Measuring and Reporting Intellectual Capital, Amsterdam, 9-11 June 1999

International Symposium

An International Symposium on Intellectual Capital, Measuring and Reporting Intellectual Capital: Experience, Issues, and Prospects, was held in Amsterdam at the Royal Academy of Arts and Sciences, on 9-11 June 1999. Intellectual capital includes elements such as R&D; technology; human resources; organisational structures; marketing; customer and supplier networks; software.

Though intellectual capital is of substantial and growing importance in innovation, enterprise competitiveness, and economic performance, the elements of intellectual capital are often poorly identified and measured. Information is collected in widely different ways, and financial accounting and reporting practices generally fail to recognise these elements as assets. The goal of the International Symposium was to assess the feasibility and value of improving information on intellectual capital in enterprises in order to improve internal management and decisions that affect stocks, flows and use of intellectual capital.

The symposium consisted of two parts:

  • The first, a Technical Meeting (9-10 June), gathered research teams and companies they work with to consider the feasibility of developing intellectual capital indicators.
  • The second, a Policy and Strategy Forum (10-11 June), considered policy issues and possible next steps for improving information on intellectual capital.

The Policy and Strategy Forum brought together business executives, investors, accountants, governmental officials and others with an interest in intellectual capital.

The OECD co-organised the symposium with the Ministry of Economic Affairs and Ministry of Education, Culture and Science of the Netherlands, and the Nordic Industrial Fund . Additional support is being provided by the Canadian Institute of Chartered Accountants , the Ernst & Young Center for Business Innovation , the European Commission , and the Institute of Chartered Accountants in England and Wales .

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For further details, please contact Graham Vickery or Gregory Wurzburg

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