Exploring the benefits of measuring intellectual capital. The Aimag case study

被引:20
|
作者
Chiucchi, M. Serena [1 ]
机构
[1] Polytech Univ Marche, Fac Econ G Fua, Dept Management & Ind Org, Piazzale Martelli 8, I-60121 Ancona, Italy
关键词
Intellectual capital; intellectual capital measurement and reporting; longitudinal case study;
D O I
10.3233/HSM-2008-0680
中图分类号
C93 [管理学];
学科分类号
12 ; 1201 ; 1202 ; 120202 ;
摘要
In recent years many studies on intellectual capital measurement and reporting systems (ICMRSs) have been carried out. In this paper, a longitudinal case study, of a multi-utility Italian company, Aimag S.p.A., is illustrated. The case shows that ICMRS cannot be simply considered an accounting phenomenon but one that promotes managerial and cultural changes within a company.
引用
收藏
页码:217 / 230
页数:14
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