Intellectual Capital: A Balance Sheet Asset? (A Measurement Perspective)

Authors

John Morgan, Winona State University
Frederic Ihrke, Winona State University
James Hurley, Winona State University

Abstract

Should financial measures of intellectual capital be placed on the balance sheet? If so how will intellectual capital be measured, and how will its inclusion on the balance sheet improve financial division-making? We examine, from a financial measurement perspective, a growing body of intellectual capital research calling for inclusion of intellectual assets on the balance sheet, and conclude the proposals are naïve in terms of accounting measurement realities, and confused in terms of purposes severed. Attempting to include dollar measures of intellectual capital on the balance sheet, from an accounting measurement perspective, is unworkable and will not accomplish what intellectual capital researchers believe it will.

Volume

3

Issue

1

First Page

203

Last Page

210

DOI

10.58809/IMCH1970

Comments

For questions contact ScholarsRepository@fhsu.edu

Rights

© Fort Hays State University

Creative Commons License

This work is licensed under a Creative Commons Attribution-NonCommercial-No Derivative Works 4.0 International License.

Recommended Citation

Morgan, John; Ihrke, Frederic; and Hurley, James (2007) "Intellectual Capital: A Balance Sheet Asset? (A Measurement Perspective)," Journal of Business & Leadership: Research, Practice, and Teaching (2005-2012): Vol. 3: No. 1, Article 25.
DOI: 10.58809/IMCH1970
Available at: https://scholars.fhsu.edu/jbl/vol3/iss1/25