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題名 Intellectual Capital Reporting: TICRC as an Example
作者 Kuo, Tsuilin ; Wu, Anne
吳安妮
貢獻者 會計系
關鍵詞 balanced scorecard;BSC;knowledge management;KM;strategy map;intellectual capital measurement;intellectual capital valuation;intellectual capital reporting;Taiwan Intellectual Capital Research Center;TICRC
日期 2008
上傳時間 4-Mar-2014 15:26:14 (UTC+8)
摘要 Reports of Intellectual Capital (IC) have been increasing in recent years. However, there are no papers addressing how knowledge-intensive institutions create value, how knowledge-based business models work and how the value creation can be reported. The purpose of this study is to illustrate how the reporting of IC is formatted by an IC research institute in Taiwan. The case study provides a basis for developing and managing organisational strategy, introduces a framework for constructing IC reporting through the Balanced Scorecard (BSC), and traces the development of IC for identifying changes in IC reports over time.
關聯 International Journal of Learning and Intellectual Capital, 5(3-4), 348-373
資料類型 article
DOI http://dx.doi.org/10.1504/IJLIC.2008.021016
dc.contributor 會計系en_US
dc.creator (作者) Kuo, Tsuilin ; Wu, Anneen_US
dc.creator (作者) 吳安妮zh_TW
dc.date (日期) 2008en_US
dc.date.accessioned 4-Mar-2014 15:26:14 (UTC+8)-
dc.date.available 4-Mar-2014 15:26:14 (UTC+8)-
dc.date.issued (上傳時間) 4-Mar-2014 15:26:14 (UTC+8)-
dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/64421-
dc.description.abstract (摘要) Reports of Intellectual Capital (IC) have been increasing in recent years. However, there are no papers addressing how knowledge-intensive institutions create value, how knowledge-based business models work and how the value creation can be reported. The purpose of this study is to illustrate how the reporting of IC is formatted by an IC research institute in Taiwan. The case study provides a basis for developing and managing organisational strategy, introduces a framework for constructing IC reporting through the Balanced Scorecard (BSC), and traces the development of IC for identifying changes in IC reports over time.en_US
dc.format.extent 4758624 bytes-
dc.format.mimetype application/pdf-
dc.language.iso en_US-
dc.relation (關聯) International Journal of Learning and Intellectual Capital, 5(3-4), 348-373en_US
dc.subject (關鍵詞) balanced scorecard;BSC;knowledge management;KM;strategy map;intellectual capital measurement;intellectual capital valuation;intellectual capital reporting;Taiwan Intellectual Capital Research Center;TICRCen_US
dc.title (題名) Intellectual Capital Reporting: TICRC as an Exampleen_US
dc.type (資料類型) articleen
dc.identifier.doi (DOI) 10.1504/IJLIC.2008.021016en_US
dc.doi.uri (DOI) http://dx.doi.org/10.1504/IJLIC.2008.021016-