Developing intellectual capital at Skandia

被引：679

作者：

Edvinsson, L

机构：

来源：

LONG RANGE PLANNING | 1997年 / 30卷 / 03期

关键词：

D O I：

10.1016/S0024-6301(97)90248-X

中图分类号：

F [经济];

学科分类号：

02 ;

摘要：

This article describes Skandia's approach to measuring intellectual Capital. As neither 'human capital' nor 'structural capital' are represented in traditional accounting systems, Skandia developed their own method far capturing the true value potential of the organization with the help of two models, the Skandia Value Scheme and the Skandia Navigator, (C) 1997 Elsevier Science Ltd.

引用

页码：366 / 373

页数：8