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Article
Publication date: 1 January 1999

LEIF EDVINSSON and CAROLINE STENFELT

This paper focuses on the concept of Intellectual Capital (IC) of Nations and the need for a change of perspectives from financial to intellectual values. Although the paper…

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Abstract

This paper focuses on the concept of Intellectual Capital (IC) of Nations and the need for a change of perspectives from financial to intellectual values. Although the paper briefly describes the concept of IC within business, the principal focus is on IC of Nations. IC of a Nation includes the hidden values of individuals, enterprises, and institutions, communities and regions that are the current and potential sources for wealth creation. It is proposed that every nation should start a process in visualising and measuring IC as a complement to traditional state finances. The present paper also examines the ongoing prototyping within Sweden, Israel and Austria that was initiated in 1996. In addition, the paper describes one of the tools — the IC Navigator for Nations — that can be used to present a pedagogical and holistic view and bring balance between intellectual and financial capital. Examples of indicators of IC for Sweden and Israel are described.

Details

Journal of Human Resource Costing & Accounting, vol. 4 no. 1
Type: Research Article
ISSN: 1401-338X

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Article
Publication date: 21 October 2013

Romilio Labra and M. Paloma Sánchez

The purpose of this paper is to review the literature on national intellectual capital (NIC) in order to identify and compare the main models to measure and report IC at the…

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Abstract

Purpose

The purpose of this paper is to review the literature on national intellectual capital (NIC) in order to identify and compare the main models to measure and report IC at the country level and to examine the differences from and similarities to the IC approach for firms.

Design/methodology/approach

A systematic literature review was carried out using three scientific databases and the five most important journals. Additional information was also reviewed. The search covered the period from January 2000 to December 2012. The models to measure intangibles were analyzed and compared using qualitative and quantitative techniques.

Findings

The literature review shows that although such literature is still nascent and relatively scarce, there is growing interest in measuring, reporting, and managing IC for countries as a whole. NIC studies have been published in a small number of journals and more theoretical work is required. There are two main types of methods to assess and report on NIC. Despite the differences among models, their findings tend to converge.

Practical implications

The information obtained contributes to the selection of models. This selection can be based on pragmatic considerations, such as the availability of data.

Originality/value

There are several models to evaluate intangibles at the country level and different ways to measure them. The paper offers comparative information about the models to aid in selection for managing intangibles at the country level.

Details

Journal of Intellectual Capital, vol. 14 no. 4
Type: Research Article
ISSN: 1469-1930

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