Essays about: "IC reporting"

Found 2 essays containing the words IC reporting.

1. 1. Intellectual capital measurement practices in the Swedish banking sector : An explorative study

   University essay from Högskolan i Skövde/Institutionen för handel och företagande

   Author : Max Nordmark; [2017]
   Keywords : intellectual capital; IC; banking sector; Swedish banking sector; intangible assets; intangibles; resource-based view; legitimacy theory; differentiation; intellektuellt kapital; IC; banksektor; svenska banksektorn; immateriell tillgång; resursbaserad teori; legitimitetsteori; differentiering;

   Abstract : Ever since its conception, Intellectual Capital has undergone substantial transformation both in terms of its general definition and its prevalence in external reports. Although consistently focusing on intangibles, over time, intellectual capital has become an area focused on intangibles in accordance with the basic principles of the Resource-Based View regarding how assets can be used to acquire sustainable superior performance. READ MORE

3. 2. Intellectual capital reporting : An explorative and explanative study of how universities in Sweden report on IC information

   University essay from Högskolan Kristianstad/Avdelningen för Ekonomi och arbetsliv

   Author : Frida Erlandsson; Gabriella Lundberg; [2017]
   Keywords : Intellectual capital; IC reporting; public sector; universities; voluntary reporting; university characteristics;

   Abstract : In society, intellectual capital (IC) is considered to be necessary in order to create value in organizations. The interest has expanded from private to public organizations such as universities. However, there is still a relatively small amount of research about IC reporting in universities, despite the importance of IC in universities. READ MORE