Intellectual Capital

Measuring the Immeasurable?
Erscheinungsjahr 2003
ISBN: 978-0-7506-6171-3
Verlag: Elsevier Science & Technology

Buch, Englisch, 112 Seiten, Format (B × H): 172 mm x 244 mm

Reihe: CIMA Research

Intellectual Capital investigates how companies throughout Ireland are measuring their intellectual capital assets and how their efforts compare to those of the leading exponents of intellectual capital.

This report:
* includes a survey of twenty-eight Irish companies
* highlights the importance of intellectual capital within the new economy
* defines the role of the management accountant in the area of intellectual capital

The authors conclude there is a recognition of intellectual capital and its measurement in Irish companies, but acknowledge the masurement and practices appear to be taking place in isolation rather than forming part of an overall intellectual capital management strategy.


* includes a survey of twenty-eight Irish companies
* highlights the importance of intellectual capital within the new economy
* defines the role of the management accountant in the area of intellectual capital

Zielgruppe

Management accountants, CEOs, and CFOs.

Autoren/Hrsg.

Wall, Anthony

Kirk, Robert

Martin, Gary

Fachgebiete

• Wirtschaftswissenschaften Betriebswirtschaft Unternehmensfinanzen Controlling, Wirtschaftsprüfung, Revision

Inhaltsverzeichnis

The Background to the Problem; The Accountant and the New Economy; Measuring Intellectual Capital; Individual Organisational Approaches; Problems with Measuring Intellectual Capital; Survey of Irish Companies; Conclusions; Appendices.

Über Autor(innen)

Kirk, Robert
Robert Kirk BScn (Econ) FCA CPA qualified as a charted accountant in Belfast with Price Waterhouse & Co., and spent two years in industry and a further four years in practice. In 1980 he was appointed director of a private teaching college in Dublin where he specialised in the teaching of financial accounting subjects. He later moved into the university sector and is currently Professor of Financial Reporting in the the School of Accounting at the University of Ulster. He also presents continuing professional education courses for various institutes across the UK and Ireland.