The book focuses on Intellectual Capital (IC) reporting practices within the non-profit sector. This term is an umbrella term, which includes not only the non-profit (or third) sector in strict terms but also all sectors different from the for-profit sector. Nowadays, in a knowledge-based economy, knowledge is critical to for-profit organizations as it is to non-profit organizations (NPOs). In a new competitive environment, NPOs are requested to manage the existing resources efficiently and effectively and to create, maintain and develop new resources based on knowledge. In the book we argue that IC, the dynamic and firm-specific system of knowledge-related resources, provides the right conceptual framework to define and systematize intangible resources and, moreover, that an IC report can be considered the right strategic tool to measure, manage and report IC information to NPOs’ stakeholders.

Chapter 2. A critical analysis of the main scorecard models for measuring and reporting IC in the non-profit sector

INTELLECTUAL CAPITAL REPORTING PRACTICES IN THE NON-PROFIT SECTOR

SILVESTRI, ANTONELLA;BRONZETTI, Giovanni;MAZZOTTA R;PUNTILLO, Pina;VELTRI, Stefania
2011

Abstract

Chapter 2. A critical analysis of the main scorecard models for measuring and reporting IC in the non-profit sector
978-966-1569-03-3
Intellectual capital reporting; Non-profit sector
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Utilizza questo identificativo per citare o creare un link a questo documento: http://hdl.handle.net/20.500.11770/181378
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