[PDF] Top 20 Contributions to the measurement and management of intellectual capital: an accounting perspective
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Contributions to the measurement and management of intellectual capital: an accounting perspective
... to the creation of competitive advantages and sustainable value, and therefore should be identified, measured, managed and published by ...organizations. The research ... See full document
12
Knowledge Resources Management and Intellectual Capital Creation as an Endogenous Source of the Local Government Units Potential in Poland
... diagnosis of the practice of knowledge management in the LGUs does not evoke much ...how the processes of identifying, managing and transferring knowledge are ... See full document
11
The role of Management Accounting in the Process of Innovation: a field work perspective
... 19 The idea recognition stage is influenced by two levels of decision inside ...YLife. The first level of decision occurs during brainstorming meeting, where the PM recognizes ... See full document
26
A process centred perspective of the creative industries : an analytical model for management
... representation of the classification systems referred in the previous ...Notwithstanding the relevance of this definitional debate, “the impact of this continuous boundary ... See full document
78
Determinants of earnings management in the hotel industry: an international perspective
... Leverage. The relationship between earnings management and leverage is often ambiguous (Healy & Palepu, ...on the agency theory, financial leverage can act as a self-disciplining internal ... See full document
9
THE INTELLECTUAL CAPITAL OF UNIVERSITIES
... have to create a new type of social contract in order to strengthen the public responsibility of the universities for the programs they offer , for the personnel ... See full document
8
Online Disclosure of Intellectual Capital An Analysis of the Iberian Banks
... According to Bart et al. (2001), management systems and processes must be aligned with strategy to achieve a successful ...design and plan their management systems, they have ... See full document
112
A LONGITUDINAL ANALYSIS OF INTELLECTUAL CAPITAL
... term intellectual capital has been appeared recently in economy being debated in literature since 90s playing an important role in the economic activity of an entity of ... See full document
6
The ptolemies : an unloved and unknown dynasty : contributions to a different perspective and approach
... reigns of Ptolemy VI Philometor (180-164, 163-145 B.C.) and his brother Ptolemy VIII Euergetes II (170-163, 145-116 ...guerrillas and con- stant alternation of rulers in power, the ... See full document
13
Contributions to the development of a performance measurement framework for Hospital Centres
... in the number of hospitals, as individual organizations, over the last two decades as a result of this horizontal integration ...consists of the integration of two, or ... See full document
224
Environmental disclosure: from the accounting to the report perspective
... help the society and firms to recognize the impact on the environment of business decisions (Milne & Patten, 2001; Kuk et ...use of current business information ... See full document
6
Intellectual capital: perceptions of productivity and investment
... result of the shift from the Industrial Age to the Information Age, knowledge has become a key factor in achieving and sustaining competitive advantages at an ... See full document
12
Validation of the intellectual capital scale of nursing services
... in the functioning of health organizations, therefore the study of intellectual capital (human capital, structural capital, relational capital of ... See full document
9
Corporate governance and intellectual capital
... Valah(aghard and Salehi (2012) studied the effect of the corporate governance characteristics and ownership on earnings quality among some Iranian private ...factors, the effect ... See full document
6
About the relations between Management Accounting Systems, Intellectual Capital and Performance
... in the literature regarding the type and form of relations between IC dimensions, as noted before, it is clear that IC is the expression of the collective effects arising ... See full document
8
Managing intellectual capital: the MIC matrix
... conceptualisation of knowledge as a resource establishes the theoretical connection between the RBV and the KBV of the firm (Malerba and Orsenico, ...2000). ... See full document
13
The evolution of the intellectual capital concept and measurement
... dimensions of intellectual capital (IC): the concept itself and the measurement of ...In the conceptual section, the importance of IC for ... See full document
20
Developing a model for linking knowledge management systems and intellectual capital measurement.
... purpose of this paper is to present a model to fill this gap, linking KMS and IC ...measurement. The model offers support to the IC measurement through KMS, ... See full document
14
Designing and testing an intellectual capital management model within an organization
... most of the KPI’s evaluated and calculated showed a good performance 28 KPI’s, 9 KPI’s were above average, 8 KPI’s showed improvement needed while 3 KPI’s were not actually ...over the years ... See full document
65
Perceptions of knowledge management and intellectual capital in the banking industry
... with the present empirical approach to organizations should be noticed; the reduced number of banks involved (nine) and the reduced number of interviewees per bank ... See full document
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