Other European activities concerning IA
The Nordika project
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Nordika stands for "Nordic project for measurement of Intellectual Capital". This project has been initiated by the Nordic Industrial Fund (Nordisk Industrifond, part of the Nordic Council of Ministers, managed by Reinhold Enqvist) and concerns Denmark, Finland, Iceland, Norway and Sweden. It has started in September 1999.
Nordika should further the business community’s ability to manage and report IC. SMEs are a specific and strong target. The project builds on activities in each country, the Nordic countries leading the way in this area, with initiatives within trade and industry, policy development and academic research.
Nordika’s primary aim is Nordic and international co-operation on IC management and reporting. Specifically, the aim is to:
- Establish close cooperation between the Nordic countries’ national initiatives;
- Explain how companies can go about developing and reporting IC by publishing a joint-Nordic voluntary guideline on IC reporting;
- Participate in the international co-operation on IC in OECD, EU and other international fora and networks.
The project does not conduct research itself, but has full access to national research projects through the Task Force (representatives from the Nordic countries' Ministries of Industry) and the Round Table (companies and business organisations).
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Task Force: Danish
Agency for Trade and Industry, DK |
Round Table: Danish Industry
Association |
The project is expected to result in the publication of a joint-Nordic voluntary guideline on Intellectual Capital measuring and reporting autumn 2001.
According to Henrik Jensen, project manager of Nordika, the project will be a major opportunity to influence international decision-making on the subject from a Nordic perspective. "In Norden, we tend to focus intensely on qualifications, while favouring a flat administrative structure that encourages delegation. Together, we should be able to set the international agenda for intangibles accounting" (source: SMB-Forum Special Nr.1/99).
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Contact Nordika
Project Manager: Henrik Jensen |
2.2 The European Accounting Association (EAA)
Established in 1997, the EAA links together the community of accounting scholars and researchers in Europe in order to foster, improve and disseminate European accounting research.
Providing a platform and a forum for European researchers and encouraging the emergence of networks, the EAA has a important impact on the accounting research community. Among topics covered, intangible assets hold an important place.
It organises an annual congress with approximately 1,000 people attending the presentation of around 300 papers on current issues and trends. The topic of intangible assets is regularly addressed. In 1999, the congress was held in Bordeaux (France). In 2000, it was held in Munich on March 29-31:
Examples of papers presented on intangible assets:
- Is Accounting Information Loosing Relevance? Some Answers from Spain
- Management, Control and Valuation of Intangible Assets: the Case of Brands
- Intellectual Capital: Current Issues and Policy Implications
- Intangible Assets: The Auditability Viewpoint
In 2001, it will take place in Athens (Greece) and in 2002 in Copenhagen (Denmark).
The EAA has also a quarterly journal, the European Accounting Review (EAR), a leading academic journal which reflects the wide range of research interests and styles in the different countries of Europe. The European Accounting Review has launched a Call for papers for a Special Section on the Intangibles and Intellectual Capital (deadline: 30 September 2001, www.eaa-online.org/pub/call.cfm#intangibles).
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Contact EAA
Secretariat - EIASM |