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Author:Sveiby, K. E.
Title:The Intangible Assets Monitor
Journal:Journal of Human Resource Costing and Accounting
1997 : Vol. 2:1, p. 73-97
Index terms:SWEDEN
HUMAN RESOURCE ACCOUNTING
MIS
Language:eng
Abstract:"Swedish Community of Practice" emerged during the mid 1980s in Swedwn. The "community" today follows two tracks; one is Human Resource Costing & Accounting (HRCA) and the other is a nonfinancial measurement system for intangible assets based on a theory originally brought forward by a work group consisting of members from several Swedish knowledge companies, the so called "Konrad Group." This article describes the development of the latter track. Inspired by McLuhan, it is suggested that individuals in organizations create external and internal structures to express themselves.
SCIMA record nr: 164406
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