The Electronic Journal of Knowledge Management aims to publish perspectives on topics relevant to the study, implementation and management of knowledge management
Become a Reviewer for EJKM click here
Click here to see other Scholarly Electronic Journals published by API
For a range of research text books on this and complimentary topics visit the Academic Bookshop

Information about the European Conference on Knowledge Management (ECKM) is available here.

For info on the International Conference on Intellectual Capital, Knowledge Management and Organisational Learning (ICICKM), click here
Information about the European Conference on Intellectual Capital (ECIC) is available here
 
Journal Issue
Volume 7 Issue 5 / Dec 2009  pp535‑662

Editor: Kimiz Dalkir

Download PDF (free)

Design of Sustainable Development: Intellectual Value of Large BRIC Companies and Factors of their Growth  pp535‑558

Elvina Bayburina, Tatiana Golovko

Look inside Download PDF (free)

Intellectual Capital in Tech Industries: a Longitudinal Study  pp559‑566

Scott Erickson, Helen Rothberg

Look inside Download PDF (free)

What is the Value of Knowledge Management Practices?  pp567‑574

Fahmi Ibrahim, Vivien Reid

Look inside Download PDF (free)

Intellectual Capital Disclosures: the Search for a new Paradigm in Financial Reporting by the Knowledge Sector of Indian Economy  pp575‑582

Mahesh Joshi, Dharminder Singh Ubha

Look inside Download PDF (free)

Abstract

In a rapidly changing world evidenced by a transition from industrial to knowledge economy, India's progressing knowledge sector has attracted the attention of the entire globe. The future drivers of any economy will no longer be capital, land or equipment; but the people and their knowledge. Indian corporate sector, now, is in search of a new paradigm in accounting, which would enable it to record its new journey from financial capital to intellectual capital. With this background in mind, the study of 15 leading Indian Information Technology companies, considered to be highly knowledge intensive, is undertaken in order to find out the disclosure level of recording and reporting of intellectual capital by these companies. An effort has been made in this paper to identify the meaning and significance of intellectual capital and to evaluate the prevailing practices of recording and reporting of intellectual capital by the Information Technology sector in India by using the content analysis method. The results of the study demonstrate that intellectual capital reporting in the Indian Information Technology companies are almost negligible and it is evident that intellectual capital reporting has not received any preference or priority for the mentors of the Indian corporations. 

 

Keywords: intellectual capital, knowledge capital, indian economy, information technology sector, human capital

 

Share |
Evaluating Knowledge Management Performance  pp583‑592

Clemente Minonneand Geoff Turner

Look inside Download PDF (free)

Knowledge Management Implementation: a Process Design Proposition at Brazil's ONS (National Operator of the Interconnected Power System)  pp593‑604

Rivadávia Correa Drummond de Alvarenga Neto, Renato Rocha Souza, Jairo Gomes Queiroz, Hermes Chipp

Look inside Download PDF (free)

Let's Learn Unlearning: How Top Managers Conceive and Implement Knowledge Active Forgetting  pp605‑614

Mehdi Bagherzadeh Niri, Mohammad Hosein Rezazade Mehrizi

Look inside Download PDF (free)

Perceptions on Complexity of Decisions Involved in Choosing Intellectual Capital Assessment Methods  pp615‑626

Agnieta Pretorius, Petrie Coetzee

Look inside Download PDF (free)

Knowledge Management Discipline: Test for an Undergraduate Program in Turkey  pp627‑636

Mustafa Sagsan

Look inside Download PDF (free)

An Experimental Comparison of 3D Virtual Environments and Text Chat as Collaboration Tools  pp637‑646

Andreas Schmeil, Martin Eppler, Mattia Gubler

Look inside Download PDF (free)

Activities and Outputs of a Clinical Faculty: an Intellectual Capital Concept Map  pp647‑662

Belinda Wilkinson, Clare Beghtol, Dante Morra

Look inside Download PDF (free)