Abstract
This chapter addresses the issues of intellectual capital reporting and how to protect and safeguard the knowledge of an organisation. The challenge to define adequate measures reflecting the contribution of intangible assets to value creation and business success is discussed. Several approaches of intellectual capital reporting and intangible assets monitoring are presented. The second part of the chapter is devoted to knowledge risks and means of protecting intellectual assets. The KM tool presented at the end of the chapter is the knowledge inventory.
Despite important contribution of knowledge and services to value creation and growth of modern companies and nations, our management control systems, our economic models and our social measuring instruments concentrate – baring a few exceptions – on physical and financial assets and physically and financially measurable outputs – J.B. Quinn (Adapted from Quinn 1992, p. 243)
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Notes
- 1.
See for example Lev et al. (2005).
- 2.
- 3.
Further information under www.akwissensbilanz.org.
- 4.
Danish Ministry of Science, Technology and Innovation (Hrsg.) (2002), “Intellectual Capital Statements in Practice – Inspiration and Good Advice”, p. 3. http://www.videnskabsministeriet.dk/fsk/publ/2002/intellectualcapstatements/intcapst.pdf [15-08-2002].
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North, K., Kumta, G. (2014). Measuring and Safeguarding Intellectual Capital. In: Knowledge Management. Springer Texts in Business and Economics. Springer, Cham. https://doi.org/10.1007/978-3-319-03698-4_8
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