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EnglishIn recent years many studies on intellectual capital measurement and reporting systems (ICMRSs) have been carried out. In this paper, a longitudinal case study, of a multi-utility Italian company, Aimag S.p.A., is illustrated. The case shows that ICMRS cannot be simply considered an accounting phenomenon but one that promotes managerial and cultural changes within a company particularly with respect to stakeholder engagement in the implementation process.
| Titolo: | Exploring the benefits of measuring intellectual capital. The Aimag case study |
| Autori: | |
| Data di pubblicazione: | 2008 |
| Rivista: | |
| Abstract: | In recent years many studies on intellectual capital measurement and reporting systems (ICMRSs) have been carried out. In this paper, a longitudinal case study, of a multi-utility Italian company, Aimag S.p.A., is illustrated. The case shows that ICMRS cannot be simply considered an accounting phenomenon but one that promotes managerial and cultural changes within a company particularly with respect to stakeholder engagement in the implementation process. |
| Handle: | http://hdl.handle.net/11566/37365 |
| Appare nelle tipologie: | 1.1 Articolo in rivista |
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