This paper discusses the relationship between intellectual capital and knowledge management. Based on five empirical examples, it suggests that intellectual capital statements are complex forms of measuring, reporting and acting at the same time. Measurement and process conflate, because there is little attempt to measure the “true” value of intellectual capital in empirical intellectual capital statements. In contrast, there is attention to a broad sense of reporting and communication, which consist not only of measures but also of stories and sketches. The “object” to be illuminated and managed via intellectual capital statements is knowledge management activities rather than knowledge itself.
|Journal||Australian Accounting Review|
|Number of pages||12|
|Publication status||Published - Nov 1999|