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Can guidelines for intellectual capital management and reporting be considered without addressing cultural differences?

Chaminade, Cristina LU and Johanson, Ulf LU (2003) In Journal of Intellectual Capital 4(4). p.528-542
Abstract

The aim of the present article is to put culture on the agenda when discussing and working with IC reporting and IC management. Differences between Spain and Sweden in the Meritum work are discussed in relation to the interest and experience of IC among firms; and the way the firms develop IC management and IC reporting. We propose that culture might affect the assumptions of knowledge as well as the creation and the adoption of new knowledge. Thereby culture may determine the emergence of IC management and reporting. However, there are no national cultural differences with respect to the development of IC management and reporting.

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author
publishing date
type
Contribution to journal
publication status
published
subject
keywords
Disclosure, Intellectual capital, Knowledge, Measurement
in
Journal of Intellectual Capital
volume
4
issue
4
pages
15 pages
publisher
Emerald Group Publishing Limited
external identifiers
  • scopus:84986129422
ISSN
1469-1930
DOI
10.1108/14691930310504545
language
English
LU publication?
no
id
5825fc89-892c-40ff-958c-3d5456a7d074
date added to LUP
2019-03-17 11:14:58
date last changed
2019-09-26 04:31:25
@article{5825fc89-892c-40ff-958c-3d5456a7d074,
  abstract     = {<p>The aim of the present article is to put culture on the agenda when discussing and working with IC reporting and IC management. Differences between Spain and Sweden in the Meritum work are discussed in relation to the interest and experience of IC among firms; and the way the firms develop IC management and IC reporting. We propose that culture might affect the assumptions of knowledge as well as the creation and the adoption of new knowledge. Thereby culture may determine the emergence of IC management and reporting. However, there are no national cultural differences with respect to the development of IC management and reporting.</p>},
  author       = {Chaminade, Cristina and Johanson, Ulf},
  issn         = {1469-1930},
  keyword      = {Disclosure,Intellectual capital,Knowledge,Measurement},
  language     = {eng},
  month        = {12},
  number       = {4},
  pages        = {528--542},
  publisher    = {Emerald Group Publishing Limited},
  series       = {Journal of Intellectual Capital},
  title        = {Can guidelines for intellectual capital management and reporting be considered without addressing cultural differences?},
  url          = {http://dx.doi.org/10.1108/14691930310504545},
  volume       = {4},
  year         = {2003},
}