A Management Commentary (MC) framework for IC statement and reports in non- or pre-regulatory environments: SMEs Prospect

سال انتشار: 1388
محل انتشار: نخستین کنفرانس بین المللی مدیریت سرمایه فکری
کد COI اختصاصی: IICM01_013
زبان مقاله: انگلیسی
تعداد مشاهده: 1980

نویسندگان

چکیده

One of the main necessities in knowledge-based economy is requirement of knowledge intensive resource management. This type of management requirements has been prioritized by two prospects. In one side, rising the importance of knowledge and information as a key resource in enterprises and also, as a key competitive advantage, has changed the resource paradigm. In other side, the new regulatory requirements in stock markets have been made the new management, measurement, accounting obligations for firms. So, the importance of identifying and taking into account the invisible and intangible parts of firms has been raised. In this way, the rate of the intellectual capital management in each organization as a multifactor will show the ability of acquiring, detecting, localizing, transforming, measurement, accounting, utilizing and reporting. This factor directly will affect the market value of firms. But in some medium and small size enterprise this importance has been multiplied. Because theirs structures have not compatibility with large enterprises structure and across to this, big portion of invented manners and models in the field of measurement, accounting and reporting of IC will not consistence. This paper will discuss the characteristics of these enterprises according to ICM requirements and possibility of a management commentary for these enterprises. Then a measurements framework will be proposed by suggesting specific indexes, indicators and metrics. The financial relations will be formulated in both investment and cost approach for this type of enterprise. At the end, based on past experiences, standards and guidelines, a Management Commentary (MC) framework will be introduced as a substitute for IC statement in these types of enterprises.

کلیدواژه ها

Intellectual capital management (ICM), Intangible assets, IC reporting, Management Commentary(IC), IC statement

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