pike S.
AU  - Roos G.
PY  - 2004
Y1  - 2004/01/01
TI  - Mathematics and modern business management
T2  - Journal of Intellectual Capital
PB  - Emerald Group Publishing Limited
SP  - 243
EP  - 256
Y2  - 2024/04/25
ER  -