Intellectual Capital (IC) has become synonymous with the Knowledge Economy, whereby the intangible resources of organisations are linked to the development of value. However, take up has been problematic, causing some pundits to question if it's simply 'locked' in theory. This book seeks to 'unlock' IC by offering a practical understanding of the IC paradigm since its inception, and takes a critical and performative examination of IC research and practices, whilst offering practical examples of how to implement it successfully. Viewed from both an academic and practioner perspective, this book is useful for students and wanting to apply IC effectively.…mehr
Intellectual Capital (IC) has become synonymous with the Knowledge Economy, whereby the intangible resources of organisations are linked to the development of value. However, take up has been problematic, causing some pundits to question if it's simply 'locked' in theory. This book seeks to 'unlock' IC by offering a practical understanding of the IC paradigm since its inception, and takes a critical and performative examination of IC research and practices, whilst offering practical examples of how to implement it successfully. Viewed from both an academic and practioner perspective, this book is useful for students and wanting to apply IC effectively.
John Dumay is Senior Lecturer in Accounting at the University of Sydney Business School, Australia Maria Serena Chiucchi is Associate Professor of Management Accounting at Polytechnic University of the Marche, Italy
Inhaltsangabe
Part I: Overview 1. The History of IC Part II: Research Perspectives 2. The Performative Approach to Developing IC Research Part III: Case Studies in "Unlocking" IC 3. Building Strategy using IC (Conservatorium of Music) 4. Understanding IC Measurement (Australian Bank) 5. Using Accounting to Unlock IC (Italian Utilities Company) 6. Using Narrative to Unlock IC (NSW Lands) 7. Using IC to Build a New Business (Dad n Dave's Brewing) 8. Counting or Accounting for IC (Italian Industrial Company) 9. Provocative IC Accounting: Unlocking IC through "Local" Measures (Italian Large Industrial Company) Part IV: The Future of IC: Implications for Research and Practice 10. The Future of IC in Education 11. The Future of IC in Research 12. The Future of IC in Practice
Part I: Overview 1. The History of IC Part II: Research Perspectives 2. The Performative Approach to Developing IC Research Part III: Case Studies in "Unlocking" IC 3. Building Strategy using IC (Conservatorium of Music) 4. Understanding IC Measurement (Australian Bank) 5. Using Accounting to Unlock IC (Italian Utilities Company) 6. Using Narrative to Unlock IC (NSW Lands) 7. Using IC to Build a New Business (Dad n Dave's Brewing) 8. Counting or Accounting for IC (Italian Industrial Company) 9. Provocative IC Accounting: Unlocking IC through "Local" Measures (Italian Large Industrial Company) Part IV: The Future of IC: Implications for Research and Practice 10. The Future of IC in Education 11. The Future of IC in Research 12. The Future of IC in Practice
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