Measuring your company's intellectual performance

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 sm...

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Bibliographic Details
Published in:Long range planning 1997-06, Vol.30 (3), p.413-426
Main Authors: Roos, Göran, Roos, Johan
Format: Article
Language:English
Subjects:
Information management
Intangible assets
Intellectual capital
Intellectual property
Strategic management
Studies
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Summary: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.
ISSN:0024-6301
1873-1872
DOI:10.1016/S0024-6301(97)90260-0