Valuing the future: intellectual capital supplements at Skandia

By Jan Mouritsen, H. Larsen, P. N. Bukh. 2001

194 citations recorded by the source corpus.

Subfields: Communication, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/420e4fba9cad548db84ef9a06e2f6541afb53122

How researchers see this paper

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In Communication

1. R. Roslender
2. John Dumay
3. R. Fincham
4. Jan Mouritsen
5. P. N. Bukh
6. H. Larsen
7. J. C. Miller
8. R. Whiting

In Strategy and Management

1. Jan Mouritsen
2. John Dumay
3. R. Roslender
4. R. Fincham
5. P. N. Bukh
6. R. Whiting
7. H. Larsen
8. J. C. Miller

Citations in the corpus

• Voluntary disclosure of intellectual capital in New Zealand annual reports and the “hidden value” (2008, background): “This is a questionable consequence as IC is deemed to be outside financial capital and therefore should not be a function of accounting rules ( Mouritsen et al. , 2001”
• Dealing with the knowledge economy: Intellectual capital versus balanced scorecard (2005, background): “These are to show what knowledge is, and one of them is particularly good at illustrating how Carl Bro’s knowledge resources are bundled rather than causally related (see Mouritsen et al., 2001a).”
• Intellectual capital accounting as management fashion: a review and critique (2003, methodology): “From research funded by the Danish Agency for Trade and Industry emerged a generic format for intellectual capital statements (Mouritsen, 1998; DATI, 1999, 2000; Mouritsen et al., 2001a, 2001c).”
• Measuring and intervening: how do we theorise intellectual capital management? (2004, background): “And this is how we can see intellectual capital, as an “integrative” devise where the future is constructed, and made an asset, as Leif Edvinsson would insist ( Mouritsen et al. , 2001”
• Intellectual Capital and Corporate Performance of Technology-Intensive Companies: Malaysia Evidence (2008, background): “According to Mouritsen et al. (2001), “intellectual 2 VAICTM is also known as Value Creation Efficiency Analysis.”
• The Influence Of Human Capital On The Innovativeness Of Firms (2010, background): “…of the inventive (I.A.D.E.C.I.C., 2003) and that does not penalize innovation errors committed by employees, which encourages employees to find creative solutions, new ways of doing things and functioning of labor (Mouritsen et al., 2001; Ravichandran, 2000) is more conducive to innovation.”
• Intellectual capital accounting in the UK: A field study perspective (2004, background): “Initially, Skandia reported such information in the form of brief supplements to its financial statements, quickly developing a more comprehensive approach in the late 1990s ( Mouritsen et al. , 2001a”
• The relevance of intellectual capital disclosure: A paradox? (2003, background): “However, some firms, especially in the Nordic countries (Bukh et al., 2001a; Mouritsen et al., 2001a; Johansen et al., 2001a,b), have started developing IC reports supplementing the traditional annual report.”
• Grand theories as barriers to using IC concepts (2012, methodology): “This claim is supported by Skandia's production and distribution of CD ROMs and videos about IC ( Mouritsen et al. , 2001a”
• Board Structure and Corporate Performance in Malaysia (2009, background): “According to Mouritsen et al. (2001), attempts made by companies to report on intellectual capital include the preparation of intellectual capital statements that combine numbering, visualisation and narration to account for organisational value creation.”
• Intellectual capital and performance in causal models: Evidence from the information technology industry in Taiwan (2005, unknown): “…business performance (Sougiannis, 1994; Kaplan and Norton, 1996; Lev and Sougiannis, 1996; Edvinsson and Malone, 1997; Stewart, 1997; Sveiby, 1997; Bontis, 1998; Financial Management Accounting Committee, 1998; Lee and Witteloostuijn, 1998; Bukh et al., 2001; Deeds, 2001; Mouritsen et al., 2001).”
• Value‐relevant information on corporate intangibles – creation, use, and barriers in capital markets – “between a rock and a hard place” (2003, background): “One major response to this problem has been a series of experiments to create IC statements of use to management and to stakeholders including employees and shareholders (see Mouritsen et al . (2001)”