Intangible measurement guidelines: a comparative study in Europe
| DOI | https://doi.org/10.1108/14691930710742790 |
| Pages | 192-204 |
| Date | 24 April 2007 |
| Published date | 24 April 2007 |
| Author | Tomás M. Bañegil Palacios,Ramón Sanguino Galván |
| Subject Matter | Accounting & finance,HR & organizational behaviour,Information & knowledge management |
Intangible measurement
guidelines: a comparative study in
Europe
Toma
´s M. Ban
˜egil Palacios and Ramo
´n Sanguino Galva
´n
University of Extremadura, Badajoz, Spain
Abstract
Purpose – The purpose of this paper is to present and compare some of the most recent and
significant contributions from European researchers to the field of the measurement and management
of intangibles.
Design/methodology/approach – The analysis was carried out on two different levels. First, how
the guidelines were developed was examined. Second, the recommendations derived from these
guidelines were evaluated.
Findings – The first conclusion drawn in this paper is the lack of a unique Conceptual Framework to
carry out Intellectual Capital Reports – even though there are no significant differences among the
analysed guidelines.
Originality/value – The paper shows that, in line with the increasing importance of the intangible
economy in the last few years, a significant number of models has been published. Unlike previously
published papers, the main original contribution in the measurement of Intellectual Capital relates to
the comparison and assessment of the various existing guidelines.
Keywords Intangible assets,Intellectual capital, Measurement, Europe
Paper type Research paper
Introduction
Intangible assets comprise one of the principal factors in the current and future success
of organisations. The multidisciplinary character of this work is demonstrated by the
fact that an increasing number of specialists, such as sociologists, psychologists,
economists, philosophers, intellectuals and professionals, are working in this field.
At the same time, the publication of an increasing number of models has drawn
attention to the growing importance of the intangible economy. Nevertheless, we have
observed that there are no generally accepted models for measuring Intellectual Capital
in organisations. Several have been proposed in recent years, sharing a number of
similar aspects, but differing with regard to their complexity and adaptability.
Knowledge Management is a very recent management tool. Although it has been
greatly discussed in the business world, there are relatively few organisations with a
formally implemented management programme (Ban
˜egil and Sanguino, 2003).
As Sveiby[1] indicates, up to the present, knowledge management has gone thro ugh
three stages:
(1) In the first stage (1985-1990), researchers carried out their investigations,
thinking and writing in isolation from one another. Basically, they explor ed the
The current issue and full text archive of this journal is available at
www.emeraldinsight.com/1469-1930.htm
The MERITUM Project, A Guideline for Intellectual Capital Statements – A Key to Knowledge
Management – Danish Agency for Trade and Industry – DATI-, Intellectual Capital –
Managing and Reporting – Nordika Project – etc.
JIC
8,2
192
Journal of Intellectual Capital
Vol. 8 No. 2, 2007
pp. 192-204
qEmerald Group Publishing Limited
1469-1930
DOI 10.1108/14691930710742790
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