Intellectual Capital in Organizations 9780415737821

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Название: Intellectual Capital in Organizations
ISBN: 9780415737821
Издательство: Taylor&Francis
Классификация:

Профессиональная и производственная психология

Управление персоналом и человеческими ресурсами

Управление информацией

ISBN-10: 0415737826
Обложка/Формат: Hardback
Страницы: 334
Вес: 0.60 кг.
Дата издания: 23.01.2015
Серия: Routledge advances in organizational learning and knowledge management
Язык: English
Иллюстрации: 38 tables, black and white; 38 line drawings, black and white; 76 illustrations, black and white
Размер: 159 x 231 x 24
Читательская аудитория: Undergraduate
Ключевые слова: Personnel & human resources management, BUSINESS & ECONOMICS / Knowledge Capital,BUSINESS & ECONOMICS / Organizational Development,BUSINESS & ECONOMICS / Workplace Culture
Подзаголовок: Non-financial reports and accounts
Ссылка на Издательство: Link
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Поставляется из: Европейский союз
Описание:

In a global competitive economic environment, resources that are scarce or irreplicable are a source of sustained competitive advantage for companies and organizations. Knowledge-based resources are a major and increasing driver of long term competitive advantage. Most accounting standards however do not allow for knowledge-based resource calculations, including the most important of these, intellectual capital. Intellectual capital is the collective knowledge, documented and otherwise, of individuals in an organization. In the absence of accounting standards to numerically evaluate intellectual capital, some institutions have devised their own reports and statements. But why should companies, universities, and research centers measure these resources? How are intellectual capital statements built? How does one set targets, and what indicators should they include?

This book reviews the development of the field of intellectual capital reporting, including core concepts, latest developments, the main components of intellectual capital, how a statement is built, and key indicators of each component. It further analyzes experiences from a variety of pioneering companies and institutions around the globe in measuring intellectual capital, including case studies from educational and research institutions, and provides crucial transnational comparisons. Authors Ord ez de Pablos and Edvinsson examine the challenges and next steps for the harmonization of intellectual capital reports, consider the creation of a special international agency for intellectual capital reporting standards, and evaluate the weaknesses of current standards and how they might be overcome.

Intellectual Capital in Organizations,