Policy and Company Perspectives for IC Reporting
Journal of Human Resource Costing & Accounting
ISSN: 1401-338X
Article publication date: 1 January 2001
Abstract
Today, many IC approaches and company cases of IC reporting exist, but a common framework is lacking. This article explains policy and business perspectives for IC reporting and analyses the current IC approaches for defining essential drivers and policy strategies for such a framework. Focusing on external reporting and ‘value in use/stakeholder’ criteria is seen as a set of drivers that can combine policy and company perspectives and at the same time ensure involvement of a larger part of the business community and a framework recognisable to users of IC reports.
Citation
JENSEN, H. (2001), "Policy and Company Perspectives for IC Reporting", Journal of Human Resource Costing & Accounting, Vol. 6 No. 1, pp. 11-28. https://doi.org/10.1108/eb029069
Publisher
:MCB UP Ltd
Copyright © 2001, MCB UP Limited