Instrumentos para la divulgación de la información referida al capital intelectual de la empresa
ISSN: 0006-6249
Argitalpen urtea: 2003
Zenbakien izenburua: Conocimiento e intangibles en un entorno global
Alea: 58
Zenbakia: 180
Orrialdeak: 523-542
Mota: Artikulua
Beste argitalpen batzuk: Boletín de estudios económicos
Laburpena
As well known, in the Knowledge Society, the firm’s value depends on its knowledge assets in a great part. These one are sometimes unknown as much for the own firm as external agents interested in its activity, requiring tools to complement the traditional methods for spreading managerial information. Hence, the knowledge maps,the intellectual capital report and the balanced scorecard are proposed. Both first emphasize in non financial information, providing it towards into the firm and outside of it respectively; the balanced scorecard, however, it is an integrating perspective for financial and non financial information,and would be directed as much to the company as to its stakeholders.