附註:Includes bibliographical references.
Table of contents; Guest editorial: Measuring intangible assets -- the state of the art; The dominance of intangible assets: consequences for enterprise management and corporate reporting; Measuring knowledge assets -- implications of the knowledge economy for performance measurement; Human resource management and business performance measurement; Accounting for intellectual capital: rethinking its theoretical underpinnings; Reporting on intellectual capital: why, what and how?; Assessing national and regional value creation; Intellectual capital -- does it create or destroy value?
Quality focus: Bahrain budgetsQuality focus: Power of finance goes beyond counting cash; Quality focus: Focus on books; Quality focus: Events; Quality focus: Focus on the Web; Book reviews; PMA conference announcement; Note from the publisher
摘要:Intangible assets have become important factors of value creation in today's knowledge economy. However, individually they are often commodities and only create value in combination with other production factors. Therefore, in order to manage for performance and value, companies and their managers, as well as their investors, need a better understanding of their role as part of the entire value creation system of an organization. The article outlines possible features of an improved management and corporate reporting model. In order to objectively measure the productivity and efficiency of the.
