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Intellectual Capital - Coggle Diagram

- - - - Andriessen (2004)
        
        Models for managerial purposes
        
        Models for disclosure aims or statutory purposes
      - Ricceri and Guthrie (2009)
        
        The stock approach
        
        The flow approach
      - Abhayawansa (2014)
        
        (a) the ones focused on value creation
        
        (b) the ones that do not explain the firm value creation process but highlight the importance of IC indicators concerning corporate objectives and strategies
        
        (c) the ones that recommend the disclosure of IC indicators without linking them to corporate objectives and business strategies, such as the invisible balance sheet.
    - - Implementation of panel of indicators
      - Design of panel of indicators
      - Identification of linkages between intangibles and financial capital
      - Identification of strategic intangibles
      - Definition of the organizational strategy
      - IC indicators reporting
  - - - Andriessen (2004)
        
        Value measurement, when the value is expressed in nonmonetary terms
        
        Value assessment, when the valuation is not based on a framework but instead depends on the personal judgment of the evaluator
        
        Financial valuation, when the value is expressed in monetary terms
      - Sveiby (2010)
        
        Direct IC Methods (DIC). Try to identify directly the market value of specific intangibles or the whole IC
        
        Market Capitalization Methods (MCM). Estimate the IC value as the difference between a company’s market capitalization and its stockholders’ equity
        
        Return on Assets Methods (ROA). Value IC considering the expected profits generated by intangibles
    - - Visualizing
      - Understanding
      - Valuing