Measuring Business Excellence: Volume 8 Issue 1

The dominance of intangible assets: consequences for enterprise management and corporate reporting

Intangible assets have become important factors of value creation in today’s knowledge economy. However, individually they are often commodities and only create value in…

Measuring knowledge assets – implications of the knowledge economy for performance measurement

The business world has enthusiastically adopted the idea that knowledge has become the most strategic of corporate assets, the principal basis for competitive advantage. This…

Human resource management and business performance measurement

The purpose of this paper is to review the research into the relationship between human resource management (HRM) and business performance. The paper examines the change of the HR…

Accounting for intellectual capital: rethinking its theoretical underpinnings

The accountancy profession’s long association with measurement and reporting has ensured that it has made a substantial contribution to the evolving intellectual capital field…

Reporting on intellectual capital: why, what and how?

Intellectual capital is an important value driver in today’s organizations. Traditional financial statements do not provide the relevant information for managers or investors to…

Assessing national and regional value creation

In the knowledge economy, the value of corporations, organizations and individuals is directly related to their knowledge and intellectual capital. This does not only apply to…

Intellectual capital – does it create or destroy value?

Taking into account the transformation in economic reality towards a knowledge economy it seems logical that we treat IC as a resource, equal to that land, physical assets, and…

Balanced Scorecard STEP-BY-STEP: Maximizing Performance and Maintaining Results and Balanced Scorecard STEP-BY-STEP: For Government and Nonprofit Agencies

PMA conference announcement

Bahrain budgets

Key readings

Measuring intangible assets – the state of the art

Events

Power of finance goes beyond counting cash

Focus on books

Note from the publisher

Focus on the Web

From Cost to Performance Management