Intellectual Capital Management

The growing discrepancy between market value and book value of a corporation is largely attributed to intellectual capital, the intangibles of the business that underpin future growth. Intellectual capital includes assets such as brands, customer relationships, patents, trade marks and, of course, knowledge.

Traditional accounting methods look backwards into the past and measure physical assets only. New methods must be established to measure intellectual capital.

Articles on intellectual capital management...

The value of knowledge management by Mark Davis
Building a knowledge sharing culture. by Jerry Ash

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