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    政大機構典藏 > 商學院 > 會計學系 > 期刊論文 >  Item 140.119/47430
    Please use this identifier to cite or link to this item: http://nccur.lib.nccu.edu.tw/handle/140.119/47430


    Title: Intellectual capital reporting: the TICRC as an example
    Authors: 吳安妮
    Kuo, Tsuilin;Wu, Anne
    Keywords: Intellectual Capital;IC;Balanced Scorecard;BSC;KnowledgeManagement;KM;strategy map;IC measurement;IC valuation;IC reporting
    Date: 2008-10
    Issue Date: 2010-10-22 23:54:49 (UTC+8)
    Abstract: Reports of Intellectual Capital (IC) have been increasing in recent years. However, there are no papers addressing how knowledge-intensive institutions create value, how knowledge-based business models work and how the value creation can be reported. The purpose of this study is to illustrate how the reporting of IC is formatted by an IC research institute in Taiwan. The case study provides a basis for developing and managing organisational strategy, introduces a framework for constructing IC reporting through the Balanced Scorecard (BSC), and traces the development of IC for identifying changes in IC reports over time.
    Relation: International Journal of Learning and Intellectual Capital,5(3-4),348-373
    Data Type: article
    DOI 連結: http://dx.doi.org/10.1504/IJLIC.2008.021016
    DOI: 10.1504/IJLIC.2008.021016
    Appears in Collections:[會計學系] 期刊論文

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