A special issue of International Journal of Learning and Intellectual Capital
The very first internal intellectual capital report was prototyped in 1992 and externally published for the first time in 1994. The Swedish stock and Fortune 500 listed the financial and insurance service company Skandia. This company drew up the first intellectual capital report or statement to be published anywhere in the world. It was based on the Skandia development of the intellectual capital navigator and the newly launched taxonomy of IC, under the leadership of Leif Edvinsson, to visualise the hidden value for a more systematised cultivation.
This publication represented an important milestone in the field of intellectual capital. At that time, the attention of the academic and corporate world centred on this pioneering company and the intellectual capital statement that it produced. The great expectation generated by this innovative report resulted in a small group of European companies beginning to prepare and publish this type of statement in 1998. These included the Danish companies Carl Bro, Coloplast, Cowi and Systematic, Spanish companies BBVA, Bankinter and Unión Fenosa and the Swedish company Celemi.
In 2000, the Danish Agency for Trade and Industry (DATI) published, based on work of, among others, Professor Jan Mouritsen (Copenhagen Business School), the document entitled Intellectual Capital Statement - Towards a Guideline, which represented an initial effort with respect to developing directives for quantifying intellectual capital and the preparation of intellectual capital statements using the results of these quantifications. Later, in 2001 and 2003, the DATI published a series of new directives and also the first law in the world for the preparation of intellectual capital statements.
In 2002, under the support from The Nordic Investment Bank, NORDIKA – a term that stands for "Nordic Project for the Measurement of Intellectual Capital” - published the Intellectual Capital: Managing and Statement.
Since 2003 the Bundesministerium fur Wirtschaft und Arbeit in Germany has been prototyping, with significant success, a project called Wissensbilanz (www.akwissensbilanz.org) as a systematised process for generating IC. This is already approaching one hundred applications in Germany and has also made available a free download of software from its website. On the other hand, the Ministry of Economics, Trade and Industry (METI) in Japan is also involved in prototyping intellectual asset (IA) reporting for some years now. They introduced guidelines in 2005. Now, five of the largest Japanese companies are publishing intellectual assets based management report. These guidelines aim to help corporations (managers) that prepare intellectual assets-based management reports and those who assess them.
What is the state of the art of intellectual capital reports? Which are the leading countries? What is the impact of building intellectual capital reports in universities? Is the intellectual capital report working towards harmonisation? In this Special Issue, we will try to shed light into these and other issues.
Topics of interest include but are not limited to:
- Human capital indicators
- Relational capital indicators
- Structural capital indicators
- Intellectual capital models
- Intellectual capital guidelines for reporting
- Intellectual capital reports and universities
- Intellectual capital reports of countries and regions
- Auditing the intellectual capital reports
- Old versus modern intellectual capital reports
- Financial versus intellectual capital reports
Contact with Editors: ASAP
Submission of manuscripts: 15 June 2008
Notification to authors: 1 July 2008
Final versions due: 15 July 2008