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The Relevance of IC Indicators
Stockholm University, Faculty of Social Sciences, Stockholm Business School, Accounting.
2017 (English)In: The Routledge Companion to Intellectual Capital / [ed] James Guthrie, John Dumay, Federica Ricceri, Christian Nielsen, Routledge, 2017, p. 492-504Chapter in book (Refereed)
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.

Place, publisher, year, edition, pages
Routledge, 2017. p. 492-504
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Business Administration
Identifiers
URN: urn:nbn:se:su:diva-152277ISBN: 9781138228214 (print)ISBN: 9781315393100 (print)OAI: oai:DiVA.org:su-152277DiVA, id: diva2:1178548
Available from: 2018-01-30 Created: 2018-01-30 Last updated: 2018-02-01Bibliographically approved

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