Proceedings of the 3rd European Conference on Intellectual Capital

Emmanouil Gkinoglou
The next challenge for all <strong>the</strong> involved parts (enterprises - state - shareholders - investors - workers -
administration - economic advisers - accountants – academicians etc) is <strong>the</strong> recognition and <strong>the</strong>
establishment <strong>of</strong> way <strong>of</strong> management, quantity survey and depiction in <strong>the</strong> continuously more
Intangible - Based Economic Environment.
The entire “intangible community”, seems to be very closed, now than ever, to measure <strong>the</strong>
unexploitable and mysterious, unmeasurable, non-tangible fortune <strong>of</strong> enterprise that <strong>of</strong> Intangible
Assets.
References
Altec SA, Research Programs Division “Pace Exploitation Toolkit”, 2006. Altec is a computer s<strong>of</strong>tware and
hardware supplier, in Greece. For more analysis can visit www.altec.gr
Andriessen, D, Making Sense <strong>of</strong> Intellectual Capital: Designing a method for <strong>the</strong> valuation <strong>of</strong> Intangibles,
Butterworth – Heinemann, 2004
Arbeitskreis (2002), “Immaterielle Werte im Rechnungswesen” der Schmalenbach- Gesellschaft fur
Betriebswirtschaft e.V. (Working Group, Intangible Assets in Accounting <strong>of</strong> <strong>the</strong> Schmalenbach Society)
(2002),“Kategorisierung und Bilanzielle Erfassung immaterieller Werte (Categorization and financial
coverage <strong>of</strong> Immaterial Values) „ Der Betrieb Vol.54, No19, pp 989-95
Edvinsson L. (1997), “Developing Intellectual Capital at Skandia”, Long Range Planning, Vol.30, No 3, pp 366-73
Gu F.and Lev B. (2001), “Intangible Assets - Measurement, Drivers, Usefulness”, Working Paper, Boston
University,/New York University
Kaplan R.S and Norton D.P. “The Strategy-Focused Organization”, Harvard Business School Press, Boston, MA,
(2001)
Kristandl G., working paper
M'Pherson P.K and Pike S. “Accounting, Empirical Measurement and Intellectual capital”, Journal <strong>of</strong> Intellectual
Capital, Vol.2, No3, pp 246-60
Meritum (2002)
N.N (2001), “Getting a grip on Intangible Assets – What <strong>the</strong>y are, why <strong>the</strong>y matter, and who should be managing
<strong>the</strong>m in your organization”, Harvard Management Update, pp 6-7
Seetharaman A, Lock Teng Low K, Saravanan A.S, “Comparative Justification on Intellectual Capital”, Journal <strong>of</strong>
Intellectual Capital, Vol.5, N4, 2006, p522-539
Stewart T.A, “Intellectual Capital - The New Wealth <strong>of</strong> Organizations”, 1 st edition, nicolas Brealey Publishing,
London
Sveiby K.E. “The New Organization Wealth – Managing and Measuring Knowledge-based Assets”, Berret-
Koehler Publishers, As Francisco, (1997),
Zambon St., “Is <strong>the</strong>re a Disciplinary field called Intangibles and Intellectual Capital?”, Introduction From Journal <strong>of</strong>
Intellectual Capital, Vol 7, Iss4.
526