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Valuing the future: intellectual capital supplements at Skandia (2001)

Mouritsen, J. ; Larsen, H.T. ; Bukh, P.N.

Bradford : Emerald

Accounting, auditing & accountability journal 14 (2001), S. 399-422

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ISSN: 0951-3574

Source: Emerald Fulltext Archive Database 1994-2005

Topics: Economics

Notes: Skandia's intellectual capital supplements are pioneering forms of communication that inform internal as well as external readers of the attempts to manage and create value from intellectual resources. These supplements to the financial accounting statement communicate not only in numbers but also in stories and illustrations about the challenges facing the firm. They help develop a narrative for the path ahead for Skandia as a "capable" firm that thrives through intellectual resources found in humans, structures and relations. In this paper we discuss how this is possible and we suggest that intellectual capital statements are not only new types of communication; they also anticipate new "contracts" between labour and management where employees are persuaded to help managers craft the strategies to be pursued in the marketplace of the future.

Type of Medium: Electronic Resource

URL: http://dx.doi.org/10.1108/09513570110403434

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2

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Developing and managing knowledge through intellectual capital statements (2002)

Mouritsen, J. ; Bukh, P.N. ; Larsen, H.T. ; [et al.]

Bingley : Emerald

Journal of intellectual capital 3 (2002), S. 10-29

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ISSN: 1469-1930

Source: Emerald Fulltext Archive Database 1994-2005

Topics: Economics

Notes: On the basis of empirical illustrations from five Danish firms this paper discusses how the objects of intellectual capital statements were constructed. These objects were the activities that defined knowledge management, and the intellectual capital statements monitored these through depicting a particular narrativised strategy for managing knowledge - called a knowledge narrative - and through a monitoring system that reflected the activities set in motion to mobilise the strategy for managing knowledge. Particularly, the paper discusses the idea of knowledge as a narrative. It is suggested that for knowledge to count, it has to be able to produce something. This something is found the value-to-the-user of the products and services.

Type of Medium: Electronic Resource

URL: http://dx.doi.org/10.1108/14691930210412818

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Reading an intellectual capital statement: Describing and prescribing knowledge management strategies (2001)

Mouritsen, J. ; Johansen, M.R. ; Larsen, H.T. ; [et al.]

Bingley : Emerald

Journal of intellectual capital 2 (2001), S. 359-383

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ISSN: 1469-1930

Source: Emerald Fulltext Archive Database 1994-2005

Topics: Economics

Notes: This paper introduces a framework for analysing intellectual capital statements. It is suggested that the three-way model of intellectual capital (human, organisations and structural) can be developed in its descriptive and its prescriptive qualities. Another model is offered which relate intellectual capital indicators to the firm's knowledge strategy. This IC accounting system describes the transactions that allow the firm's knowledge strategy to be implemented and it prescribes an agenda from which it is possible to monitor the effects around intellectual resources, to qualify and upgrade them and to survey the portfolio of intellectual resources. An example of Systematic Software Engineering's two intellectual capital statements from 1999 and 2000 is used to illustrate how intellectual capital statements may be read from this perspective.

Type of Medium: Electronic Resource

URL: http://dx.doi.org/10.1108/EUM0000000006086

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