Intellectual Capital: Measuring the Immeasurable?

Első borító
Elsevier, 2003. okt. 20. - 112 oldal
Intellectual Capital investigates how companies throughout Ireland are measuring their intellectual capital assets and how their efforts compare to those of the leading exponents of intellectual capital.

This report:
* includes a survey of twenty-eight Irish companies
* highlights the importance of intellectual capital within the new economy
* defines the role of the management accountant in the area of intellectual capital

The authors conclude there is a recognition of intellectual capital and its measurement in Irish companies, but acknowledge the masurement and practices appear to be taking place in isolation rather than forming part of an overall intellectual capital management strategy.

* includes a survey of twenty-eight Irish companies
* highlights the importance of intellectual capital within the new economy
* defines the role of the management accountant in the area of intellectual capital
 

Tartalomjegyzék

Chapter 2 The Accountant and the New Economy
11
Chapter 3 Measuring Intellectual Capital
23
Chapter 4 Individual Organisational Approaches
37
Chapter 5 Problems with Measuring Intellectual Capital
51
Chapter 6 Survey of Irish Companies
57
Chapter 7 Conclusions
75
Appendices
87
References
99
Index
107
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A szerzőről (2003)

Robert Kirk BScn (Econ) FCA CPA qualified as a charted accountant in Belfast with Price Waterhouse & Co., and spent two years in industry and a further four years in practice. In 1980 he was appointed director of a private teaching college in Dublin where he specialised in the teaching of financial accounting subjects. He later moved into the university sector and is currently Professor of Financial Reporting in the the School of Accounting at the University of Ulster. He also presents continuing professional education courses for various institutes across the UK and Ireland.

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