Constructing intellectual capital statements

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

320 citations recorded by the source corpus.

Subfields: Communication, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/61102d02650b3d39030b9d7fc948f2377e6d565a

How researchers see this paper

The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.

In Communication

In Strategy and Management

Citations in the corpus

Intellectual capital accounting in the UK: A field study perspective (2004, background): “Bukh et al. (2001), Mouritsen et al.”
Intellectual Capital : Definitions, Categorization and Reporting Models (2008, methodology): “Bukh et al. (2001) compared various taxonomies of IC and came out with three things in common: (1) activities connected to employees; (2) tasks, processes and structures; and (3) services and value-added activities connected to customers, very much similar to the three categories of IC of Sveiby (19”
Intangibles: A synthesis of current research (2004, background): “Most authors' definitions – regardless of the term used – include knowledge in some way and refer to some form of economic value that is attached to intangible assets Bukh et al. (2001, p. 88)”
Dealing with the knowledge economy: Intellectual capital versus balanced scorecard (2005, background): “The object of the indicators is not knowledge, but knowledge management activities (Allee, 1997; Birkitt, 1995; Bukh et al., 2001).”
Reading an intellectual capital statement: Describing and prescribing knowledge management strategies (2001, methodology): “…in an intellectual capital statement may be about transactions made visible through the `̀ receipt’’ that defines an indicator, which are often statements about employees, about customer-relations, about processes, or about technology (e.g. Bukh et al., 2001, Mouritsen et al., forthcoming).”
Intellectual capital and performance measurement systems in Iran (2018, methodology): “Besides, many prior studies have used top managers, such as the CFO, as their study’s key informant (e.g. Bontis, 1998; Bukh et al., 2001; Cabrita and Vaz, 2005).”
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.”
A multidimensional view of intellectual capital: the impact on organizational performance (2015, background): “Moreover, IC scholars highly recommended the highest level of managers as the key informant for the purpose of capturing and measuring IC given the strategic nature of such knowledge-based asset (Bontis, 1998; Bukh et al., 2001; do Rosário Cabrita and Vaz, 2005).”
Intellectual capital: An empirical study of ITRI (2006, background): “The intellectual capital statement movement of the 1990s can perhaps be said to have begun in the mid-1980s when some practitioners in the service industry in Sweden suggested an extension to the financial reporting [12].”
Valuing the future: intellectual capital supplements at Skandia (2001, background): “The presentation of intellectual capital offered here is typically `̀ Scandinavian’’ as it focuses on the detailed exploration of the strategies and motives managers mobilise, when they direct attention to intellectual capital (e.g. Bukh et al., 2001; Roos and Roos, 1997).”
Intellectual capital and performance in causal models: Evidence from the information technology industry in Taiwan (2005, methodology): “…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).”