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By Dr. Patricia and Ordóñez Pablos


Abstract: There are three main parts to this paper. First, the increasing importance of organizational knowledge-based resources is addressed. Second, a review of the most significant on intellectual capital is presented. Third, it is showed a picture of how Spanish firms measure and report intellectual capital. This situation is compared with intellectual capital reports of firms from other countries. Academics and practitioners agree with the proposition that traditional financial statements do not offer a holistic view of the company’s value. The corporate annual report is viewed as a means by which corporations seek to establish an image in the public sphere. However, these statements do not grasp the value of strategic intangible resources that are crucial for the firm’s sustained competitive advantage. Endeavors to reconstruct corporate annual reporting to include intellectual capital indicators were spearheaded in the early 1990’s by a small number of firms which took a particular interest in the issue (Mouritsen et al., 2001; Ordóñez de Pablos, 2000, 2001, 2002; Petty and Guthrie, 2000). The root of the intellectual capital report tradition is in Sweden. Back in 1994, the Swedish insurance company Skandia published the first intellectual capital report in the world (Skandia, 1994; 1996). Following this pioneer way of reporting on intangible resources, Danish firms started to elaborate their intellectual capital report. Firm

Topics: case study, intellectual capital report, Spain
Year: 2013
OAI identifier: oai:CiteSeerX.psu:
Provided by: CiteSeerX
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