Intellectual Capital Reporting: Academic Utopia or Corporate Reality in a Brave New World?

摘要: Intellectual capital creates company value but generally this is not recognised in the financial statements of companies. This report moves forward debate on how intellectual should be and/or disclosed annual reports companies by offering new evidence regarding views finance directors, human resources specialists and marketing specialists, all whom have a particular interest resources. The issues investigated include: relative importance components to generation value; level internal management use compared external disclosure capital; incentives disincentives for disclosure; effectiveness other forms corporate communication capital. The high variation responses shows that there considerable diversity extent attributable hence content channels used. The authors conclude it which represents most significant challenge standard-setters as they consider address reporting.