Measuring intellectual capital

Intellectual Accounting Scorecard

Research output: Contribution to conferenceConference paper presented at Conference (not in Proceedings)Research

Abstract

Several indicators are constructed to measure intellectual capital at organisational level and at item level. The majority of models constructed so far have not established the link between individual intellectual items and organisational intellectual capital performance. The few models that establish such a link demand significant management time to monitor them or have established indices outside the traditional accounting system. The Intellectual Accounting Scorecard integrates intellectual capital measuring and reporting into mainstream traditional accounting reporting. Firstly it identifies each intellectual capital item as an intellectual revenue and intellectual expenses having an impact on the statement of income, or as an intellectual assets and intellectual liabilities having an impact on the balance sheet. Secondly, it constructs ratios to monitor operational and strategic performance.
Original languageEnglish
Publication statusPublished - 2002
Externally publishedYes
EventAustralian & New Zealand Academy of Management (ANZAM) and the International Federation of Scholarly Associations of Management (IFSAM)  - Jupiters Hotel, Gold Coast, Australia
Duration: 10 Jul 200213 Jul 2012
Conference number: VIth World Congress
https://trove.nla.gov.au/work/16830408?q&versionId=19754337

Conference

ConferenceAustralian & New Zealand Academy of Management (ANZAM) and the International Federation of Scholarly Associations of Management (IFSAM) 
CountryAustralia
CityGold Coast
Period10/07/0213/07/12
Internet address

Fingerprint

Scorecard
Intellectual capital
Liability
Accounting systems
Organizational level
Intellectual assets
Demand management
Expenses
Income
Balance sheet
Revenue

Cite this

Abeysekera, I. (2002). Measuring intellectual capital: Intellectual Accounting Scorecard. Paper presented at Australian & New Zealand Academy of Management (ANZAM) and the International Federation of Scholarly Associations of Management (IFSAM) , Gold Coast, Australia.
Abeysekera, Indra. / Measuring intellectual capital : Intellectual Accounting Scorecard. Paper presented at Australian & New Zealand Academy of Management (ANZAM) and the International Federation of Scholarly Associations of Management (IFSAM) , Gold Coast, Australia.
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author = "Indra Abeysekera",
year = "2002",
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Abeysekera, I 2002, 'Measuring intellectual capital: Intellectual Accounting Scorecard' Paper presented at Australian & New Zealand Academy of Management (ANZAM) and the International Federation of Scholarly Associations of Management (IFSAM) , Gold Coast, Australia, 10/07/02 - 13/07/12, .

Measuring intellectual capital : Intellectual Accounting Scorecard. / Abeysekera, Indra.

2002. Paper presented at Australian & New Zealand Academy of Management (ANZAM) and the International Federation of Scholarly Associations of Management (IFSAM) , Gold Coast, Australia.

Research output: Contribution to conferenceConference paper presented at Conference (not in Proceedings)Research

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AB - Several indicators are constructed to measure intellectual capital at organisational level and at item level. The majority of models constructed so far have not established the link between individual intellectual items and organisational intellectual capital performance. The few models that establish such a link demand significant management time to monitor them or have established indices outside the traditional accounting system. The Intellectual Accounting Scorecard integrates intellectual capital measuring and reporting into mainstream traditional accounting reporting. Firstly it identifies each intellectual capital item as an intellectual revenue and intellectual expenses having an impact on the statement of income, or as an intellectual assets and intellectual liabilities having an impact on the balance sheet. Secondly, it constructs ratios to monitor operational and strategic performance.

M3 - Conference paper presented at Conference (not in Proceedings)

ER -

Abeysekera I. Measuring intellectual capital: Intellectual Accounting Scorecard. 2002. Paper presented at Australian & New Zealand Academy of Management (ANZAM) and the International Federation of Scholarly Associations of Management (IFSAM) , Gold Coast, Australia.