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

页码：217 / 230

页数：14

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