期刊名称：International Journal of Business and Management
印刷版ISSN：1833-3850
电子版ISSN：1833-8119
出版年度：2015
卷号：10
期号：7
页码：236
DOI：10.5539/ijbm.v10n7p236
出版社：Canadian Center of Science and Education
摘要：In the current information age, Intellectual capital has become a type of critical resource that can create value as well as sustain a competitive advantage for firms. This paper reviews some key intellectual capital (IC) measurement and reporting models, comprising the Balanced Scorecard, Skandia Navigator Scheme, Intangible Assets Monitor, the DATI guideline, and the MERITUM project. Simultaneously, we synthesize these models to develop a conceptual template in the form of an IC statement, which can be used as a management tool for companies to measure and report their IC resources. It is expected that our paper should have some implications for companies and corporate reporting policy makers.
其他摘要：In the current information age, Intellectual capital has become a type of critical resource that can create value as well as sustain a competitive advantage for firms. This paper reviews some key intellectual capital (IC) measurement and reporting models, comprising the Balanced Scorecard, Skandia Navigator Scheme, Intangible Assets Monitor, the DATI guideline, and the MERITUM project. Simultaneously, we synthesize these models to develop a conceptual template in the form of an IC statement, which can be used as a management tool for companies to measure and report their IC resources. It is expected that our paper should have some implications for companies and corporate reporting policy makers.
