IRMA-International.org: Creator of Knowledge
Information Resources Management Association
Advancing the Concepts & Practices of Information Resources Management in Modern Organizations

Intellectual Capital Measurements and Reporting: Issues and Challenges for Multinational Organizations

Intellectual Capital Measurements and Reporting: Issues and Challenges for Multinational Organizations
View Sample PDF
Author(s): Suresh Cuganesan (Swinburne University of Technology, Australia)and Richard Petty (Macquarie University, Australia)
Copyright: 2010
Pages: 20
Source title: Strategic Intellectual Capital Management in Multinational Organizations: Sustainability and Successful Implications
Source Author(s)/Editor(s): Kevin O'Sullivan (New York Institute of Technology, USA)
DOI: 10.4018/978-1-60566-679-2.ch005

Purchase

View Intellectual Capital Measurements and Reporting: Issues and Challenges for Multinational Organizations on the publisher's website for pricing and purchasing information.

Abstract

Multinational organizations operate across a variety of complex competitive environments. Achieving the right balance of global alignment and local flexibility is central to competitive success for these organizations. Viewed from an intellectual capital perspective, multinational organizations need to: design and execute appropriate structures and systems (structural capital); engage and align its international workforce (human capital); and, generate favourable relationships across the multitude of stakeholders it interacts with globally (relational capital). But in pursuing these goals, a number of issues and challenges are faced: How to make sense of intellectual capital investment decisions? How are they to communicate intellectual capital priorities throughout the multinational business? And, with what tools are they to measure and monitor investments and initiatives such that refinements and corrective action can be made? In dealing with these issues, intellectual capital measurement and reporting practices can help. This chapter presents the conceptual framework underpinning intellectual capital, discusses limitations with traditional financial reporting models, outlines the benefits of intellectual measurement, and reports and presents research on the perspective of finance professionals evaluating global companies.

Related Content

Dina Darwish. © 2024. 48 pages.
Dina Darwish. © 2024. 51 pages.
Smrity Prasad, Kashvi Prawal. © 2024. 19 pages.
Jignesh Patil, Sharmila Rathod. © 2024. 17 pages.
Ganesh B. Regulwar, Ashish Mahalle, Raju Pawar, Swati K. Shamkuwar, Priti Roshan Kakde, Swati Tiwari. © 2024. 23 pages.
Pranali Dhawas, Abhishek Dhore, Dhananjay Bhagat, Ritu Dorlikar Pawar, Ashwini Kukade, Kamlesh Kalbande. © 2024. 24 pages.
Pranali Dhawas, Minakshi Ashok Ramteke, Aarti Thakur, Poonam Vijay Polshetwar, Ramadevi Vitthal Salunkhe, Dhananjay Bhagat. © 2024. 26 pages.
Body Bottom