Wrestling with the measurement and management of intellectual capital

Abstract

Proposes that financial accounting is an insufficient language for handling such intangible resources as knowledge. Seeks to demystify the scope of intellectual capital to prepare the way for a better understanding of its substance within the balance sheet, so that its value may be adequately recognized. Sums up that objective accounting disciplines may get in the way of the type of subjective judgements that intangible assets, such as knowledge, require. Strong use of figures helps in assisting with explanation.

Citation

Kippenberger, T. (1998), "Wrestling with the measurement and management of intellectual capital", The Antidote, Vol. 3 No. 1, pp. 23-27. https://doi.org/10.1108/EUM0000000006454