Measuring and intervening: how do we theorise intellectual capital management?

Abstract

Measurement of intellectual capital is important, but not only for descriptive purposes. It is important because it enables intervention. If intervention and measurement are coupled, then measurement is an input rather than an output, and then measurement is not to be evaluated on its reflection of reality but rather on its ability to help actors transform their reality. This is particularly true for intellectual capital, which is widely accepted as part of an agenda for transformation and growth – it is a strategic/political agenda. To arrive at this conclusion, the paper discusses relationships between measurement and intervention comparing conventional financial statements with intellectual capital statements.

Citation

Mouritsen, J. (2004), "Measuring and intervening: how do we theorise intellectual capital management?", Journal of Intellectual Capital, Vol. 5 No. 2, pp. 257-267. https://doi.org/10.1108/14691930410533687