Browsing by Author "Blom, Pontus"

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    Intellectual Capital Statements - The New Guideline - Framtidens intellektuella rapportering
    (2009-03-16T10:23:41Z) Blom, Pontus; Lindstrii, Emma; Persson, Oskar; Göteborg University/Department of Business Administration; Göteborgs universitet/Företagsekonomiska institutionen
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    The Danish Guidelines on Intellectual Capital Reporting Towards A European Perspective on Human Resource Disclosures?
    (2004) Persson, Oskar; Lindstrii, Emma; Blom, Pontus; Rimmel, Gunnar; Department of Business Administration
    Currently, many academics assert that although several companies proclaim their employees as the company’s most valuable resource only a few companies have utilised models and concepts of measuring human resources in their corporate annual reports. Various studies of the users of such information indicate a substantial difference between the type of information that corporations issue in their annual reports and the type of information that is demanded by the users of such reports. Since the concept of intellectual capital became a hot topic for management and accounting practitioners, the interest in reporting voluntary information about corporations’ human resources has increased. In the early days of the IC movement the interest in reporting intellectual capital was widely driven by individual corporate attempts. Denmark might be an exception to the rule as the Danish Ministry of Science, Technology and Innovation sponsored a joint project by accounting researchers and corporations to develop guidelines to report intellectual capital. The focal point of this paper derives from a case study of five Danish corporations that issue intellectual capital statements that are prepared according to this reporting guideline. The paper discusses how these five corporations actually report intellectual capital and how such reports can be used for comparison over years within as well as across corporations. As there is currently a lack of standardisation on reporting intellectual capital and voluntary disclosure about human resources, the paper provides a discussion of the opportunities and threats for European member states were they to apply the Danish guidelines for intellectual capital reporting.