Intellectual Capital

Measuring the Immeasurable?


  • Anthony Wall, Lecturer, University of Ulster
  • Robert Kirk, Associate Professor, University of Ulster
  • Gary Martin, Lecuturer, University of Ulster

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.
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Management accountants, CEOs, and CFOs.


Book information

  • Published: October 2003
  • ISBN: 978-0-7506-6171-3

Table of Contents

The Background to the Problem: Introduction; Research Strategy; Report Structure; The Accountant and the New Economy: Introduction; The new economy; Soft assests v. hard assets; What is intellectual capital?; The role of the accountant in the new economy; Conclusions; Measuring Intellectual Capital: Introduction; A value on intangible assets; Juggling with the figures; Human capital; Individual Organisational Approaches: Introduction; Skandia Navigator; Ericsson's Cockpit Communicator; Celemi's Intangible Assets Monitor; Romboll's Holistic Company Model; Bate Gruppen Company IQ Measurement System; Other Approaches; Problems with Measuring Intellectual Capital: Problem areas; Towards a generic model for measuring intellectual capital; Survey of Irish Companies: Background; Analysis of questionnaire; Qualitative findings; Conclusions; Appendices.