Constructing intellectual capital statements

P. N. Bukh, H. T. Larsen and J. Mouritsen

Scandinavian Journal of Management, 2001, vol. 17, issue 1, 87-108

Abstract: This article analyses the development of intellectual capital statements in 19 Danish firms. These statements are discussed in order to show how they work in relation to knowledge-management activities. Based on survey and interview data from the firms that have collaborated in developing intellectual capital statements, the article focuses on why and how these firms embarked on producing such statements. Three brief case studies illustrate the complexities of this type of reporting, which integrates a three-way relationship between narratives/stories, sketches, and metrics.

Date: 2001
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