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Cristina Chaminade. Photo.

Cristina Chaminade

Professor

Cristina Chaminade. Photo.

Can guidelines for intellectual capital management and reporting be considered without addressing cultural differences?

Author

  • Cristina Chaminade
  • Ulf Johanson

Summary, in English

The aim of the present article is to put culture on the agenda when discussing and working with IC reporting and IC management. Differences between Spain and Sweden in the Meritum work are discussed in relation to the interest and experience of IC among firms; and the way the firms develop IC management and IC reporting. We propose that culture might affect the assumptions of knowledge as well as the creation and the adoption of new knowledge. Thereby culture may determine the emergence of IC management and reporting. However, there are no national cultural differences with respect to the development of IC management and reporting.

Publishing year

2003-12-01

Language

English

Pages

528-542

Publication/Series

Journal of Intellectual Capital

Volume

4

Issue

4

Document type

Journal article

Publisher

Emerald Group Publishing Limited

Topic

  • Economics and Business

Keywords

  • Disclosure
  • Intellectual capital
  • Knowledge
  • Measurement

Status

Published

ISBN/ISSN/Other

  • ISSN: 1469-1930