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Measuring your company's intellectual performance

Authors
Journal
Long Range Planning
0024-6301
Publisher
Elsevier
Publication Date
Volume
30
Issue
3
Identifiers
DOI: 10.1016/s0024-6301(97)90260-0
Disciplines
  • Economics

Abstract

Abstract Intellectual capital is rapidly becoming a very important measure of the company's future performance. It is therefore vital that indicators and measures are developed, to allow managers to handle this variable better. This article reports the results and conclusions from a large study among small and medium sized enterprises in Scandanavia. Previous research has captured intellectual capital, as a snapshot, at one point in time. This is the ‘Balance Sheet’ approach. Based on the results of our study, we suggest the adoption, alongside the Balance Sheet approach, of a ‘Profit and Loss’ approach will could help companies to monitor the flows among different types of intellectual capital and between intellectual and financial capital.

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