Intellectual capital and the 'capable firm': narrating, visualising and numbering for managing knowledge

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

463 citations recorded by the source corpus.

View Paper: https://www.semanticscholar.org/paper/e7a0299b123e256fe4ed1f3c7fbc14f79e351f1b

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In Strategy and Management

Citations in the corpus

A critical reflection on the future of financial, intellectual capital, sustainability and integrated reporting (2017, unknown): “tangible assets, and that therefore the most relevant form of reporting is non-financial in nature (Bontis, 1998; Mouritsen et al., 2001; Petty & Guthrie, 2000; Dumay, 2016).”
Disclosure of information on intellectual capital in Danish IPO prospectuses (2005, background): “(see Bukh et al., 2001; Mouritsen et al., 2001 ), as well as a substantial narrative part positioning the indicators within a strategic framework.”
An Evidence-Based Taxonomy of Intellectual Capital (2007, background): “In their work, which discusses narrating, visualising and numbering in IC statements, Mouritsen et al. (2001)”
Why do firms measure their intellectual capital (2003, methodology): “Better disclosure of IC would make this process easier, which links JIC 4,4 452 this ®eld into the work on corporate reporting of IC conducted by Mouritsen et al. (2001) as well as other researchers involved in the EU Meritum project on managing and reporting intangibles.”
Intellectual capital disclosure (ICD): A comparison of Italy and the UK (2006, background): “Narrative information is an important means not only of clarifying and validating quantitative financial measures but is particularly important in disclosing information about critical success factors, related performance indicators ( Mouritsen et al. , 2001”
Valuing the future: intellectual capital supplements at Skandia (2001, unknown): “This is a paradox (see also Mouritsen et al., 2001)”
Measuring and benchmarking intellectual capital (2004, methodology): “In the field of performance measurement there has been a strong focus on the creation of frameworks, indices and accounting guidelines to support the management of IC (see, for example, Roos et al., 1997; Sveiby, 1997; Mouritsen et al., 2001; Bontis et al., 1999; Lev, 2001; Neely et al., 2003).”