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The Relevance of IC Indicators
Stockholms universitet, Samhällsvetenskapliga fakulteten, Företagsekonomiska institutionen, Redovisning.
2017 (engelsk)Inngår i: The Routledge Companion to Intellectual Capital / [ed] James Guthrie, John Dumay, Federica Ricceri, Christian Nielsen, Routledge, 2017, s. 492-504Kapittel i bok, del av antologi (Fagfellevurdert)
Abstract [en]

In which ways do numbers matter? This question is central to the discussion of the relevance of intellectual capital (IC) indicators. Although our fascination for numbers stretches back over the centuries, it was not until the 13th century that we entered into an age of measurement (Crosby, 1997). Crosby shows that then as now, the first challenge of any measurement activity is to develop a method to capture the world in numbers. Such methods were developed to capture time, space, mathematics, and music, but also to keep track of organizational activity through keeping books. Bookkeeping has over the years had a particular role in society and the practice of bookkeeping has developed into something more than the mere systematic organizing of receipts.

sted, utgiver, år, opplag, sider
Routledge, 2017. s. 492-504
HSV kategori
Identifikatorer
URN: urn:nbn:se:su:diva-152277ISBN: 9781138228214 (tryckt)ISBN: 9781315393100 (tryckt)OAI: oai:DiVA.org:su-152277DiVA, id: diva2:1178548
Tilgjengelig fra: 2018-01-30 Laget: 2018-01-30 Sist oppdatert: 2018-02-01bibliografisk kontrollert

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Totalt: 678 treff
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