Description

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.

Key Features

* 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

Readership

Management accountants, CEOs, and CFOs.

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.

Details

No. of pages:
112
Language:
English
Copyright:
© 2003
Published:
Imprint:
CIMA Publishing
Electronic ISBN:
9780080522104
Print ISBN:
9780750661713

About the authors

Robert Kirk

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.