International Symposium

Measuring and Reporting Intellectual Capital:
Experience, Issues, and Prospects

9-11 June 1999, Amsterdam

Speech by Mr. Henrik Jensen,
OECD

The Danish project on Intellectual Capital

 

Purpose:  To strengthen and support innovation

- Enterprises Management, Organisation and Competencies

- Better inform outsiders e.g. Capital markets

Goal: Recommendation on defining, implementing and measuring IC

 

Process:  Two projects:

Project 1: 1996 - 97

Project 2: 1998 - 2000

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Project 1

 

10 companies examined which lead to a template:

  What there is What is done What happens
Human resources Seniority Education cost per employee Employee motivation
Customers Marketing expenses Administrative staff per customer Customers satisfaction
Technology IT investments PC per employee IT literacy
Business processes Human resources by process Time to market Error rate

The Danish project on Intellectual Capital…continued

 

Project 2

Practice/experiments

                  20 companies - knowledge in a commercial context

Political back up/consensus

                  Political referencegroup - 14 different stakeholders

Creativity/expertviews

                   Advisory group + capital market usergroup

Goal orientation/interdisciplinarity

Project group (Ministry of Industry and Business, Copenhagen Business School, Aarhus University, Arthur Andersen Business Consulting)

 

Results so far (February ’99):

* Possible to make comprehensive IC reports

* Externally Reporting

* Time - time - time

Patience/resistance

Top-executive involvement mandatory

Models differ/indicators converge