Developing intellectual capital at Skandia
1997; Elsevier BV; Volume: 30; Issue: 3 Linguagem: Inglês
10.1016/s0024-6301(97)90248-x
ISSN1873-1872
Autores Tópico(s)Intellectual Capital and Performance Analysis
ResumoThis article describes Skandia's approach to measuring Intellectual Capital. As neither ‘human capital’ nor ‘structural capital’ are represented in traditional accounting systems, Skandia developed their own method for capturing the true value potential of the organization with the help of two models, the Skandia Value Scheme and the Skandia Navigator.
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