IFAC1998 - This study was commissioned by the Financial and...

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This study was commissioned by the Financial and Management Accounting Committee (FMAC) of the International Federation of Accountants (IFAC) to discuss some of the major issues surrounding the measurement and management of intellectual capital and the accountant’s role in this process. It is intended to provide an introduction to the accounting challenges and opportunities associated with intellectual capital management by discussing its underlying concepts and decsribing merging practices. We would like to thank the many reviewers who contributed to its development, as well as the author, Ramona Dzinkowski, President RND Research Group The mission of IFAC is the worldwide development and enhancement of an accountancy profession with harmonized standards, able to provide services of consistently high quality in the public interest. The mission of the FMAC is: To encourage, amplify and supplement programs, that focus on the financial and management accountant, as conducted by IFAC member bodies to: - provide for the development and support of such professionals; - build public awareness, understanding and demand for their services; To provide an international forum for exchange of information regarding current developments and emerging issues that shape the management accounting profession. The FMAC welcomes any comments you may have on this study both in terms of feedback and in terms of its future activities. Any comments received on this study will be reviewed by the FMAC and may influence further activities. Comments should be sent to: Director General International Federation of Accountants 535 Fifth Avenue, 26 th Floor New York, New York 10017 U.S.A. Copyright © 1998 by the International Federation of Accountants.
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THE MEASUREMENT AND MANAGEMENT OF INTELLECTUAL CAPITAL: AN INTRODUCTION CONTENTS BACKGROUND: THE KNOWLEDGE ECONOMY. ........................................................... The Accounting Challenge. ...................................................................................... INTELLECTUAL CAPITAL DEFINED . ............................................................................. The Role of the Accountant. ..................................................................................... THE INTELLECTUAL CAPITAL MANAGEMENT FRAMEWORK. ................................... Human Capital. ......................................................................................................... Organizational (Structural) Capital . ......................................................................... Value Chain Analysis ......................................................................................... Customer Capital. ..................................................................................................... INTELLECTUAL CAPITAL MEASUREMENT.
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This note was uploaded on 11/10/2011 for the course MGMT 8830 taught by Professor Robertdesman during the Fall '11 term at Kennesaw.

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IFAC1998 - This study was commissioned by the Financial and...

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