Constructing Intellectual Capital Statements

Per Nikolaj Bukh, Heine Thorsgaard Larsen, Jan Mouritsen*

*Corresponding author for this work

Research output: Contribution to journalJournal articleResearchpeer-review

Abstract

This article analyses the development of intellectual capital statements in 19 Danish firms. These statements are discussed in order to show how they work in relation to knowledge-management activities. Based on survey and interview data from the firms that have collaborated in developing intellectual capital statements, the article focuses on why and how these firms embarked on producing such statements. Three brief case studies illustrate the complexities of this type of reporting, which integrates a three-way relationship between narratives/stories, sketches, and metrics.
Original languageEnglish
JournalScandinavian Journal of Management
Volume17
Issue number1
Pages (from-to)87-108
Number of pages22
ISSN0956-5221
DOIs
Publication statusPublished - 2001

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