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.

Exploring the benefits of measuring intellectual capital. The Aimag case study

CHIUCCHI, MARIA SERENA
2008

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.
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Utilizza questo identificativo per citare o creare un link a questo documento: https://hdl.handle.net/11566/37365
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