Intellectual Capital

Jan Mouritsen, Per Nikolaj Bukh

Publikation: Bidrag til bog/antologi/rapportEncyclopædiartikelForskningpeer review

Resumé

Intellectual capital (IC) consists of human capital, organizational capital, and relational capital, and their relationships. It has been said to be important to explain the difference between market value and book value of a firm, but measurement of IC is more likely to be important because it forms a starting point for understanding and managing value-creating processes. Three distinct agendas within IC management and research can be identified. The first concerns to measure the components of IC, the second attempts to relate indicators to effects using statistical models, while the third links the indicators through narratives. Measuring IC focuses attention on the role of the individual versus the organizational processes. IC has gained much interest but the role of measurement and the relationships between indicators are still open to debate.
OriginalsprogEngelsk
TitelWiley Encyclopedia of Management
RedaktørerCary L. Cooper
Vol/bind1
Udgivelses stedChichester
ForlagWiley
Publikationsdato22 jan. 2015
Udgave3.
ISBN (Trykt)9781119972518
ISBN (Elektronisk)9781118785317
DOI
StatusUdgivet - 22 jan. 2015

Bibliografisk note

CBS Bibliotek har ikke adgang til materialet

Emneord

  • Business reporting
  • Human capital
  • Intangible resources
  • Intellectual capital
  • Intellectual capital statements
  • Knowledge economy
  • Organizational capital
  • Relational capital
  • Structural capital

Citer dette

Mouritsen, J., & Bukh, P. N. (2015). Intellectual Capital. I C. L. Cooper (red.), Wiley Encyclopedia of Management (3. udg., Bind 1). Chichester: Wiley. https://doi.org/10.1002/9781118785317.weom010065
Mouritsen, Jan ; Bukh, Per Nikolaj. / Intellectual Capital. Wiley Encyclopedia of Management. red. / Cary L. Cooper. Bind 1 3. udg. Chichester : Wiley, 2015.
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Mouritsen, J & Bukh, PN 2015, Intellectual Capital. i CL Cooper (red.), Wiley Encyclopedia of Management. 3. udg, bind 1, Wiley, Chichester. https://doi.org/10.1002/9781118785317.weom010065

Intellectual Capital. / Mouritsen, Jan; Bukh, Per Nikolaj.

Wiley Encyclopedia of Management. red. / Cary L. Cooper. Bind 1 3. udg. Chichester : Wiley, 2015.

Publikation: Bidrag til bog/antologi/rapportEncyclopædiartikelForskningpeer review

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Mouritsen J, Bukh PN. Intellectual Capital. I Cooper CL, red., Wiley Encyclopedia of Management. 3. udg. Bind 1. Chichester: Wiley. 2015 https://doi.org/10.1002/9781118785317.weom010065