The Value of Brand Equity, Journal of Business Strategy, vol.13, pp.27-32, 1992. ,
Statement of Human Resources, Journal of Human Resource Costing & Accounting, vol.1, pp.99-116, 1994. ,
The Value Relevance of Intangibles: The Case of Software Capitalization, Journal of Accounting Research, vol.36, pp.161-191, 1998. ,
American Macroeconomic Growth in the Era of Knowledge-Based Progress: The Long-Run Perspective, S.L. in An Economic History of the United States: The Twentieth Century, vol.3, pp.1-92, 2000. ,
Intellectual Accounting Scorecard -Measuring and Reporting Intellectual Capital, The Journal of American Academy of Business, vol.3, pp.422-449, 2003. ,
Exploring Failure-Factors of Implementing Knowledge Management Systems in Organizations, Journal of Knowledge Management Practice, vol.6, pp.1-8, 2005. ,
Intellectual Capital, First International Joint Symposium on Business Administration "Challenges for Business Administrators in the New Millennium, 1999. ,
Knowledge Management Systems: Issues, Challenges, and Benefits, Knowledge Management Systems, vol.1, pp.1-38, 1999. ,
Review: Knowledge Management and Knowledge Management Systems: Conceptual Foundations and Research Issues, MIS Quarterly, vol.25, pp.107-136, 2001. ,
A Metric for Measuring Knowledge Codification in Organisation Learning, vol.21, pp.413-422, 2001. ,
Linking Customer and Employee Satisfaction to the Bottom Line, 2002. ,
The Return to Firm Investments in Human Capital, Labour Economics, vol.16, pp.97-106, 2009. ,
,
Strategic Assets and Organizational Rent: Strategic Assets, Strategic Management Journal, vol.14, pp.33-46, 1993. ,
,
The Relationship between Human Resource Management and Islamic Microfinance Providers Performance: The Mediating Role of Human Capital, International Journal of Business and Social Science, vol.4, pp.52-57, 2013. ,
Accounting for the Creation of Value. Canadian Institute of Chartered Accountants, 2000. ,
Weightless Wealth: Four Modifications to Standard IC Theory, 2001. ,
Implementing the KPMG Value Explorer: Critical Success Factors for Applying IC Measurement Tools, Journal of Intellectual Capital, vol.6, pp.474-88, 2005. ,
, Corporate Strategy. London: Sidgwick & Jackson, 1986.
Knowledge Management and Process Performance, Journal of Knowledge Management, vol.3, pp.143-57, 1999. ,
,
Intangible Assets and Firm Heterogeneity: Evidence from Italy, Research Policy, vol.43, pp.202-215, 2014. ,
,
General Competitive Analysis, Printing. Advanced Textbooks in Economics, 1991. ,
Intellectual Capital and Value Creation: A Review, Journal of Accounting of Literature, vol.24, pp.53-134, 2005. ,
Measuring Investment in Intangible Assets in the UK: Results from a New Survey, Economic & Labour Market Review, vol.4, pp.66-71, 2010. ,
Measuring Knowledge Management Readiness in ERP Adopted Organization: A Case of Iranian Company, International Journal of Information Processing and Management, vol.3, p.37, 2012. ,
The Effect of Concern about Reported Income on Discretionary Spending Decisions: The Case of Research and Development, The Accounting Review, vol.66, pp.818-847, 1991. ,
Reporting on Intangible Assets, International Symposium, vol.9, 1999. ,
The Knowledge Link. Competitive Advantage Though Strategic Alliances, 1991. ,
Business Strategies in More-and Less-Innovative Firms in Canada, Research Policy, vol.25, pp.785-804, 1996. ,
, , pp.875-881
Tracks: Labor Costs and Investments in Human Capital, Journal of Accounting, Auditing & Finance, vol.17, p.351, 2002. ,
The Economic Value of the R&D Intangible Asset, European Accounting Review, vol.12, pp.605-638, 2003. ,
,
Value of Intangibles Arising from R&D Activities, The Open Business Journal, vol.3, pp.30-43, 2010. ,
Intangibles management, measurement and reporting, vol.36, pp.501-503, 2001. ,
The importance of organizational infrastructure (OI), 2002. ,
Remarks on the Measurement, Valuation, and Reporting of Intangible Assets, FRBNY Economic Policy Review, vol.9, pp.17-23, 2003. ,
Sharpening the Intangibles Edge, Harvard Business Review, vol.82, pp.109-116, 2004. ,
Intangible Assets: Concepts and Measurements, Encyclopedia of Social Measurement, vol.2, pp.299-306, 2005. ,
Intangible Assets: Measurement, Drivers, Usefulness, vol.5, pp.1-52, 2003. ,
On the Use of the Economic Concept of Human Capital in Financial Statements, The Accounting Review, vol.46, pp.103-112, 1971. ,
An Accounting Perspective on Intellectual Capital, Perspectives on Intellectual Capital, vol.6, pp.42-55, 2005. ,
The Dominance of Intangible Assets: Consequences for Enterprise Management and Corporate Reporting, Measuring Business Excellence, vol.8, pp.6-17, 2004. ,
The Measurement of Firm-Specific Organization Capital, 2003. ,
,
The Capitalization, Amortization, and ValueRelevance of R&D, Journal of Accounting and Economics, vol.21, pp.107-145, 1996. ,
Intangibles and Intellectual Capital: An Introduction to a Special Issue, European Accounting Review, vol.12, pp.597-603, 2003. ,
,
The Boundaries of Financial Reporting and How to Extend Them, Journal of Accounting Research, vol.37, pp.353-385, 1999. ,
,
Investments on Intangible Assets and Australia's Productivity Growth, 2009. ,
Firm Resources and Sustained Competitive Advantage, Journal, 1991. ,
, Management, vol.17, pp.99-120
Organizational Culture: Can It Be a Source of Sustained Competitive Advantage, The Academy of Management Review, vol.11, pp.656-665, 1986. ,
,
Strategic Factor Markets: Expectations, Luck, and Business Strategy, Management Science, vol.32, pp.1231-1272, 1986. ,
,
Measuring Human Capital, Strategic HR Review, vol.10, pp.30-35, 2011. ,
Electrical Units of Measurement, Popular Lectures and Addresses, vol.1, 1883. ,
Analysis on the Influence of Intellectual Capital on Financial Performance Manufacturing, Jurnal Dinamika Akuntansi, vol.5, pp.172-82, 2013. ,
Harnessing the Power of Intellectual Capital, Training & Development, vol.51, pp.25-30, 1997. ,
Valuing Investments in Intellectual Capital, International Journal of Technology Management, vol.18, pp.414-432, 1999. ,
,
Steps to an Ecology of Mind, 1973. ,
Design of Sustainable Development: Intellectual Value of Large BRIC Companies and Factors of Their Growth, Electronic Journal of Knowledge Management, vol.7, pp.535-58, 2009. ,
Innovation as a Learning Process: Embedding Design Thinking, California Management Review, vol.50, pp.25-56, 2007. ,
,
Brand Capital and Firm Value, Review of Economic Dynamics, vol.17, pp.150-69, 2014. ,
Lifetime of Capital Goods, Netherlands Official Statistics, vol.2, pp.26-28, 1987. ,
A Typology of Knowledge Management System Use by Teams, Proceedings of the 39th Annual Hawaii International Conference on System Sciences, 2006. ,
A Methodology for KEE Systems Target Cascading, Proceedings of the TMCE, 2008. ,
Intellectual Capital and Company Value, ProcediaSocial and Behavioral Sciences, vol.110, pp.887-96, 2014. ,
,
La reconnaissance du capital immatériel : quels enjeux pour l'évaluation des entreprises ?, Management international, vol.18, pp.12-19, 2014. ,
Intellectual Capital and Corporate Performance in Indian Pharmaceutical Industry, Journal of Intellectual Capital, vol.9, pp.684-704, 2008. ,
,
Knowledge and Theory of Organizations: Organizations as Activity Systems and the Refraiming of Management, Journal of Management Studies, vol.30, pp.863-84, 1993. ,
The Methodology of Economics, or, How Economists Explain, 1992. ,
Why Do Management Practices Differ across Firms and Countries?, Journal of Economic Perspectives, vol.24, pp.203-227, 2010. ,
,
7 Reasons Why Knowledge Management Fails, 2015. ,
Knowledge Assets: Securing Competitive Advantage in the Information Economy, 1999. ,
Linking Intellectual Capital and Intellectual Property to Company Performance, Management Decision, vol.43, pp.1161-85, 2005. ,
There's a Price On Your Head: Managing Intellectual Capital Strategically, Business Quaterly, vol.60, pp.40-47, 1996. ,
Intellectual Capital: An Exploratory Study That Develops Measures and Models, Management Design, vol.36, pp.63-76, 1998. ,
Assessing Knowledge Assets: A Review of the Models Used to Measure Intellectual Capital, International Journal of Management Reviews, vol.3, pp.41-60, 2001. ,
National Intellectual Capital Index: A United Nations Initiative for the Arab Region, Journal of Intellectual Capital, vol.5, pp.13-39, 2004. ,
,
Intellectual Capital and Business Performance in Malaysian Industries, Journal of Intellectual Capital, vol.1, pp.85-100, 2000. ,
The Knowledge Toolbox, European Management Journal, vol.17, pp.391-402, 1999. ,
, , pp.19-24
Intellectual Capital ROI: A Causal Map of Human Capital Antecedents and Consequents, Journal of Intellectual Capital, vol.3, pp.223-270, 2002. ,
The Management of Intellectual Property, 2006. ,
R&D expenditures and earnings targets: Evidence from France, Journal of Economics, Finance and Accounting, vol.2, pp.17-33, 2015. ,
Measuring Intellectual Capital: Learning from Financial History, Human Resource Management, vol.36, pp.343-56, 1997. ,
Implementing Performance Measurement Systems: A Literature Review, International Journal of Business Performance Management, vol.5, pp.1-24, 2003. ,
Intellectual Property as Collateral -Patents, Trade Secrets, Trademarks and Copyrights, The Business Lawyer, vol.36, pp.1567-1604, 1981. ,
Intellectual Capital: Current Issues and Policy Implications, Journal of Intellectual Capital, vol.1, pp.206-246, 2000. ,
,
Intellectual Capital: Current Issues and Policy Implications, Journal of Intellectual Capital, vol.1, pp.206-246, 2000. ,
,
Patents and R and D: Is There a Lag?, International Economic Review, vol.27, pp.265-83, 1986. ,
Intellectual Capital, London, 1997. ,
Managing Intellectual Capital, Research Technology Management, vol.48, pp.34-41, 2005. ,
Change by Design: How Design Thinking Transforms Organizations and Inspires Innovation, 2009. ,
Intangible Assets: How the Interaction of Computers and Organizational Structure Affects Stock Market Valuations, 2000. ,
Intangible Assets: Computers and Organizational Capital, 2002. ,
The Intangible Costs and Benefits of Computer Investments: Evidence from the Financial Markets, Proceeding of the International Conference on Information Systems, 1999. ,
, The Information in Discretionary Outlays: Advertising, Research, and Development, vol.64, pp.108-132, 1989.
Direccio´n Estrate´gica Basada En Conocimiento: Teor?´a y Pra´ctica de, 2002. ,
Barcelona: Nuevas Claves para la Direccio´n Estrate´gica ,
Visualizing, Measuring and Managing Knowledge, Research-Technology Management, vol.40, pp.24-31, 1997. ,
,
The Knowledge Management Fieldbook. Rev, London: Financial Times Management, 2000. ,
Constructing Intellectual Capital Statements, Scandinavian Journal of Management, vol.1, pp.87-108, 2001. ,
Traditional or Contemporary? The Prevalence of Performance Measurement System Types, International Journal of Productivity and Performance Management, vol.56, pp.583-602, 2007. ,
,
IFRSs and Accounting for Intangible Assets: The Telecom Italia Case, Journal of Intellectual Capital, vol.8, pp.306-334, 2007. ,
, The Influence of Institutional Investors on Myopic R&D Investment Behavior, vol.73, pp.305-338, 1998.
Le Capital Humain : Approche Comptable versus Approche Managériale, Revue Internationale Sur Le Travail et La Société, vol.4, pp.25-57, 2006. ,
Modelling the Creation of Value from Intellectual Capital: A Portuguese Banking Perspective, International Journal Knowledge and Learning, vol.3, issue.2/3, pp.266-280, 2007. ,
Intellectual Capital: Recognizing Both Assets and Liabilities, Journal of Intellectual Capital, vol.1, pp.129-175, 2000. ,
,
Beyond Positivism: Economic Methodology in the Twentieth Century, 1994. ,
, Rev. ed. London
Accounting for Intangibles: A Literature Review, Journal of Accounting Literature, vol.19, pp.102-132, 2000. ,
Intellectual Capital Report, 2001. ,
The Knowledge Value Chain: How Intellectual Capital Impacts on Business Performance, International Journal of Technology Management, vol.27, issue.6/7, pp.575-590, 2004. ,
The Relationships between Intangible Organizational Elements and Organizational Performance, Strategic Management Journal, vol.25, pp.1257-78, 2004. ,
How Does Knowledge Management Influence Innovation and Competitiveness?, Journal of Knowledge Management, vol.4, pp.87-98, 2000. ,
,
The Future World of Work: Implications for Human Resource Costing and Accounting, Journal of Human Resource Costing & Accounting, vol.3, pp.9-19, 1998. ,
Le Balanced Scorecard : Un Outil d'évaluation de La Performance Des Actifs Intangibles, Echanges, Issue, vol.214, pp.46-49, 2004. ,
Accounting Choice and Future Performance: The Case of R&D Accounting in France, Journal of Accounting and Public Policy, vol.30, pp.145-65, 2011. ,
Are R&D and Intellectual Property Rights Related to the Firms' Financial Performance? The Perspectives on Intellectual Capital, International Journal of Technology, vol.13, pp.245-260, 2013. ,
,
Intellectual Capital and Value Creation-Is Innovation Capital a Missing Link?, International Journal of Business and Management, vol.6, pp.3-13, 2011. ,
Strategy for a Customer, 1999. ,
, Chartered Global Management Accountant (CGMA), 2012.
Knowledge Management Benchmarks, Journal of Knowledge Management, vol.1, pp.83-92, 1997. ,
Intellectual Capital, 2002. ,
Advertising, R&D Expenditures and the Market Value of the Firm, Financial Management, vol.22, pp.128-140, 1993. ,
Intellectual Capital/Theories and Practices, 2002. ,
Developing Knowledge Management Metrics for Measuring Intellectual Capital, Journal of Intellectual Capital, vol.1, pp.54-67, 2000. ,
Intellectual Capital: An Empirical Study of ITRI, Journal of Technological Forecasting and Social Change, vol.5, pp.886-902, 2006. ,
Knowledge Management System Architecture: A Bridge between KM Consultants and Technologists, International Journal of Information Management, vol.24, pp.87-98, 2004. ,
Modelo Intellectus: Medicio´n y Gestio´n Del Capital Intelectual, 2003. ,
From Visible to Hidden Intangible Assets, Issue October, vol.62, pp.682-88, 2012. ,
Intellectual Capital and Firm Performance in, 2011. ,
, Journal of Intellectual Capital, vol.12, pp.505-535
,
Statistical Power Analysis for the Behavioral Sciences, 2013. ,
Intellectual Capital and Corporate Performance in Knowledge-Intensive Smes, The Learning Organization, vol.14, pp.241-62, 2006. ,
Creating Corporate Advantage, Harvard Business Review, vol.76, pp.70-83, 1998. ,
Business Research: A Practical Guide for Undergraduate & Postgraduate Students, 2009. ,
Operation and Performance of International Manufacturing Networks, International Journal of Operations & Production Management, vol.23, pp.1184-1206, 2003. ,
A Historical Comparison of Resource-Based Theory and Five Schools of Thought Within Industrial Organization Economics: Do We Have a New Theory of the Firm?, Journal of Management, vol.17, pp.121-54, 1991. ,
,
A Resource-Based Theory of the Firm: Knowledge versus Opportunism, Organization Science, vol.7, pp.477-501, 1996. ,
R & D, Market Structure and Profits: A ValueBased Approach, The Review of Economics and Statistics, vol.66, p.682, 1984. ,
,
Culture and Organizational Learning, Journal of Management Inquiry, vol.2, pp.373-90, 1993. ,
Measuring Technological Capability and Performance, R and D Management, vol.36, pp.421-459, 2006. ,
,
An Experimental Examination of the Effects of SFAS No. 2 on R&D Investment Decisions, Accounting, Organizations and Society, vol.16, pp.227-269, 1991. ,
, The Impact of IFRS on Accounting Practices: Evidence from Italian Listed Companies, 2009.
Intangible Capital and Economic Growth, National Bureau of Economic Research, 2006. ,
Measuring Capital and Technology: An Expanded Framework, Finance and Economics Discussion Series Divisions of Research & Statistics and Monetary Affairs Federal Reserve Board, vol.51, 2004. ,
Intangible Capital and Growth in Advanced Economies: Measurement Methods and Comparative Results, IZA Discussion Paper, vol.6733, 2012. ,
Measuring Capital in the New Economy, Studies in Income and Wealth, vol.65, 2005. ,
Intangible capital and U.S. economic growth, Review of Income and Wealth, vol.55, pp.661-85, 2009. ,
,
The 'SMART' Way to Define and Sustain Success, National Productivity Review, vol.8, pp.23-33, 1988. ,
,
A New Approach to the Valuation of Intangible Capital, Measuring Capital in the New Economy: Studies in Income and Wealth, vol.65, pp.47-72, 2005. ,
On-the-Job Human Capital Accumulation in a Real Business Cycle Model: Implications for Intertemporal Substitution Elasticity and Labor Hoarding, Review of Economic Dynamics, vol.10, pp.494-518, 2007. ,
,
Damodaran on Valuation: Security Analysis for Investment and Corporate Finance, 2006. ,
Valuing Companies with Intangible Assets, 2009. ,
Research and Development Expenses: Implications for Profitability Measurement and Valuation, 1999. ,
Investment Valuation: Tools and Techniques for Determining the Value of Any Asset, Wiley Finance Series, 2012. ,
Barriers and Facilitators to the Use of Knowledge Management Systems, Behaviour & Information Technology, vol.19, pp.405-418, 2000. ,
Knowledge Management, Innovation and Firm Performance, Journal of Knowledge Management, vol.9, pp.101-116, 2005. ,
,
Intellectual Capital, Corporate Value and Corporate Governance (Evidence from Tehran Stock Exchange (TSE), 2011. ,
, Australian Journal of Basic and Applied Sciences, vol.5, pp.821-847
Working Knowledge: How Organizations Manage What They Know. Nachdr, 2010. ,
The Rise of Knowledge towards Attention Management, Journal of Knowledge Management, vol.5, pp.212-234, 2001. ,
,
The Capabilities of Market-Driven Organizations, Journal of Marketing, vol.58, pp.37-52, 1994. ,
The Relationship between EVA, MVA and Leverage, Meditari Accountancy Research, vol.12, pp.39-59, 2004. ,
,
, Stats: Data and Models, 2016.
Can Ideas Be Capital? Factors of Production in the Postindustrial Economy: A Review and Critique, Academy of Management Review, vol.32, pp.573-94, 2007. ,
Theory of Value: An Axiomatic Analysis of Economic Equilibrium. 19. Dr, 1987. ,
, Monograph / Cowles Foundation for Research in Economics at Yale University 17
Understanding Knowledge Management, Long Range Planning, vol.30, pp.90250-90258, 1997. ,
The Theory of the Firm Revisited, Economics, & Organization, vol.4, pp.141-61, 1988. ,
In-Process R&D: To Capitalize or Expense?, Journal of Engineering and Technology Management, vol.23, pp.18-32, 2006. ,
,
, Final Report for the Department for Business, Innovation and Skills Prepared by London Economics, 2012.
Getting More from Your Training Programs, McKinsey Quaterly, 2010. ,
Barriers to Effective Use of Knowledge Management System in Software Engineering, Communication of ACM, vol.46, pp.99-101, 2003. ,
Asset Stock Accumulation and the Sustainability of Competitive Advantage: Reply, Management Science, vol.35, pp.1514-1514, 1989. ,
,
What Is EVA, and How Can It Help Your Company?, Management Accounting, pp.52-58, 1997. ,
Intellectual Capital and Value Creation in Spanish Firms, Journal of Intellectual Capital, vol.11, pp.348-67, 2010. ,
, Les Determinants de La Strategie de 'Capitalisation, 2004.
, Des Frais de Recherche et Development, Finance Contrôle Strategie, vol.7, pp.87-106
R&D Productivity: An Exploratory International Study, Review of Accounting and Finance, vol.6, pp.86-101, 2007. ,
URL : https://hal.archives-ouvertes.fr/halshs-00170582
,
The Stakeholder Theory of the Corporation: Concepts, Evidence, and Implications, The Academy of Management Review, vol.20, pp.65-91, 1995. ,
The Missing Link between Corporate Performance Measurement Systems and Chief Executive Officer Incentive Plans, Journal of Accounting, Auditing & Finance, vol.25, pp.531-58, 2010. ,
,
The Coming of the New Organization, Harvard Business Review, vol.66, pp.45-53, 1988. ,
Post-Capitalist Society, 1993. ,
Knowledge-Worker Productivity: The Biggest Challenge, California Management Review, vol.41, pp.79-94, 1999. ,
Innovation and Entrepreneurship: Practice and Principles, 2003. ,
Grand Theories as Barriers to Using IC Concepts, Journal of Intellectual Capital, vol.13, pp.4-15, 2012. ,
,
The Measurement and Management of Intellectual Capital: An Introduction, Management Accounting, vol.78, pp.32-36, 2000. ,
Knowledge Management Strategies: Toward a Taxonomy, Journal of Management Information Systems, vol.18, pp.215-248, 2001. ,
,
, Management Research, 2008.
Developing a Model for Managing Intellectual Capital, European Management Journal, vol.14, pp.356-64, 1996. ,
, , pp.22-31
Developing Intellectual Capital at Skandia, Long Range Planning, vol.30, pp.366-73, 1997. ,
Intellectual Capital: Realizing Your Company's, 1997. ,
, True Value by Finding Its Hidden Brainpower
Intellectual Capital of Nations for Future Wealth Creation, Journal of Human Resource Costing & Accounting, vol.4, pp.21-33, 1999. ,
The New Knowledge Economics Business, Strategy Review, vol.13, pp.72-76, 2002. ,
Using EVA to Measure Performance and Assess Strategy, Strategy & Leadership, vol.27, pp.20-24, 1999. ,
Dynamic Capabilities: What Are They?, Strategic Management Journal, vol.21, pp.1105-1126, 2000. ,
,
15 Hot Knowledge Management Trends for 2019, vol.16, p.25, 2019. ,
Implementing Corporate Strategy: From Tableaux de Bord to Balanced Scorecards, European Management Journal, vol.16, p.190, 1998. ,
Counting What Counts: Turning Corporate Accountability to Competitive Advantage, 1999. ,
, Observatory of European SMEs, European Commission Luxembourg, issue.2, 2003.
The Intellectual Capital of Michael Kalecki: A Study in Economic Theory and Policy, 1975. ,
Markets in Intangibles: Patent Licensing, NYU Working Paper, p.2451, 2001. ,
, Improving Business Reporting: Insights into Enhancing Voluntary Disclosure (Steering Committee Report), Financial Accounting Standard Board (FASB), p.80, 2001.
Spiritual capital, academic capital and the politics of scholarship: A response to Bradford Verter, vol.17, pp.166-175, 2005. ,
Investment Basics XXX EVATM: The Real Key to Creating Value, Investment Analysts Journal, vol.4, pp.57-59, 1995. ,
Testing the Relationship between Intellectual Capital and a Company's Performance: Evidence from South Africa, Meditari Accountancy Research, vol.11, pp.25-44, 2003. ,
Intellectual Capital and Traditional Measures of Corporate Performance, Journal of Intellectual Capital, vol.4, pp.348-60, 2003. ,
,
The ROI of Human Capital: Measuring the Economic Value of Employee Performance, 2009. ,
A Model for Human Resource Valuation -a Stochastic Process with Service Rewards, The Accounting Review, vol.19, pp.253-67, 1971. ,
Human Resource Accounting: A Historical Perspective and Future Implications, Management Decision, vol.40, pp.947-54, 2002. ,
Knowledge-Based Approaches to the Theory of the Firm: Some Critical Comments, Organization Science, vol.7, pp.470-76, 1996. ,
,
Strategy, Economic Organization, and the Knowledge Economy, 2005. ,
Towards a Definition of a Business Performance Measurement System, International Journal of Operations & Production Management, vol.27, pp.784-801, 2007. ,
Have Financial Statements Lost Their Relevance?, Journal of Accounting Research, vol.37, pp.319-52, 1999. ,
The Financial Times Guide to Corporate Valuation, 2010. ,
Knowledge Management Foundations, 2002. ,
Is Intellectual Capital-Based Strategy Market-Based or Resource-Based?: On Sustainable Strategy in a Knowledge-Based Economy, Journal of Human Resource Costing & Accounting, vol.15, pp.313-340, 2011. ,
The Consequences of Technology, Journal of Accountancy, vol.127, pp.44-56, 1969. ,
From Physical to Human Capital Accumulation: Inequality and the Process of Development, Review of Economic Studies, vol.71, pp.1001-1027, 2004. ,
?????????? ????????, p.400, 2008. ,
Intangible Assets and Value Creation of a Company: Russian and UK Evidence, Proceedings of 3rd European Conference of Intellectual Capital, pp.165-75, 2011. ,
Impact of Investments in Training and Advertising on the Market Value Relevance of a Company's Intangibles: The Effect of the Economic Crisis in Spain, European Research on Management and Business Economics, vol.24, pp.27-32, 2018. ,
,
The Changing Basis of Performance Measurement, International Journal of Operations & Production Management, vol.16, pp.63-80, 1996. ,
An Integrated Dynamic Performance Measurement System for Improving Manufacturing Competitiveness, International Journal of Production Economics, vol.48, pp.207-232, 1997. ,
, The Differential Impact of Uncertainty on Investment in Small and Large Businesses, vol.82, pp.338-381, 2000.
Intellectual Capital and Capital Markets: Additional Evidence, Journal of Intellectual Capital, vol.8, pp.216-251, 2007. ,
,
Research Methods for Managers, 2010. ,
Economic Value Added (EVA): A New Flexible Tool for Measuring Corporate Performance, Global Journal of Flexible Systems Management, vol.2, pp.7-18, 2001. ,
Innovative Genius: A Framework for Relating Individual and Organizational Intelligences to Innovation, Academy of Management Review, vol.21, pp.1081-1111, 1996. ,
A possible approach for generic model concerning intellectual capital evaluation, Annals of the Oradea University. Fascicle of Management and Technological Engineering, vol.XXII, issue.1, 2013. ,
,
An Innovative Model for Measuring Intellectual Capital, ProcediaSocial and Behavioral Sciences, vol.124, pp.194-99, 2014. ,
,
Intellectual Capital Performance of Commercial Banks in Malaysia, Journal of Intellectual Capital, vol.6, pp.385-96, 2005. ,
Intangible Economy and Its Implications for Statistics and Statisticians, International Statistical Review, vol.65, pp.191-220, 1997. ,
,
For Performance through Learning, Knowledge Management Is the Critical Practice". in The Learning Organization, 2005. ,
, , vol.12, pp.125-164
Accounting for Minds. An Inspirational Guide to Intellectual Capital, 1999. ,
The Economics and Management of Intellectual Property: Towards Intellectual Capitalism, 2000. ,
, Contemporary Strategy Analysis: Concepts, Techniques, Applications. 3, 1991.
Toward a Knowledge-Based Theory of the Firm, Strategic Management Journal, vol.17, pp.109-131, 1996. ,
Toward a Knowledge-Based Theory of the Firm: Knowledge-Based Theory of the Firm, Strategic Management Journal, vol.17, pp.109-131, 1996. ,
,
Dirección estratégica: conceptos, técnicas y aplicaciones, 2014. ,
The Effects of Knowledge Management Systems on Emergent Teams: Towards a Research Model, Journal of Strategic Information Systems, vol.9, pp.175-91, 2000. ,
Accounting & Accountability: Changes and Challenges in Corporate Social and Environmental Reporting, 1996. ,
Market Value, R&D, and Patents, Economics Letters, vol.7, pp.183-87, 1981. ,
Understanding and Measuring Social Capital: A Synthesis of Findings and Recommendations from the Social Capital Initiative, 2001. ,
Motivation to Train from the Workers' Perspective: Example of French Companies, The International Journal of Human Resource Management, vol.12, pp.988-1004, 2001. ,
Tableau de Bord de Gestion, 1990. ,
Reflections and Projections: A Decade of Intellectual Capital Accounting Research, The British Accounting Review, vol.44, pp.68-82, 2012. ,
Enterprise-Wide Change: Superior Results through Systems Thinking. Practicing Organization Development, 2005. ,
Research Design: Successful Designs for Social and Economic Research, Social Research Today, 2000. ,
The Strategic Analysis of Intangible Resources, Strategic Management Journal, vol.13, pp.135-179, 1992. ,
What's Your Strategy for Managing Knowledge?, Harvard Business Review, vol.77, pp.106-122, 1999. ,
The Basics of Performance Measurement, 2009. ,
Profiting from Intellectual Capital: Learning from Leading Companies, Journal of Intellectual Capital, vol.1, pp.33-46, 2000. ,
,
Balancing the Intellectual Capital Books: Intangible Liabilities, European Management Journal, vol.17, pp.85-92, 1999. ,
Effect of Intellectual Capital on Organizational Performance, Procedia -Social and Behavioral Sciences, vol.211, pp.207-221, 2015. ,
The Challenge in Poverty Alleviation: Role of Islamic Microfinance and Social Capital, Humanomics, vol.30, pp.76-90, 2014. ,
,
Metrics: You Are What You Measure!, European Management Journal, vol.16, pp.517-545, 1998. ,
The Use of Knowledge in Society, The American Economic Review, vol.35, pp.519-549, 1945. ,
R&D Accounting and the Tradeoff Between Relevance and Objectivity, Journal of Accounting Research, vol.40, pp.677-710, 2002. ,
Worldwide Capital and Fixed Assets Guide, 2016. ,
Intellectual capital, pp.57-73, 2001. ,
Value Creation Potential of Intellectual Capital in Biotechnology -Empirical Evidence from Finland, vol.35, pp.171-85, 2005. ,
Mobilizing Invisible Assets, 2009. ,
Intangible Capital Aspects of Advertising and R & D Expenditures, The Journal of Industrial Economics, vol.30, p.375, 1982. ,
,
Amortization Policy for Advertising and Research and Development Expenditures, Journal of Accounting Research, vol.23, pp.326-335, 1985. ,
, Price Theory and Applications, p.7, 2005.
Size, Leverage, Concentration, and R&D Investment in Generating Growth Opportunities, The Journal of Business, vol.79, pp.851-76, 2006. ,
European Innovation Scoreboards (EIS) Project for the European Commission, Directorate-General for Internal Market, Industry, Entrepreneurship and SMEs, 2016. ,
Intellectual Capital Reporting, Management Accounting Quarterly, vol.6, pp.2-10, 2005. ,
Agency Costs and Innovation, Journal of Economic Behavior & Organization, vol.12, pp.305-332, 1989. ,
Handbook on Knowledge Management 1 Knowledge Matters, 2004. ,
,
An Investigation of Factors That Influence the Management of Knowledge in Organizations, The Journal of Strategic Information Systems, vol.9, issue.2-3, pp.46-55, 2000. ,
Measurement and Reporting of Intangibles -a, 2003. ,
, European Policy Perspective
Intellectual Capital and New Product Development Performance: The Mediating Role of Organizational Learning Capability, Technological Forecasting and Social Change, vol.76, pp.664-77, 2009. ,
,
A study on the relationship between intellectual capital and business performance in the engineering industry: A path analysis, Journal of civil engineering and management, vol.13, pp.8-17, 2007. ,
Intellectual Capital: How to Build It, Enhance It, Use It, 1993. ,
Measuring Intangible Capital: A Review of Current Practice, Australian Accounting Review, vol.15, pp.4-21, 2005. ,
,
, International Accounting Standard 16, Property, Plant and Equipment, IFRS Foundation, 2010.
, International Accounting Standard 38, Intangible Assets, IFRS Foundation, 1998.
The Knowledge-Creating Company, Harvard Business Review, 2007. ,
Performance Implications of Strategic Performance Measurement in Financial Services Firms, Accounting, Organizations and Society, vol.28, issue.7-8, pp.33-36, 2003. ,
Why Go Global? The Multinational Imperative, Global Production, pp.2-33, 2008. ,
Intangible Capital in the Finnish Business Sector, 2007. ,
Knowledge Management: Learning for Organisational Experience, Managerial Auditing Journal, vol.17, pp.322-350, 2002. ,
,
Human Resource Costing and Accounting versus the Balanced Scorecard: A Literature Survey of Experiences with the Concept, 1998. ,
Mobilizing Change through the Management Control of Intangibles, Accounting, Organizations and Society, vol.26, issue.7-8, pp.24-25, 2001. ,
Business and Management Research Methodologies, 2006. ,
Relevance Lost: The Rise and the Fall of Management Accounting, 1987. ,
Measuring to Understand Intangible Performance Drivers, European Accounting Review, vol.10, pp.407-437, 2010. ,
,
Intellectual Capital and Financial Performance: An Evaluation of the Australian Financial Sector, Journal of Intellectual Capital, vol.14, issue.2, pp.264-85, 2013. ,
Intellectual Capital Measurement Methods, Economics and Organization of Enterprise, vol.1, pp.37-45, 2008. ,
Charting Intellectual Capital Performance of the Gateway to China, Journal of Intellectual Capital, vol.12, pp.249-76, 2011. ,
Intellectual Capital Profiles: Empirical Evidence of Malaysian Companies, International Review of Business Research Paper, vol.9, pp.83-101, 2013. ,
Intellectual Capital and Performance: Testing Interaction Effects, Journal of Intellectual Capital, vol.11, pp.554-74, 2010. ,
,
Contributing Knowledge to Electronic Knowledge Repositories : An Empirical Investigation, MIS Quaterly: Management Information Systems, vol.29, pp.113-156, 2005. ,
Intangible Investment: An Essay at International Comparison. Presented to the Organisation for, 1987. ,
Measuring Manufacturing Performance: A New Challenge for Managerial Accounting Research, Readings in Accounting for Management Control, p.284, 1983. ,
Strategic Learning & the Balanced Scorecard, 1996. ,
, Strategy & Leadership, vol.24, pp.18-24
Having Trouble with Your Strategy? Then Map It, 2000. ,
, Harvard Business Review, pp.167-76, 2000.
The Strategy Map: Guide to Aligning Intangible Assets, Strategy & Leadership, vol.32, pp.10-17, 2004. ,
Transforming the Balanced Scorecard from Performance Measurement to Strategic Management: Part 1, Accounting Horizons, vol.15, pp.87-104, 2001. ,
Accounting Treatment of R&D Expenditures and Earnings Management: An Empirical Study on French Listed Companies, Global Business and Economics Research Journal, vol.2, pp.50-71, 2013. ,
Human Resource Management: An Islamic Perspective, Asia-Pacific Journal of Business Administration, vol.2, pp.17-34, 2010. ,
,
Intellectual Capital and Corporate Performance of TechnologyIntensive Companies: Malaysia Evidence, Asian Journal of Business and Accounting, vol.1, pp.113-143, 2008. ,
Knowledge Management and Organizational Learning, Knowledge Management and Organizational Learning, vol.4, pp.3-13, 2009. ,
,
Measuring and Valuing Intangible Capital in the Wireless Communications Industry, The Quarterly Review of Economics and Finance, vol.40, pp.55-62, 2000. ,
Performance Measures For Increasing Intellectual Capital, Planning Review, vol.27, pp.22-27, 1999. ,
Improving labor productivity: Human resource management policies do matter, Strategic Management Journal, vol.17, pp.335-54, 1996. ,
What Firms Do? Coordination, Identity, and Learning, Organization Science, vol.7, pp.502-520, 1996. ,
Strategic Intellectual Capital Management as a Driver of Organizational Innovation, International Forum on Knowledge Asset Dynamic, vol.10, pp.164-181, 2014. ,
Intellectual Capital and Corporate Performance of MNCs in Serbia, Journal of Intellectual Capital, vol.13, pp.106-125, 2012. ,
,
A Strategic Model for Measuring Intellectual Capital in Serbian Industrial Enterprise, Economic Annals LIV, vol.183, pp.89-117, 2009. ,
Knowledge Management to Improve Project Communication and Implementation, Project Management Journal, vol.35, pp.13-19, 2004. ,
,
, Research Methodology Methods & Techniques. New Delhi: New Age International, 2004.
Constructing a Definition for Intangibles Using Resourced Based View of the Firm, Management Decision, vol.45, p.1510, 2007. ,
Care in Knowledge Creation, California Management Review, vol.40, pp.133-53, 1998. ,
Individualist and Collectivist Perspectives on Knowledge in Organizations: Implications for Information Systems Research, The Journal of Strategic Information Systems, vol.18, pp.119-148, 2009. ,
,
Justification in Knowledge Creation: Dominant Logic in Management Discourses, Knowledge Creation, pp.13-35, 2000. ,
Investigating the Value and Efficiency of Intellectual Capital, Journal of Intellectual Capital, vol.8, pp.272-87, 2007. ,
,
Knowledge Management System Adoption: Exploring the Effects of Empowering Leadership, Task-Technology Fit and Compatibility, Behaviour & Information Technology, vol.30, pp.113-142, 2011. ,
,
A Dynamic Performance Measurement System: Evidence from Small Finnish Technology Companies, Scandinavian Journal of Management, vol.18, pp.65-99, 2002. ,
Labour Cost Voluntary Disclosures and Firm Equity Values: Human Capital Information Value Relevant?, Journal of International Accounting, Auditing and Taxation, vol.14, pp.121-159, 2005. ,
A Content Analysis of Risk Management Disclosures in, 2009. ,
, Canadian Journal of Administrative Sciences / Revue Canadienne Des Sciences de l'Administration, vol.22, pp.125-167
,
Leveraging Invisible Assets: The Human Factor, Long Range Planning, vol.30, pp.406-418, 1997. ,
A Conceptual and Operational of Performance, Business Performance Measurement: Theory and Practive, 2004. ,
Executive Pay Dispersion, Corporate Governance and Firm Performance, Review of Quantitative Finance and Accounting, vol.30, pp.315-338, 2005. ,
Knowledge Management Issues in Practice, International Journal of Accounting Information Systems, vol.3, pp.69-73, 2002. ,
, , pp.40-44
Intellectual Capital Investments: Analysis of the Predicted Outcomes, Perspectives of Business and Entrepreneurship Development: Economics, Management, Finance and System Engineering from the Academic and Practitioners Views: Proceedings of Selected Papers, pp.207-216, 2015. ,
Critical Analysis of the Concept of Intellectual Capital Investment, Conference: 21st Century Academic Forum "Teaching, Learning, and Research in the 21st Century, vol.2, pp.104-116, 2014. ,
Intellectual Capital Investments Influence On Enterpreneurship And Economics Performance, The 8th International Scientific Conference "Business and Management, pp.93-100, 2014. ,
The Classification of the Intellectual Capital Investments of an Enterprise, Procedia -Social and Behavioral Sciences, vol.156, pp.53-57, 2014. ,
Research and Development in Industrial Growth, Journal of Political Economy, vol.79, pp.232-56, 1971. ,
Why Do Employees Resist Knowledge Management Systems? An Empirical Study from the Status Quo Bias and Inertia Perspectives, Computers in Human Behavior, vol.65, pp.189-200, 2016. ,
,
The Value-Relevance of Financial and Non-Financial Information: Evidence from Taiwan Information Electronics Industry, Review of Quantitative Finance and Accounting, vol.24, pp.135-57, 2005. ,
The Effect of Human Resource Management Control Systems on the Relationship between Knowledge Management Strategy and Firm Performance, In International Journal of Manpower edited by Nielsen, P, vol.32, issue.6, pp.494-511, 2011. ,
,
Does Measuring Knowledge Make 'Cents'?, Expert Systems with Applications, vol.17, pp.99-103, 1999. ,
Developing Knowledge Management Metrics for Measuring Intellectual Capital, Journal of Intellectual Capital, vol.1, pp.54-67, 2000. ,
,
The Effects of Employee Motivation, Social Interaction, and Knowledge Management Strategy on KM Implementation Level, Knowledge Management Research & Practice, vol.9, pp.263-75, 2011. ,
Examining the Factors Influencing Knowledge Management System Adoption and Continuance Intention, Knowledge Management Research & Practice, vol.11, pp.389-404, 2013. ,
Falacias y Ámbitos de La Creatividad, 2002. ,
Intellectual investment. The prospects in education in the USA and in the EU, Annals of the University of Petrosani, Economics, vol.10, pp.279-88, 2010. ,
Navigating with New Managerial Tools, Journal of Intellectual Capital, vol.1, pp.147-54, 2000. ,
Intellectual Capital and Performance in the Chinese Life Insurance Industry, Omega, vol.42, pp.65-74, 2014. ,
,
Capability and Efficiency of Intellectual Capital: The Case of Fabless Companies in Taiwan, 2010. ,
, , vol.37, pp.546-55
Intellectual Capital and Its Measurement, 1998. ,
The Learning Economy, Journal of Industry Studies, vol.1, pp.23-42, 1994. ,
URL : https://hal.archives-ouvertes.fr/halshs-00726851
Crossroads-The Organization of Economic Activity: Transaction Costs, Firm Capabilities, and the Nature of Governance, Organization Science, vol.7, pp.577-90, 1996. ,
The Impact of Intellectual Capital on Firms' Market Value and Financial Performance, Journal of Intellectual Capital, vol.12, pp.132-51, 2011. ,
,
R & D in Greek Listed Companies: A Test of Prediction Models, Research in Applied Economics, vol.3, pp.1-9, 2011. ,
,
Economic Value Added as a Management Tool. Helsinki School of Economics and Business Administration, Department Accounting and Finance, 1998. ,
The Knowledge Application Gap in Information Systems Research and Education And Their Quest for the Dependent Variable, Information Resources Management Journal, vol.16, pp.1-7, 2003. ,
Which Are the Most Valuable Companies in the New Economy?, Forbes, vol.165, pp.212-214, 2000. ,
Spiritual Performance from an Organizational Perspective: The Starbucks Way, Corporate Governance: The International Journal of Business in Society, vol.8, pp.248-57, 2008. ,
Measuring and Managing Intellectual Capital and Knowledge Assets in New Economy Organization, Handbook of Performance Measurement, 2001. ,
Business Performance Measurement -Past, Present and Future, Management Decision, vol.41, pp.680-87, 2003. ,
,
Why Do Firms Measure Their Intellectual Capital?, Journal of Intellectual Capital, vol.4, pp.441-64, 2003. ,
,
Intellectual Capital -Defining Key Performance Indicators for Organizational Knowledge Assets, Business Process Management Journal, vol.10, pp.551-69, 2004. ,
,
Intellectual Capital -Defining Key Performance Indicators for Organizational Knowledge Assets, Business Process Management Journal, vol.10, pp.551-69, 2004. ,
Defining Intellectual Capital: A Three-dimensional Approach, Management Decision, vol.43, pp.1114-1142, 2005. ,
,
Intangible Investment and the UK's Productivity, pp.1-44, 2007. ,
Intangible Capital and Firms' Productivity, Industrial and Corporate Change, vol.21, pp.377-402, 2012. ,
,
The Design of Business: Why Design Thinking Is the next Competitive Advantage, 2009. ,
, , 2011.
, Towards 'An Intellectual Capital-Based View of the Firm': Origins and Nature, Journal of Business Ethics, vol.98, pp.649-62
A Procedure to Design a Structural and Measurement Model of Intellectual Capital: An Exploratory Study, Information & Management, vol.43, pp.617-643, 2006. ,
Intellectual Capital Measuring Methods, European Online Journal of Natural and Social Sciences, vol.2, pp.755-62, 2013. ,
Corporate Capital Expenditure Decisions and the Market Value of the Firm, Journal of Financial Economics, vol.14, pp.399-422, 1985. ,
, , pp.90006-90012
Taxes, Regulations, and the Value of, Review of Economic Studies, vol.72, pp.767-96, 2005. ,
,
The Impact of Intangible Capital on Tobin's Q Ratio in the Semiconductor Industry, The American Economic Review, vol.83, p.265, 1993. ,
Intellectual Capital and Corporate Performance in Iranian Pharmaceutical Industry, Journal of Intellectual Capital, vol.13, pp.138-58, 2012. ,
The Impact of Intellectual Capital Efficiency on Market Value: An Empirical Study from Iranian Pharmaceutical Companies, Iranian Journal of Pharmaceutical Research, vol.11, pp.195-207, 2012. ,
Editor's Introduction: Adapting Agile Approaches to Your Project Needs, IEEE Software, vol.22, pp.17-20, 2005. ,
The Company's Intellectual Capital: Interaction and Value Creation Case of Tunisian Companies, vol.3, p.1, 2013. ,
HRM Practices, R&D Expenditure and Innovative Investment: Evidence from the UK's 1990 Workplace Industrial Relations Survey (WIRS), Industrial and Corporate Change, vol.8, pp.211-245, 1999. ,
Éditorial. Connaissances, capital intellectuel et management de l'innovation, Innovations, vol.47, pp.5-13, 2015. ,
,
Análisis Del Capital Intelectual de Las Pequeñas y Medianas Empresas Uruguayas y Su Impacto En Los Resultados, 2011. ,
Building the Ultimate Resource, Management Review, vol.1, pp.42-45, 1999. ,
,
Measuring and reporting intellectual capital from a diverse Canadian Industry perspective: Experiences, Issues and Prospects, OECD Symposium, 1999. ,
An Empirical Investigation of the Relationship between Intellectual Capital and Firms' Market Value and Financial Performance, Journal of Intellectual Capital, vol.6, pp.159-76, 2005. ,
The Distribution of Labor Incomes: A Survey with Special Reference to the Human Capital Approach, Journal of Economic Literature, vol.8, pp.1-26, 1970. ,
The Cost of Capital, Corporation Finance and the Theory of Investment, The American Economic Review, vol.48, pp.261-97, 1958. ,
Ownership Structure and Earnings Management in Malaysian Listed Companies: The Size Effect, Asian Journal of Business and Accounting, vol.1, pp.89-116, 2008. ,
Intellectual Capital Transformation Evaluating Model, Journal of Intellectual Capital, vol.13, 2012. ,
Structure, Speed and Salience: Performance Measurement in the Supply Chain, Business Process Management Journal, vol.10, pp.522-558, 2004. ,
,
A reporting perspective on intellectual capital, p.69, 2005. ,
Driving Growth: Economic Value Added versus Intellectual Capital, Management Accounting Research, vol.9, pp.461-82, 1998. ,
,
Valuing the Future: Intellectual Capital Supplements at Skandia, Accounting, Auditing & Accountability Journal, vol.14, pp.399-422, 2001. ,
Developing and Managing Knowledge through Intellectual Capital Statements, Journal of Intellectual Capital, vol.3, pp.10-29, 2002. ,
Intellectual Capital and the Capital Market: The Circulability of Intellectual Capital, Accounting, Auditing & Accountability Journal, vol.16, pp.18-30, 2003. ,
Dealing with the Knowledge Economy: Intellectual Capital versus Balanced Scorecard, Journal of Intellectual Capital, vol.6, pp.8-27, 2005. ,
The 2nd Wave of Knowledge Management: The Management Control of Knowledge Resources through Intellectual Capital Information, Management Accounting Research, vol.16, pp.371-94, 2005. ,
,
Intellectual Capital Efficiency and Firm's Performance: Study on Malaysian Financial Sectors, International Journal of Economics and Finance, vol.1, pp.1-7, 2009. ,
Intellectual Capital and Innovative Work Behaviour: Opening the Black Box, International Journal of Engineering Business Management, vol.4, pp.39-45, 2012. ,
Social Capital, Intellectual Capital, and the Organizational Advantage, The Academy of Management Review, vol.23, pp.242-251, 1998. ,
Intangibles: What Put the New in the New Economy?, Business Review, 1999. ,
What is the US gross investment in intangibles? (At Least) one trillion dollars a year!" Working Paper -Research Department, p.43, 2001. ,
A New Framework to Understand the Technological Innovation Process, Journal of Intellectual Capital, vol.7, pp.174-86, 2006. ,
,
Performance Measurement System Design: A Literature Review and Research Agenda, International Journal of Operations & Production Management, vol.15, pp.80-116, 1995. ,
Designing Performance Measures: A Structured Approach, International Journal of Operations & Production Management, vol.17, pp.1131-52, 1997. ,
,
The Performance Measurement Revolution: Why Now and What Next?, International Journal of Operations & Production Management, vol.19, pp.205-233, 1999. ,
Performance Measurement System Design: Developing and Testing a Process-based Approach, International Journal of Operations & Production Management, vol.20, pp.1119-1164, 2000. ,
The Performance Prism in Practice, Measuring Business Excellence, vol.5, pp.6-13, 2001. ,
,
The Performance Prism: The Scorecard for Measuring and Managing Business Success, Financial Times, 2002. ,
How Are Earnings Managed? Examples from Auditors, Accounting Horizons, vol.17, pp.17-35, 2003. ,
Why Do Firms Differ, and How Does It Matter?, Strategic Management Journal, vol.12, pp.61-74, 1991. ,
An Evolutionary Theory of Economic Change. Digitally reprinted, 2004. ,
Intellectual Capital: A Human Capital Perspective, Journal of Intellectual Capital, vol.2, pp.127-162, 2001. ,
,
El capital intelectual: valoración y medición : modelos, informes, desarrollo y aplicaciones, 2002. ,
A Knowledge-Based Theory of the Firm-The Problem-Solving Perspective, Organization Science, vol.15, pp.617-649, 2004. ,
,
The Accounting Treatment of Research and Development Expenditure: Views of UK Company Accountants, European Accounting Review, vol.6, pp.265-77, 1997. ,
The Knowledge-Creating Company, Harvard Business Review, vol.69, pp.96-104, 1991. ,
A Dynamic Theory of Organizational Knowledge Creation, Organization Science, vol.5, pp.14-37, 1994. ,
The Knowledge-Creating Company: How Japanese Companies Create the Dynamics of Innovation, 1995. ,
A Firm as a Knowledge-Creating Entity: A New Perspective on the Theory of the Firm, Industrial and Corporate Change, vol.9, pp.1-20, 2000. ,
Knowledge Horizons: The Present and the Promise of Knowledge Management, 2000. ,
The Balanced Scorecard -Measures That Drive Performance, Harvard Business Review, pp.71-79, 1992. ,
Innovations within Knowledge Management, Journal of Business Research, vol.69, pp.1577-81, 2016. ,
,
The Measurement of Scientific and Technical Activities. Proposed Standard Practice for Surveys of Research and Experimental Development 'Frascati Manual, OECD Journal, 1989. ,
Towards an Interim Statistical Framework: Selecting the Core Components of Intangible Investment, International Symposium Measuring Reporting Intellectual Capital: Experiences, Issues, and Prospects, pp.9-11, 1996. ,
Supporting Investment in Knowledge Capital, Growth and Innovation, 2006. ,
The Construction of Transparency through Accounting on Intellectual Capital (IC)?, Journal of Human Resource Costing & Accounting, vol.4, p.7, 1999. ,
Performance Drivers: A Practical Guide to Using the Balanced Scorecard, 2000. ,
Intellectual Capital, Knowledge Management and Human Resource Management Systems: Influence on Organizational Performance, 2001. ,
Relevant Experiences on Measuring and Reporting Intellectual Capital in European Pioneering Firms, World Congress on Intellectual Capital Readings, pp.157-178, 2001. ,
Intellectual Capital Measuring and Reporting in Leading Firms: Evidences from Asia, Europe and the Middle East, 2002. ,
Intellectual Capital Reporting in Spain: A Comparative View, Journal of Intellectual Capital, vol.4, pp.61-81, 2003. ,
,
Knowledge Management Projects: State of the Art in the Spanish Manufacturing Industry, International Journal of Manufacturing Technology and Management, vol.5, pp.297-310, 2003. ,
Performance Management: A Framework for Management Control Systems Research, Management Accounting Research, vol.10, pp.363-82, 1999. ,
,
The Determinants and Value Relevance of the Choice of Accounting for Research and Development Expenditures in the United Kingdom, 2000. ,
IC Performance of Indian Pharmaceutical and Textile Industry, Journal of Intellectual Capital, vol.13, pp.120-157, 2012. ,
,
Resource Fit in Inter-firm Partnership: Intellectual Capital Perspective, Journal of Intellectual Capital, vol.12, pp.20-42, 2011. ,
,
The Theory of the Growth of the Firm. Basil Blackwell, 1959. ,
The Cornerstones of Competitive Advantage: A Resource-Based View, Strategic Management Journal, vol.14, pp.179-91, 1993. ,
,
Managing Intellectual Capital from Theory to Practice, Australian CPA, vol.69, pp.18-21, 1999. ,
Intellectual Capital Literature Review: Measurement, Reporting and Management, Journal of Intellectual Capital, vol.1, pp.155-76, 2000. ,
,
Intellectual Capital Literature Review: Measurement, Reporting and Management, Journal of Intellectual Capital, vol.1, pp.155-76, 2000. ,
,
Intellectual Capital and Financial Returns of Companies, Journal of Intellectual Capital, vol.8, pp.76-95, 2007. ,
,
Overcoming Organizational Resistance to Using Wiki Technology for Knowledge Management, Pacific Asia Conference on Information Systems, PACIS 2006, pp.1-7, 2006. ,
The Interactive Effects of Strategic Planning on Hotel Performance: A Neural Network Analysis, Management Decision, vol.37, pp.279-88, 1999. ,
Intangible Capital: The Key to Growth in Europe, Intereconomics, vol.46, pp.222-250, 2011. ,
Intellectual Capital Management and Disclosure, The Strategic Management of Intellectual Capital and Organizational Knowledge, pp.657-71, 2002. ,
Knowledge, Integration, and the Locus of Learning: An Empirical Analysis of Process Development, Strategic Management Journal, vol.15, pp.85-100, 1994. ,
Preparing for 2020, Training & Development, vol.50, pp.46-49, 1996. ,
Personal Knowledge, 1958. ,
The Tacit Dimension, 1966. ,
, Personal Knowledge: Towards a Post-Critical Philosophy, 2015.
What Is Strategy?, Harvard Business Review, vol.74, pp.61-78, 1996. ,
Accounting for Intangible Assets: Current Requirements, Key Players and Future Directions, European Accounting Review, vol.12, pp.797-811, 2003. ,
,
The Core Competence of the Corporation, Harvard Business Review, vol.68, pp.79-91, 1990. ,
Knowledge Management in Organization, 2002. ,
Knowledge in Organizations, 1997. ,
Measuring the Relationship between Marketing Assets, Intellectual Capital and Firm Performance, Journal of Management & Governance, vol.19, pp.589-616, 2015. ,
Measuring the Performance of Intellectual Potential in Knowledge Economy, 2nd McMaster World Congress on Measuring and Managing Intellectual Capital, pp.1-20, 1998. ,
VAIC TM an Accounting Tool for IC Management, International Journal of Technology Management, vol.20, pp.702-714, 2000. ,
,
Adoption and Diffusion of Knowledge Management Systems: Field Studies of Factors and Variables, vol.18, pp.107-122, 2005. ,
Why Knowledge Management Is Important to the Success of Your Company, 2012. ,
Intelligent Enterprise: A Knowledge and Service Based Paradigm for Industry, 1992. ,
,
,
Towards Taxonomy Architecture of Knowledge Management for Third-party Logistics Service Provider, Benchmarking: An International Journal, vol.18, pp.42-68, 2011. ,
,
The Influence of Institutional Investors on Opportunistic Earnings Management, International Journal of Accounting, Auditing and Performance Evaluation, vol.5, pp.89-106, 2008. ,
Knowledge Management and Intellectual Capital as a Paradigm of Value Creation, Human Systems Management, vol.21, pp.229-269, 2002. ,
The Nature and Role of IC: Rethinking the Process of Value Creation and Sustained Enterprise Growth, Journal of Intellectual Capital, vol.4, pp.227-275, 2003. ,
Proposing and Testing an Intellectual Capital-Based View of the Firm, Journal of Management Studies, vol.43, pp.867-93, 2006. ,
The Work of Nations: Preparing Ourselves for 21st Century Capitalism, 1992. ,
, Vintage Books ed
Investment Analysis Portfolio Management, 2003. ,
,
Doing Research in Business and Management: An Introduction to Process and Method, 1998. ,
Intellectual Capital and Firm Performance of US Multinational Firms: A Study of the Resource-based and Stakeholder Views, Journal of Intellectual Capital, vol.4, pp.1-164, 2003. ,
, On the Principles of Political Economy, and Taxation, 2015.
Individual Performance Measures: Effects of Experience on Preference for Financial or Non-Financial Measures, Advances in Management Accounting, vol.28, pp.191-221, 2017. ,
URL : https://hal.archives-ouvertes.fr/hal-02063389
Real World Research: A Resource for Users of Social Research Methods in Applied Settings. 3, 2011. ,
Corporate Governance, Intellectual Capital and Value Creation, 2002. ,
, , 2011.
, Intangible Resources And Business Performance, Journal of Knowledge Management Practice, vol.8, issue.2, pp.1-12
Measuring Your Company's Intellectual Performance, Long Range Planning, vol.30, pp.413-439, 1997. ,
Intellectual Capital Analysis as a Strategic Tool, Strategy & Leadership, vol.29, pp.21-26, 2001. ,
,
Managing Intellectual Capital in Practice, Butterworth-Heinemann, 2005. ,
Intellectual Capital: Navigating the New Business Landscape, 1997. ,
,
Intellectual Capital: Navigating the New Business Landscape, 1997. ,
Accounting for the Worth of Employees: Is the Discipline Finally Ready to Respond to the Challenge?, Journal of Human Resource Costing & Accounting, vol.2, pp.9-26, 1997. ,
, Towards a Strategic Theory of the Firm. New Jersey: Competitive Strategic Management, 1984.
The Employee-customer-profit Chain at Sears, Harvard Business Review, pp.82-97, 1998. ,
, , 2004.
, Measuring Marketing Productivity: Current Knowledge and Future Directions, Journal
, , vol.68, pp.76-89
Human Resource Accounting: A Stateof-the-Art Review, Journal of Accounting Literature, vol.1, pp.235-64, 1989. ,
,
Project Funded by the European Community under the Targeted Socio-Economic Research (TSER), p.30, 1998. ,
Tacit Knowledge: The Key to the Strategic Alignment of Intellectual Capital, Knowledge and Strategy, vol.24, pp.223-253, 1999. ,
,
Research Methods for Business Students, 2009. ,
Fifth Generation Management: Co-Creating through Virtual Enterprising, Dynamic Teaming, and Knowledge Networking. Rev, 1996. ,
Intellectual Capital and Company's Value Creation Dynamics, International Journal of Learning and Intellectual Capital, vol.4, pp.331-372, 2007. ,
The Future of Knowledge Management: An International Delphi Study, Journal of Knowledge Management, vol.8, pp.19-35, 2004. ,
Old and New Asset Boundaries: A Review Article on Measuring Capital in the New Economy, International Productivity Monitor, vol.1, pp.77-82, 2007. ,
The Theory of Economic Development, 1934. ,
Measurement of Return on Marketing Investment: A Conceptual Framework and the Future of Marketing Metrics, Industrial Marketing Management, vol.36, pp.834-875, 2007. ,
,
Understanding the Knowledge Managementintellectual Capital Relationship: A Two-way Analysis, Journal of Intellectual Capital, vol.12, pp.586-614, 2011. ,
Intellectual Capital in Egyptian Software Firms, The Learning Organization, vol.11, issue.5, pp.332-378, 2004. ,
,
The Fifth Discipline: The Art and Practice of the Learning Organization. Rev. and updated, 2006. ,
Meta-Review of Knowledge Management and Intellectual Capital Literature: Citation Impact and Research Productivity Rankings, Knowledge and Process Management, vol.11, pp.185-98, 2004. ,
,
R&D Capitalization and Reputation-Driven Real Earnings Management (Partially Retracted), The Accounting Review, vol.85, pp.671-93, 2010. ,
,
Intellectual Capital and Business Performance in the Pharmaceutical Sector of Jordan, Management Decision, vol.48, pp.105-136, 2010. ,
The Antecedents and Consequences of Customer-Centric Marketing, Journal of Academy of Marketing Science, vol.28, pp.55-66, 2002. ,
Assessing Knowledge Creation and Intellectual Capital in Banking Industry, Journal of Intellectual Capital, vol.11, pp.74-89, 2010. ,
Intangible Capital in Durlauf, 2008. ,
The Measurement and Recognition of Intangible Assets, Journal of Business and Public Affairs, vol.1, pp.1-5, 2007. ,
Performance Measurement & Control Systems for Implementing Strategy: Text & Case, 2000. ,
A supplement to Skandia'a 1996 Annual, 1996. ,
Valuation of Knowledge and Intellectual Capital, and Their Impact on the Efficiency in the Organization, Strategies of Information and Knowledge Management, vol.1, pp.11-26, 2004. ,
Creating the Knowledge Based Business, 1997. ,
The Wealth of Nations, 2009. ,
The Investment Opportunity Set and Corporate Financing, Dividend, and Compensation Policies, Journal of Financial Economics, vol.32, pp.263-92, 1992. ,
The New Role of Intellectual Property in Commercial Transactions, 1994. ,
Managing Intellectual Capital: The Work with the Navigator in the Skandia Group, Journal of Human Resource Costing & Accounting, vol.4, pp.59-67, 1999. ,
Trust and Its Link with the Knowledge Management Systems, International Journal Economics & Strategic Management of Business Process, vol.4, pp.53-60, 2004. ,
The Accounting Based Valuation of Corporate R&D, The Accounting Review, vol.69, pp.44-68, 1994. ,
A Contribution to the Theory of Economic Growth, The Quaterly Journal of Economics, vol.70, pp.65-94, 2010. ,
Dynamic Theory of the Firm, Strategic Management Journal, vol.17, pp.45-62, 1996. ,
Transforming Performance Measurement: Rethinking the Way We Measure and Drive Organizational Success, 2007. ,
Intellectual Capital Development and Management of Knowledge in Knowledge BasedEconomy, Indian Journal of Industrial Relations, vol.36, pp.355-62, 2001. ,
Evolutionary Paths of Performance Measurement: An Overview of Its Recent Development, International Journal of Productivity and Performance Management, vol.60, pp.662-87, 2011. ,
,
Value Added Intellectual Coefficient (VAIC): A Critical Analysis, Journal of Intellectual Capital, vol.12, pp.531-51, 2011. ,
,
Trying to Grasp the Intangible. Fortune Magazine, 1995. ,
Extending the Intellectual Capital Framework, vol.19, p.25, 1998. ,
Understanding Corporate Value: Managing and Reporting Intellectual Capital, 2004. ,
Center for Excellence in Accounting and Security Analysis, Columbia Business School, vol.10, p.25, 2009. ,
The Quest for Value: A Guide for Senior Managers, 1991. ,
Brainpower: Intellectual Capital Is Becoming Corporate America's Most Valuable Asset and Can Be Its Sharpest Competitive Weapon. The Challenge Is to Find What You Have -and Use It, Fortune Magazine, vol.123, pp.44-51, 1991. ,
Accounting Gets Radical, Fortune Magazine, vol.143, pp.184-194, 2001. ,
Trying to Grasp the Intangible, Fortune Magazine, vol.132, pp.157-161, 1995. ,
Intellectual Capital: The New Wealth of Organizations, 1998. ,
Intellectual Capital: The New Wealth of Organizations, Performance Improvement, vol.37, pp.56-59, 1998. ,
,
The Wealth of Knowledge: Intellectual Capital and the Twenty-First Century Organization, 2001. ,
Harnessing Corporate IQ, CA Magazine, vol.130, pp.26-29, 1997. ,
The Influence of Intellectual Capital on the Types of Innovative Capabilities, Academy of Management Journal, vol.48, pp.450-63, 2005. ,
Profiting from Intellectual Capital: Extracting Value from Innovation, 1998. ,
Value-Driven Intellectual Capital: How to Convert Intangible Corporate Assets into Market Value. Intellectual Capital Series, 2000. ,
Intellectual Capital and Firm Performance: A Dynamic Relationship in Crisis Time, Procedia Economics and Finance, vol.6, pp.137-181, 2013. ,
, , pp.125-126
Knowledge Management Architecture: Building Blocks and Their Relationships, Technology Management for the Global Future -PICMET, vol.4, pp.1210-1219, 2006. ,
The Know-How Company, 1986. ,
The New Organizational Wealth: Managing & Measuring KnowledgeBased Assets, Affärsvärlden Förlag Sveiby, K. E, 1990. ,
The Intangible Assets Monitor, Journal of Human Resource Costing & Accounting, vol.2, pp.73-97, 1997. ,
Methods for Measuring Intangible Assets, vol.16, p.25, 2010. ,
Human Capital Theory: Foundations of a Field of Inquiry, Review of Educational Research, vol.66, pp.341-59, 1996. ,
,
Measuring Intellectual Capital with Financial Figures: Can We Predict Firm Profitability?, European Management Journal, vol.32, pp.244-59, 2014. ,
Relationship between Innovation Capital and Intellectual Capital with Value and Financial Performance, Life Science Journal, vol.10, pp.251-54, 2013. ,
Performance Measurement and Management: A Literature Review and a Research Agenda, Measuring Business Excellence, vol.14, pp.4-18, 2010. ,
Intellectual Capital: Literature Review, International Journal of Learning and Intellectual Capital, vol.9, pp.241-249, 2012. ,
,
Intellectual Capitla, Management Accounting Practices and Corporate Performance: Perception of Managers, Accounting, Auditing and Accountability, vol.20, pp.522-570, 2007. ,
Dynamic Capabilities and Strategic Management, Strategic Management Journal, vol.18, pp.509-542, 1997. ,
Managing Intellectual Capital: Organizational, Strategic, and Policy Dimensions. Clarendon Lectures in Management Studies, 2002. ,
Intellectual Capital Performance of Financial Institutions in Malaysia, Journal of Intellectual Capital, vol.10, pp.588-99, 2009. ,
,
Intellectual Capital Statements and Knowledge Management: 'Measuring', 'Reporting', 'Acting, Australian Accounting Review, vol.9, pp.15-26, 1999. ,
The Performance Paradox in the Public Sector, Public Performance & Management Review, vol.25, pp.267-281, 2002. ,
,
TjaK nesteforetagens vaK rden, rekommendationer om styrtal i tjaK nestefoK retage, 1993. ,
Powershift: Knowledge, Wealth and Violence at the Adge of the 21st, 1991. ,
,
, , 1995.
Intellectual Capital and Corporate Value in an Emerging Economy: Empirical Study of Taiwanese Manufacturers, vol.35, pp.187-201, 2005. ,
Measurement and Application of Intellectual Capital in Turkey, The Learning Organization, vol.11, pp.357-67, 2004. ,
,
Business and Financial Reporting, Challenges from the New Economy, Financial Accounting Standards Board of the Financial Accounting Foundation, 2001. ,
Intellectual Capital = Competence x Commitment, Sloan Management Review, vol.39, pp.15-26, 1998. ,
Open Innovation, Knowledge Flows and Intellectual Capital, ProcediaSocial and Behavioral Sciences, vol.213, pp.1057-62, 2015. ,
,
Measuring Intangible Capital and Its Contribution to Economic Growth in Europe, 2009. ,
A Model of Knowledge Acquisition That Refocuses Knowledge Management, Journal of Knowledge Management, vol.6, pp.18-22, 2002. ,
,
A Yardstick For Knowledge Management, Training & Development, vol.53, pp.71-78, 1999. ,
Technology and the economy -the key relationships, Research Policy, vol.23, pp.473-475, 1992. ,
Social Context and Effectiveness of Professional Training, 1997. ,
Give Intangible Assets Useful Life, Harvard Business Review, pp.127-159, 2009. ,
Improving Your Measurement of Customer Satisfaction: A Guide to Creating, Conducting Analyzing, and Reporting Customer Satisfaction Measurement Programs, 1997. ,
The Capabilities and Performance Advantages of Market-driven Firms, European Journal of Marketing, vol.33, pp.1171-1202, 1999. ,
Intangible Assets: Importance in the Knowledge-Based Economy and the Role in Value Creation of a Company, The Electronic Journal of Knowledge Management, vol.5, pp.539-50, 2007. ,
Competitive Factors and Performance Measurement: Applying the Theory of Constraints to Meet Customer Needs, International Journal of Production Economics, vol.37, issue.2-3, pp.229-269, 1994. ,
La mesure comptable des marques à l'heure de l'intégration européenne : une disparité préoccupante, Comptabilité -Contrôle -Audit, vol.5, pp.47-60, 1999. ,
Investigating Market Value and Intellectual Capital for S&P 500, Journal of Intellectual Capital, vol.9, pp.546-63, 2008. ,
,
Value Relevance on Intellectual Capital Valuation Methods: The Role of Corporate Governance, Quality & Quantity, vol.47, pp.1213-1236, 2013. ,
,
Intellectual Capital and Performance in Causal Models: Evidence from the Information Technology Industry in Taiwan, N. Journal of Intellectual Capital, vol.6, pp.222-258, 2005. ,
,
Determinants of Firms' Knowledge Management System Implementation: An Empirical Study, Computers in Human Behavior, vol.64, pp.829-871, 2016. ,
How Are Knowledge Management Systems Different from Information Systems, and Who Cares, Proceeding of the 5th Americas Conference on Information Systems, 1999. ,
The Growth of Enterprise Intangible Investment in Australia, Information Economics and Policy, vol.12, pp.1-25, 2000. ,
, , pp.24-28
A Resource-Based View of the Firm, Strategic Management Journal, vol.5, pp.171-80, 1984. ,
Testing and Extended R&D Survey: Interviews with Firms on Innovation Investment and Depreciation, OECD International Symposium, Measuring and Reporting Intellectual Capital: Experience, Issues and Prospects, 1999. ,
Knowledge Management Foundations: Thinking about Thinking: How People and Organizations Create, Represent, and Use Knowledge, 1993. ,
Knowledge Management Methods: Practical Approaches to Managing Knowledge, 1995. ,
Integrating Intellectual Capital and Knowledge Management, Long Range Planning, vol.30, pp.399-405, 1997. ,
Knowledge Management: An Emerging Discipline Rooted in a Long History, The Present and the Promise of Knowledge Management, pp.1-24, 2000. ,
Linking survey results to customer satisfaction and business performance, Survey in Organization, pp.330-359, 1996. ,
Knowledge and Comptence as as Strategic Asset, 1987. ,
The Machine That Changed the World: The Story of Lean Production, 2007. ,
, Toyota's Secret Weapon in the Global Car Wars That Is Revolutionizing World Industry. 1. pb. ed. Business
Measuring KMS Success: A Respecification of the DeLone and McLean's Model, Information & Management, vol.43, pp.728-767, 2006. ,
,
Intellectual Capital Performance of Quoted Banks on the Istanbul Stock Exchange Market, Journal of Intellectual Capital, vol.8, pp.256-71, 2007. ,
Using Intellectual Capital and Corporate Governance to Construct the Measurement Model of Corporate Value, 2004. ,
Case Study Research: Design and Methods. Fifth edition, 2014. ,
Intellectual Capital Profiles: An Examination of Investments and Returns: Intellectual Capital Profiles, Journal of Management Studies, vol.41, pp.335-61, 2004. ,
Corporate Reputation in Professional Services Firms: 'Reputation Management Based on Intellectual Capital Management, Corporate Reputation Review, vol.8, pp.59-71, 2005. ,
Knowledge Management and Organizational Performance: An Exploratory Analysis, Journal of Knowledge Management, vol.13, pp.392-409, 2009. ,
Analysing Value Added as an Indicator of Intellectual Capital and Its Consequences on Company Performance, Journal of Intellectual Capital, vol.11, pp.39-60, 2010. ,
The Accounting Treatment of Intangibles -A Critical Review of the Literature, Accounting Forum, vol.35, pp.262-74, 2011. ,
,
Performance Measurements Systems: Stages of Development Leading to Success, Interdisciplinary Journal of Contemporary Research in Business, vol.4, pp.10-23, 2012. ,
Relative Value Relevance of R&D Reporting: An International Comparison, Journal of International Financial Management and Accounting, vol.13, pp.153-74, 2002. ,
Basic Books. 2.1.3.1 Definitions of Investments in Intellectual Capital, the Age of the Smart Machine: The Future of Work and Power, 1988. ,
, Investments in Customer (Relational)
, 1.3.7.1 Intellectual Capital Value Transformation (ICTEM) Model
, 118 2.1.4.1 Intellectual Capital and Total Book Value as Company performance ... 121 2.1.4.2 Investments in Intellectual Capital and Company performance
,
182 3.11.2 Knowledge-Based View (KBV) ,
,
,
,
,
,
,
,
,
,
,