Main Publications on Intangibles

All publications below are presented in the different sections of this web site but you will find below only those available on-line. The other publications are available on request or can be purchased.  

OECD Publications

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• The OECD web site on intangibles contains the main papers resulting from the 1999 Amsterdam workshop as well as an extensive bibliography. They are subdivided in Policy Papers, Background Papers and Technical Papers.

List of Background Papers (available on OECD site)

OECD work on Measuring Intangible Investment	OECD
Intellectual Capital Accounts: Reporting and Managing Intellectual Capital	by The Danish Trade and Industry Development Council
The Value Relevance and Managerial Implications of Intangibles: A Literature Review	by Leandro Cañibano (Autonomous University of Madrid), Manuel García-Ayuso Covarsí (University of Seville), M. Paloma Sánchez (Automonous University of Madrid) – MERITUM project
Human Resource Costing and Accounting versus the Balanced Scorecard: A Literature Survey of Experience with the Concepts	by Ulf Johanson, Gunilla Eklöv, Mikael Holmgren, Maria Mårtensson (School of Business, Stockholm University)
Reporting on Human Capital: Objectives and Trends	by Mr. Sven-Åge Westphalen, National Expert, CEDEFOP
Your Knowledge: Can You Book It?	by The Danish Confederation of Trade Unions

List of Technical Abstracts (available on OECD site)

Steps Towards Reliable Measurement and Recognition of Skills and Competences of Workers	by Danielle Colardyn
Holistic Measurement of Intellectual Capital	by Manfred Bornemann, Adolf Knapp, Ursula Schneider, Karin Iris Sixl
Looking Ahead: An Enterprise Information and Self-evaluation Kit	by Fran Ferrier, Phillip McKenzie (Monash University-ACER Centre for the Economics of Education and Training (CEET))
Measuring and Managing Intangibles Eleven Swedish Qualitative Exploratory Case Studies	by Ulf Johanson, Maria Mårtensson, Matti Skoog
Mobilising Change: Characteristics of Intangibles proposed by 11 Swedish Firms	by Ulf Johanson
Reporting on Intangible Assets	by J.B. Backhuijs, W.G.M. Holterman, R.S. Oudman, R.P.M. Overgoor, S.M. Zijlstra
Indicators of Human Capital Investment and Outcomes from the American Society for Training and Development,	by ASTD: Laurie J. Bassi and Daniel P. McMurrer (American Society for Training & Development)
Transparency in Intellectual Capital	by Martin Hoogendoorn RA (Project Manager, Ernst & Young Accountants), Auke de Bos RA (Ernst & Young Accountants), Frits Krens (Ernst & Young Accountants), Wim Veerman RC (Ernst & Young Corporate Finance BV), Herbert ter Beek (Ernst & Young Management Consultants)
Norway: Competence Capital	by Helge Lovdal (Norwegian Confederation of Business and Industry - NHO), Hanno Roberts (Norwegian School of Management BI)
Implementing Brand Management in the Japanese Companies	by Hiroshi Okano, Ellie Okada and Nobuo Mori
New Measures for the New Economy	by Charles Leadbeater, Demos, London
Transparency in Intangible Production Assets	by Drs. J.H.J. Achten, Walgemoed
Fund Management, Intellectual Capital, Intangibles and Private Disclosure	by J. B. Holland, University of Glasgow
Accounting for Intellectual Capital	by Anne Eronen, The Research Institute of the Finnish Economy ETLA and Guy Ahonen, The Swedish School of Economics and Business Administration
There is no Accounting for Intellectual Capital in Australia: A review of annual reporting practices and the internal measurement of Intangibles	by James Guthrie, Macquarie Graduate School of Management; Richard Petty, The University of Hong Kong; Fran Ferrier, Centre for the Economics of Education and Training, Monash University, Australia; and Rob Wells, Knowledge Management Solutions International, Sydney, Australia.
A Core Competency Approach to Valuing Intangible Assets	by The KPMG Vitality Research Team: Drs. Daniel Andriessen, Dr. Ir. Jan Blom, Drs. Martine Frijlink RA, Drs. Inge van Gisbergen
Measuring and Reporting Intellectual Capital from a Diverse Canadian Industry Perspective: Experiences, Issues and Prospects	by Marilyn Miller, Ph.D.; Bonnie D. DuPont; Vince Fera; Richard Jeffrey; Bruce Mahon, Ph.D.; Barbara M. Payer; Allan Starr
Measuring Intangibles to Understand and Improve Innovation Management: Preliminary Results	by Prof. Leandro Cañibano, Prof. Manuel García-Ayuso, Prof. Paloma Sánchez, Ms. Marta Olea

• Interim report of the Growth project (June 2000).

European Commission

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• Competitiveness Reports

• Benchmarking studies on financing innovation, skills, ICT and new organisational arrangements;

• Study on "ICT investment in the intangible economy" led by DG III and commissioned to MANTOS Consulting (Clark Eustace and Jorgen Mortensen). Addressed to the business community, this publication describes the fundamental changes which have taken place in the mode of corporate wealth creation and competitivity where activities are organised on a global sale, either directly or through a network of linkages between economic agents specially due to the digital revolution in ICT. Researchers have collected, filtered and analysed results from academic, empirical and industrial studies in order to propose a perspective on the productivity of IT investments. The publication contains three main chapters: The changing ICT Market; Assessing the Economic Impact; The Role of Intangibles. This study has been published by OPOCE and is available on DG Enterprise web site.
  
  
• A study commissioned by DG Enterprise and performed by a study group led by LL&A on "Business Networks and the Knowledge-Driven Economy" analyses how Knowledge Networks can be considered as an intangible asset. Knowledge networks represent a step, where capacities and rights to access a value located outside the company are developed: "Accepting the setting of value at company level on what may appear as no more than just potentiality or virtuality will rely on fulfilling two conditions: firstly, that adequate tools for knowledge storage and further delivery will enable the repatriation of these external resources to the company according to its needs; secondly, that appropriate processes are implemented to ensure optimal internal dissemination of knowledge and the involvement of end-users, thus applying a multiplying effect to value generation." This study is available for downloading on DG Enterprise web site. It has also been published by OPOCE.
  

• On June 13 2000, the European Commission has outlined a strategy for future financial reporting in Europe in a Communication it has just adopted. 
  
  

• 1995 White Paper "Teaching and learning: Towards the Learning Society". 
  
  

• EUROSTAT SINE initiative presentation paper: "Statistical Indicators for the New Economy".

Other Publications

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• Jenkins Committee Report - "Improving Business Reporting, - A Customer Focus. Meeting the Information Needs of Investors and Creditors - Comprehensive Report of the Special Committee on Financial Reporting". Available on AICPA web site.
  
  

• The report "Digital Economy 2000" is available for downloading at: http://www.esa.doc.gov/de2000.pdf
  
  

• A complete list and all the papers presented to and discussed at the Voorburg Group meetings since its inception are available on the Voorburg Group web-site.
  
  

• Working paper N°14 of May 1999 entitled "Intangible investment and human resources" Michael Peneder (WIFO) : available at on WIFO site.
  
  

• "L'utile et le futile: l'économie de l'immatériel" by Charles Goldfinger (Odile Jacob - 1994)
  
  

• KONRAD Group report in English and Swedish: http://www.sveiby.com.au/IntangAss/denosynl.htm 
  
  

• The "innovation Index", compiled by Michael Porter and Scott Stern of the U.S.-based Council on Competitiveness
  
  

• "Invest in Sweden 1999 report - Assets in intellectual capital") : http://www.isa.se 
  
  

• Preparation of Work Life 2000 - Workshops Reports are available at: http://www.niwl.se/wl2000/workshops/workshop7/report_en.asp  (human capital)
  http://www.niwl.se/wl2000/workshops/workshop22/report_en.asp  (intangible assets)
  
  

• Danish Memorandum published in May 1997 by the Danish Trade and Industry Council entitled "Intellectual Capital Accounts - Reporting and managing Intellectual Capital".
  
  
• "Developing Intellectual Capital Accounts – Experiences from 19 companies" from May 1999 - Available on EFS site. Second IC statements from each company in May 2000, soon available in English on EFS site.
  
  
• Denmark: "The Logic of Intellectual Capital Statements" and "Towards a Guideline for Intellectual Capital Statements". Available on EFS site.
  
  
• "New trends in Intellectual Property Rights" in Denmark : http://www.dkpto.dk/english/start.htm.
  
  
• Netherlands: report "Intangible assets. Balancing accounts with knowledge" published in June 1999
  
  
• Netherlands: the report "Inestimable wealth of knowledge" is available on AWT web site (in Dutch): http://www.awt.nl 
  
  
• France: a majority of official reports are available on the Web site of the French Government for the information society
  
  
• UK Competitiveness White Paper published in December 1998 "Building the Knowledge Driven Economy"
  
  
• UK company law Review - Consultation Papers
  
  
• ICAEW's Centre for Business Performance - "Human Capital and Corporate Reputation: Setting the Boardroom Agenda". Available on ICAEW web site.
  
  
• Journal of Intellectual Capital
  
  
• Journal of Knowledge Management
  
  
• Knowledge Management Magazine

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