Instrumentos para la divulgación de la información referida al capital intelectual de la empresa
ISSN: 0006-6249
Ano de publicación: 2003
Título do exemplar: Conocimiento e intangibles en un entorno global
Volume: 58
Número: 180
Páxinas: 523-542
Tipo: Artigo
Outras publicacións en: Boletín de estudios económicos
Resumo
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.