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Author: | Edvinsson, L. |
Title: | Developing intellectual capital at Skandia (Know-How) |
Journal: | Long Range Planning
1997 : JUN, VOL. 30:3, p. 366-373 |
Index terms: | |
Freeterms: | UNTERNEHMENSSTRATEGIE, KENNZAHL, MANAGEMENT |
Language: | eng |
Abstract: | The reason why Skandia started to focus on intellectual capital was a need for a new logic regarding the development of knowledge intensive services. A focus on intellectual capital provides an effective instrument to manage and develop the company. It also serves as a useful indicator when benchmarking the company against other companies. As neither 'human capital' nor 'structural capital' are represented in traditional accounting systems, Skandia developed their own method for capturing the true value potential of the organization. |
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