haku: @indexterm ORGANIZATIONS / yhteensä: 1617
viite: 363 / 1617
| Tekijä: | Coakes, E. Bradburn, A. |
| Otsikko: | What is the value of intellectual capital? |
| Lehti: | Knowledge management research & practice
2005 : MAY, VOL 3:2, p. 60-68 |
| Asiasana: | Knowledge management Intellectual capital Organizations Measurement Valuation |
| Kieli: | eng |
| Tiivistelmä: | What are the best sources from which to draw evidence about intellectual capital (IC.) and its value to organisations? This paper aims to answer the question by looking first at the literature for approaches to valuing IC., but finding that many methods have limitations. Drawing on the evidence from interviews with practitioners, highlighted is a gap btw. the IC. accounting models elaborated in the literature and operational practices. The paper concludes that there is an absence of linking mechanisms btw. knowledge management (KM) and IC. and that this may be located in the differences btw. valuing and measuring and the importance of these two processes. |
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