Intellectual Capital Statements and Knowledge Management: "Measuring", "Reporting", "Acting"

Heine Thorsgaard Larsen, Per Nikolaj Bukh, Jan Mouritsen

Research output: Contribution to journalJournal articleResearchpeer-review


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.
Original languageEnglish
JournalAustralian Accounting Review
Issue number19
Pages (from-to)15-26
Number of pages12
Publication statusPublished - Nov 1999

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