Man soll etwas so einfach wie möglich machen - aber nicht
Was andere Staaten und Organisationen unternehmen, um die immateriellen
Ressourcen als Potenziale (als reale Werte) zu erkennen (zu strukturieren
und zu quantifizieren)
(Diese Seite wird laufend aktualisiert.)
value - the case for measuring and reporting intellectual capital.
Competitiveness Division; Department of Industry, Science and Resources;
Canberra, June 2001
The identification, measurement and
reporting of intellectual capital emerged as an important issue at the (Australian)
National Innovation Summit in February 2000. The Government’s major
package on innovation, Backing Australia’s Ability, announced in
early 2001, is based on the recognition that intangible assets are
outstripping traditional assets as drivers of growth. This paper reviews
several internal and external measures of intellectual capital and the
accounting treatment of intangible assets. International experiences and
developments in this area are also considered.
This version of the paper includes technical detail and bibliography; a shorter
less technical version is also available.
a Knowledge-based Economy and Society (An Australian Framework)
Most other work in this field refers to the
so-called Knowledge-based Economy
(sometimes called the New
Economy or Modern
Economy). The framework
presented in this paper explicitly includes the concept of a
knowledge-based society because of the presumed importance of social
factors to economic change and the potential impacts on society of an
increasing emphasis on the importance of knowledge. It is, however,
acknowledged that the treatment of knowledge in society in this framework
is most strongly focussed on aspects which are related to the economy,
either as inputs or outcomes.
The aim of this Discussion Paper is to stimulate
discussion on the proposed framework. Readers are therefore invited to
comment on the theoretical basis and structure of the framework, as well
as the range of indicators proposed.
United States of
is The U.S. Gross Investment in Intangibles?
(at least) One Trillion Dollars A Year!
By Leonard Nakamura (October 2001)
This paper argues that the
rate of intangible investment – investment in the development and
marketing of new products – accelerated in the wake of the electronics
revolution in the 1970s.
The paper presents preliminary direct and indirect empirical evidence that
US private firms currently invest at least $1 trillion annually in
intangibles. This rate of investment roughly equals US gross
investment in nonresidential tangible assets. It also suggests that the
capital stock of intangibles in the US has an equilibrium market value of
at least $5 trillion.
By Baruch Lev (April 2003)
The Traditional Accounting
System is of Little Help in Monitoring and Accounting for Intangibles, and
in Providing useful Information....
Capital Statements - The New Guideline 2003
This new guideline for
intellectual capital statements is a revised version of the 2000 edition. It
is the result of extensive co-operation between researchers, companies,
industry organisations, consultants
and civil servants and has been co-ordinated by the Danish Ministry of Science,
Technology and Innovation.
In the second phase of the project, started in 2001, industry
organisations together with around 100
companies and public organisations have tested the original guideline. A
research team led by Professor Jan
Mouritsen, Copenhagen Business School, has brought together and processed their
Experience shows that the original guideline concept works well. The new
guideline therefore uses the same
basic structure, but is expanded with new elements and has been
significantly improved in two areas
in particular. Firstly, it is based on much greater experience, and instructions
and recommendations can therefore be much more concrete, precise and
better supported. Secondly, it has
been written so that it accommodates a number of special conditions that
apply to some companies and organisations.
Danish Ministry of Science,
Technology and Innovation
Was ist das Schwerste von allem?
Mit den Augen zu sehen, was vor den Augen Dir liegt.
Goethe (Wilhelm Meisters Lehrjahre)
die Augen in den Sinn.
Kosten und Nutzen auf einen
Bestechend logisch und wesentlich transparenter.
Peter Bretscher, Ingenieurbüro für Wirtschaftsentwicklung, CH-9034
Telefon: +41 (0)71 877 14 11
"A new Information Revolution is under way.
It is not a revolution in technology, machinery, techniques, software or
It is a revolution in CONCEPTS."
Peter F. Drucker
Management Challenges for the 21st Century,