Global reporting practices will eventually change as the dominance of intangible assets is
increasingly dominating organizations most valuable commodities. Yet, the general
consensus seems to be that before any real progress can be made in the area of
converging performance measures with financial information, the international standard
setters need more active participation regarding the depiction of intangible assets metrics.
This research article suggests that knowledge value added (KVA) metrics may assist
standard setters and market participants in providing for more transparency in an
organization’s operations. While the accounting standards used must be high quality,
they must be supported by intangible measures performance metrics that ensures that the
standards are rigorously interpreted and applied, and that issues and problematic practices
are identified and resolved in a timely fashion. KVA can partially address these issues
