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| Author: | Leitner, K-H. Warden, C. |
| Title: | Managing and reporting knowledge-based resources and processes in research organisations: specifics, lessons learned and perspectives |
| Journal: | Management Accounting Research
2004 : MAR, VOL. 15:1, p. 33-51 |
| Index terms: | Knowledge management R&D Research Organizations Accountability Intangible assets Intellectual capital Reporting Europe |
| Language: | eng |
| Abstract: | Across Europe, different kinds of research organizations (here as: r.o.) are confronted with the challenge of managing their most valuable resources, which are knowledge based, in more explicit and transparent manner. During the last few years, a small number of r.o. have started to implement new instruments for managing and measuring their knowledge-based resources and processes. The r.o. ARC (Austria) and DLR (Germany) have been the first European r.o. to publish Intellectual Capital (IC) Reports for their entire organization. These r.o. are using a similar model, which addresses both the issues of internal management as well as external reporting. The newly established instruments are based on an indicator-based system. Based on the experiences of implementing and running the system for 4 years, various aspects and the lessons learned, are discussed. One of the main benefits of these IC measurement and reporting systems is that the r.o. learn about their knowledge-production processes. |
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