A Balance Sheet for Knowledge Evaluation and Reporting

Ju-ChuanWu and Chinho Lin
Additional contact information
Ju-ChuanWu: National Penghu University of Science and Technology, Taiwan
Chinho Lin: National Cheng Kung University, Taiwan

from ToKnowPress

Abstract: Academics and practitioners working in the field of knowledge management (KM) have reached a consensus that knowledge is valuable and can benefit to organizations’ long-term development and competiveness. However, to believe knowledge is valuable that is no longer to satisfy the expectations and needs of top managers about the continue investment and implementation of KM since there is a difference between believing knowledge is valuable and “being able to assess this value and manage knowledge appropriately and this is one of critical challenges of KM. This study adopts the resourcebased view (RBV) to evaluate and report knowledge assets using a balance sheet format, and attempts to provide a new perspective on the value of knowledge, and demonstrate the possible benefits of using financial statements to evaluate and report knowledge assets.

Keywords: knowledge management; knowledge asset; intellectual capital; resource-based view; balance sheet-based model (search for similar items in EconPapers)
Date: 2013
References: Add references at CitEc
Citations: View citations in EconPapers (1)

Downloads: (external link)
http://www.toknowpress.net/ISBN/978-961-6914-02-4/papers/ML13-264.pdf full text (application/pdf)
http://www.toknowpress.net/ISBN/978-961-6914-02-4/MakeLearn2013.pdf Conference Programme (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:tkp:mklp13:342-348

Access Statistics for this chapter

More chapters in Active Citizenship by Knowledge Management & Innovation: Proceedings of the Management, Knowledge and Learning International Conference 2013 from ToKnowPress
Bibliographic data for series maintained by Maks Jezovnik ().