The Management of Intangibles

Bounfour, Ahmed

doi:10.4324/9780203465035

Cited by 65 publications

(29 citation statements)

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“…Scholarly contributions that began to analyse and use the potential offered by IC reporting (Bontis, Dragonetti, Jacobsen & Roos, 1999;Bounfour, 2003;Brooking, 1996;Edvinsson & Malone, 1997;Guthrie, Petty & Johanson, 2001;Sveiby, 1997) in the late 1990s.…”

Section: Reviewmentioning

confidence: 99%

“…Researchers and analysts have not yet reached unanimous agreement on the definition of intellectual capital and its components (Bounfour, 2003;Kaufmann & Schneider, 2004;. This has led to the development of a plethora of alternative IC disclosure, measurement and reporting models.…”

Section: Introductionmentioning

confidence: 99%

“…These organisations developed their own frameworks and methods for measuring and managing intellectual capital. It has only been more recently that scholarly contributions appeared to analyse and use the potential offered by IC reporting (Bontis, et al, 1999;Bounfour, 2003;Brooking, 1996;Edvinsson & Malone, 1997;Guthrie, Petty & Johanson, 2001;Sveiby, 1997).…”

Section: Introductionmentioning

confidence: 99%

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Intellectual capital reporting by the New Zealand local government sector

Schneider¹,

Samkin²

2008

Jnl of Intellectual Capital

120

162

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Purpose -The purpose of this paper is to assess the extent and quality of intellectual capital disclosures (ICDs) in the annual reports of the New Zealand local government sector. Design/methodology/approach -This paper makes use of an ICD index constructed through a participatory stakeholder consultation process to develop a disclosure index which measures the extent and quality intellectual capital reporting in the 2004/2005 annual reports of 82 local government authorities in New Zealand. The final index comprised 26 items divided into three categories: internal, external and human capital. Findings -The results indicate that the reporting of intellectual capital by local government authorities is varied. The most reported items were joint ventures/business collaborations and management processes, while the least reported items were intellectual property and licensing agreements. The most reported category of intellectual capital was internal capital, followed by external capital. Human capital was the least reported category. Research limitations/implications -There are a number of limitations associated with this study. First the research covered only one year (2004/2005) which makes it difficult to draw any trend conclusions. Second, differing legal reporting requirements may make it difficult to compare findings of this research with findings of research conducted in other jurisdictions. The final limitation of this study is its exploratory nature of this research and the use of a disclosure index to measure disclosure levels. Practical implications -The results in this paper indicate that local authorities are disclosing some aspects of intellectual capital in their annual reports. However, there is no consistent reporting framework and many areas of ICDs do not meet stakeholder expectations. Originality/value -This paper is unique in that it is the first study to make use of an ICD index to examine intellectual capital reporting by local government authorities.

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Section: Reviewmentioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

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Intellectual capital reporting by the New Zealand local government sector

Schneider¹,

Samkin²

2008

Jnl of Intellectual Capital

120

162

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“…Different aspects of intangible assets functioning and managing are regarded in works of Bosworth & Webster (2006) 1 , Bounfour (2003) functioning as part of property of the retail organizations and their roles in the efficient retail activity are still practically unstudied. The study of intangible assets implies their clear definition, which is complicated by a manifold of official approaches and views of specialists in various fields (accounting, valuation, law, marketing, etc.)…”

Section: Intangible Resources In the Modern Tradementioning

confidence: 99%

Globalization of Trade Based on Innovations

Bragin¹,

Ivanov²,

Panasenko³

et al. 2018

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Trade is characterised by a high level of competition. Because of that, trade companies need to search for various areas to improve their commercial activities. In this connection, such parameters as integration of different forms of trade, increasing the role of intangible assets (in particular, own trademarks, social responsibility) play a major role. The use of digital technologies, especially mobile commerce, also plays a major role in modern trade.

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“…Entre otros, se utilizan como sinónimos: capital intelectual, activos invisibles, activos ocultos o conocimiento. En este sentido, Bounfour (2003) sostiene que los investigadores y los analistas no han alcanzado un acuerdo unánime con respecto a la definición de las inversiones intangibles y sobre sus componentes. A continuación enunciaremos algunas de las definiciones hechas por los principales autores en el ámbito en cuestión.…”

Section: Definiciónunclassified

Sistemas nacionales de innovación: una aproximación empírica a la medición de los intangibles como factores explicativos de la capacidad innovadora de los países.

Alvarado¹,

Joanny²

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The Management of Intangibles

Cited by 65 publications

References 0 publications

Intellectual capital reporting by the New Zealand local government sector

Intellectual capital reporting by the New Zealand local government sector

Globalization of Trade Based on Innovations

Sistemas nacionales de innovación: una aproximación empírica a la medición de los intangibles como factores explicativos de la capacidad innovadora de los países.

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