Exploring the benefits of measuring intellectual capital. The Aimag case study

被引：20
|
作者：
Chiucchi, M. Serena [1 ]
机构：
[1] Polytech Univ Marche, Fac Econ G Fua, Dept Management & Ind Org, Piazzale Martelli 8, I-60121 Ancona, Italy
来源：
HUMAN SYSTEMS MANAGEMENT | 2008年 / 27卷 / 03期
关键词：
Intellectual capital; intellectual capital measurement and reporting; longitudinal case study;
D O I：
10.3233/HSM-2008-0680
中图分类号：
C93 [管理学];
学科分类号：
12 ; 1201 ; 1202 ; 120202 ;
摘要：
In recent years many studies on intellectual capital measurement and reporting systems (ICMRSs) have been carried out. In this paper, a longitudinal case study, of a multi-utility Italian company, Aimag S.p.A., is illustrated. The case shows that ICMRS cannot be simply considered an accounting phenomenon but one that promotes managerial and cultural changes within a company.
引用
收藏
页码：217 / 230
页数：14
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