Instrumentos para la divulgación de la información referida al capital intelectual de la empresa
ISSN: 0006-6249
Année de publication: 2003
Titre de la publication: Conocimiento e intangibles en un entorno global
Volumen: 58
Número: 180
Pages: 523-542
Type: Article
D'autres publications dans: Boletín de estudios económicos
Résumé
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.