Article Abstract

	Title:	Intellectual capital statements: what pioneering firms from Asia and Europe are doing now
	Author:	Patricia Ordonez de Pablos
	Address:	Department of Business Administration and Accountability, University of Oviedo, Faculty of Economics, Avd. del Cristo, s/n, 33.071 Oviedo, Asturias, Spain
	Journal:	International Journal of Knowledge and Learning 2005 - Vol. 1, No.3  pp. 249 - 268
	Abstract:	The goal of this paper is to get real-life lessons from pioneer firms on how to measure and report on knowledge-based resources like intellectual capital. With this aim we performed a case study on 25 of the world's pioneer companies in measuring and reporting on intellectual capital from Austria, Denmark, Germany, India, Italy, Spain, Sweden, and the UK. In total, 33 categories of indicators and 192 indicators were identified to reflect the map of intellectual capital of a company. These indicators are distributed into four major areas: human capital, relational capital, structural capital, and environmental area. We found 11 categories of indicators and 81 indicators for human capital, nine categories of indicators and 47 indicators for relational capital, 12 categories of indicators and 61 indicators for structural capital, and one category of indicators and three indicators for environmental capital.
	Keywords:	case study; indicators; intellectual capital statements; organisational competitiveness; organisational knowledge; environmental capital; knowledge management; measuring; reporting; human capital; relational capital; structural capital; Austria; Denmark; Germany; India; Italy; Spain; Sweden; UK; intellectual capital accounts; intellectual capital reports.
	DOI:	10.1504/IJKL.2005.007759
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