Intellectual capital reporting: the TICRC as an example
by Tsuilin Kuo, Anne Wu
International Journal of Learning and Intellectual Capital (IJLIC), Vol. 5, No. 3/4, 2008

Abstract: Reports of Intellectual Capital (IC) have been increasing in recent years. However, there are no papers addressing how knowledge-intensive institutions create value, how knowledge-based business models work and how the value creation can be reported. The purpose of this study is to illustrate how the reporting of IC is formatted by an IC research institute in Taiwan. The case study provides a basis for developing and managing organisational strategy, introduces a framework for constructing IC reporting through the Balanced Scorecard (BSC), and traces the development of IC for identifying changes in IC reports over time.

Online publication date: Fri, 31-Oct-2008

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