The management, measurement and the reporting of intellectual capital

James Guthrie*

*Corresponding author for this work

Research output: Contribution to journalReview articlepeer-review

255 Citations (Scopus)


The rise of the “new economy”, one principally driven by information and knowledge, international competitiveness and changing patterns of interpersonal activities is attributed to the increased prominence of intellectual capital (IC) as a management and research topic. There is indeed much to support the assertion that IC in the new century will be instrumental in the determination of enterprise value and national economic performance. Stemming from this awareness of the value of know-how is a drive to establish new metrics that can be used to record and report the value attributable to knowledge within an organisation. The task has been given impetus by the fact that early work appearing in the accounting financial reports of Swedish companies involves the application of non-financial metrics and focuses on intangible assets. This represents a significant departure from traditional financial and management accounting orthodoxy.

Original languageEnglish
Pages (from-to)27-41
Number of pages15
JournalJournal of Intellectual Capital
Issue number1
Publication statusPublished - 1 Mar 2001


  • Financial reporting
  • Intangible assets
  • Intellectual capital
  • Knowledge management
  • Management accounting


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