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Valuing the future: intellectual capital supplements at Skandia

Article Information:

Title:

Valuing the future: intellectual capital supplements at Skandia

Author(s):

J. Mouritsen, H.T. Larsen, P.N. Bukh

Journal:

Accounting, Auditing & Accountability Journal

Year:

2001

Volume:

14

Issue:

4

Page:

399 - 422


ISSN:

0951-3574


DOI:

10.1108/09513570110403434

Publisher:

MCB UP Ltd

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Abstract:

Skandia’s intellectual capital supplements are pioneering forms of communication that inform internal as well as external readers of the attempts to manage and create value from intellectual resources. These supplements to the financial accounting statement communicate not only in numbers but also in stories and illustrations about the challenges facing the firm. They help develop a narrative for the path ahead for Skandia as a “capable” firm that thrives through intellectual resources found in humans, structures and relations. In this paper we discuss how this is possible and we suggest that intellectual capital statements are not only new types of communication; they also anticipate new “contracts” between labour and management where employees are persuaded to help managers craft the strategies to be pursued in the marketplace of the future.

Keywords:

Communications, Development, Intellectual property


Article Type:

Literature review


Article URL:

http://rosina.emeraldinsight.com/10.1108/09513570110403434

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