Title: Intellectual capital reporting: the TICRC as an example

Authors: Tsuilin Kuo, Anne Wu

Addresses: Department of Accounting, National Chengchi University, 64, Sec. 2, Chih-Nan Road, Wenshan, 11623, Taipei, Taiwan, ROC. ' Department of Accounting, National Chengchi University, 64, Sec. 2, Chih-Nan Road, Wenshan, 11623, Taipei, Taiwan, ROC

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.

Keywords: balanced scorecard; BSC; knowledge management; KM; strategy map; intellectual capital measurement; intellectual capital valuation; intellectual capital reporting; Taiwan Intellectual Capital Research Center; TICRC.

DOI: 10.1504/IJLIC.2008.021016

International Journal of Learning and Intellectual Capital, 2008 Vol.5 No.3/4, pp.348 - 373

Published online: 31 Oct 2008 *

Full-text access for editors Full-text access for subscribers Purchase this article Comment on this article