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| Author: | Chaminade, C. Roberts, H. |
| Title: | What it means is what it does: a comparative analysis of implementing intellectual capital in Norway and Spain |
| Journal: | European Accounting Review
2003 : VOL. 12:4, p. 733-751 |
| Index terms: | Accounting Management Intangible assets Intellectual capital Spain Norway Nordic countries Scandinavia |
| Language: | eng |
| Abstract: | The implementation of the intellectual capital (IC) concept at firm level introduces a new vocabulary to the existing language set. Firms are attempting to make sense of the concept and, in the process, operationalize it in terms of specific management tools. This paper provides a comparative analysis of intellectual capital trajectories in Norway and Spain. Although the implementation designs are different, the paper finds that a dominant accounting perspective can lead to an excessive focus on measurement issues and little attention to management processes. Alternatively, introducing IC with a broader and less defined focus might help newcomers to experiment with the concept in a more open-minded way. |
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