All Blog Posts (435)

Latest view on Integrated Reporting

Those of you interested in Integrated Reporting might like to view the three short You Tube interviews with the CEO made in the last weeks.

These are

The Challenges…


Added by Paul Hobcraft on March 28, 2014 at 8:36am — No Comments

Brief Simple History of Performance Measures

I like to say that performance measures should be “actionable,” in that they are useful for a decision that needs to be made. To be useful, the measures need to provide information useful to, fit the decision style of, and be easily understandable by a decision-maker. When I develop performance measures, I first work with the decision-makers to understand the decisions they face and what information will be useful for their…


Added by James L. Poage on March 18, 2014 at 6:02pm — 1 Comment

Knowledge management 2.0 – financial accounting for intellectual capital as an information basis for intellectual capital management

„e-mentor” (polish scientific journal) just published interesting article entitled as this post. Here is its english summary:


In the last decade the development of the discipline of knowledge management has slowed compared to the previous successful period. Currently, this development can be accelerated again, because a new branch of post-industrial financial accounting adopted the concept of intellectual capital. The purpose of this article is to present the innovatory…


Added by Leslaw Niemczyk on March 4, 2014 at 9:31am — 8 Comments

IIRC plays an important role in Christine Lagarde’s “hyper-connected world”

 Recent comments released from IIRC in their February 2014 Newsletter

 Managing Director of the International Monetary Fund, Christine Lagarde, has spoken of, "the breakneck pattern of integration and interconnectedness that defines our time”, bringing with it tensions in economic sustainability and global interconnections. <IR> is an important mechanism for driving the new way of thinking and behaviour needed in the ‘hyper-connected’ world that Lagarde has described. It focuses…


Added by Paul Hobcraft on February 27, 2014 at 12:18pm — 7 Comments

All the different capitals ‘fire’ innovation. They make innovation combustible.

 What we need is to recognize is the real “nesting effect” from all of our capitals. Each of our capitals performs a particular function and the overhaul make-up of their understanding becomes our eventual code to perform innovation.

Each organizations uses it mix of capitals to accomplish and generate innovation. It is in this mixture of combinations brought together constantly in different ways , this ‘nested effect’ that innovation occurs. The…


Added by Paul Hobcraft on February 27, 2014 at 5:30am — No Comments

Natural Capital offers a business hub.

I came across this site on Natural Capital- its fresh, getting structured on its position and value proposition and delivering its message

Also another worth browsing is

Both are trying to create the common understanding, provide open examples of what and how to go about…


Added by Paul Hobcraft on February 27, 2014 at 4:00am — No Comments

Facebook, WhatsApp and Intangible Capital

It can be hard to understand corporate acquisitions, especially when they are as dramatic as this one.  Facebook bought WhatsApp for $19 billion. Like most deals of this kind, it’s hard to…


Added by Mary Adams on February 26, 2014 at 2:43pm — 3 Comments

MIT's list of the top 50 smartest companies

MIT Technology Review just published their list of the smartest top 50 companies for 2014.

Here's the list.

The criteria for the list is not the typical…


Added by William Miller on February 19, 2014 at 9:22am — 1 Comment

A useful convergence? Intangible Capital, Sustainability and the IIRC

Over the decade or so that I have been focused on intangible capital, there has been a parallel conversation going on about sustainability. These are two broad fields with many players and approaches but I’ll try to generalize the two (excuse the shorthand versions):

  • Intangible Capital – also known as IC, Intellectual Capital, Innovation Capital, Digital Capital – Focused on the changes in the core operating assets of organizations that have occurred as we move…

Added by Mary Adams on February 18, 2014 at 11:44am — 27 Comments

A thought for the day

I was researching different aspects of Innovation, Intellectual Capital and Business Connections over recent weeks.

One comment struck me, it has been with me, nagging away in my brain for these last few days......can you help?

What do you make of this personally?

"The intellectual capital paradigm appears to be stuck at a crossroads of relevance"

Any thoughts, the context is yours, not in what or where I found it

Added by Paul Hobcraft on February 14, 2014 at 5:30am — No Comments

Great developers have helped us bring our product to market!

A great case study for those of you seeking a development team to move your idea forward!

Case Study

Added by Pamela Simpson on February 4, 2014 at 3:13pm — No Comments

ICounting for the knowledge-era organization

I started this table last year and find myself going back to it more and more. It's a high level summary of the implications of the shift from the industrial to the knowledge era:

When you see it like this, it makes it clear that there is a fundamental shift in our economy and that we all need to…


Added by Mary Adams on January 27, 2014 at 5:28pm — No Comments

The balance sheets for the knowledge-based organizations – a definition from the Polish Wikipedia.

The Polish Wikipedia not only mentions about the new branch of financial accounting. It also indicates the new forms of balance sheets for knowledge-based organizations. Just check entry for „Balance sheet (accounting)” (in polish: bilans (rachunkowość)). There you will find a point „Balance sheet for knowledge-based organizations” (in polish: bilans dla organizacji opartej na wiedzy). Here is my attempt of translation:




Added by Leslaw Niemczyk on January 22, 2014 at 9:00am — No Comments

The Polish Wikipedia sees a new branch of postindustrial accounting

The Polish Wikipedia ( is the Polish-language edition of Wikipedia, it now has around 1,023,000 articles, making it the ninth-largest Wikipedia edition overall, the largest for a language which is official in only one country. It is also probably the first edition of Wikipedia with articles about postindustrial accounting…


Added by Leslaw Niemczyk on January 17, 2014 at 9:00am — 2 Comments

Intangible Capital and M&A

I was at the FMA-NH meeting on Tuesday night talking about, what else?, intangibles.

Here's an expanded version of the deck I used and thought I would share:…


Added by Mary Adams on January 16, 2014 at 4:18pm — 3 Comments

Stepping up to the growing challenge of recognizing all capitals- possible?

Organizations still stutter in their appreciating of where their true value resides. It resides in all their collective capitals.

So who is stepping up to the plate to get this nailed, buttoned down, once and for all clarified?

Recognizing where our true value resides is still a real organizational problem.

The real problem we have on most organizations is they lack the appreciation of what makes up their…


Added by Paul Hobcraft on January 16, 2014 at 8:00am — 5 Comments

ISO International Organisation for Standards is considering a project for creating a Standard for KM

Standards Australia has recently announced that ISO International Organisation for Standards is considering a project for creating a Standard for KM, specifically a NWIP - New Work Item Proposal

Details of the proposal can be found here - - the ISO document acknowledges the…


Added by Peter Bretscher on January 16, 2014 at 6:34am — No Comments

Building into our Organizations a more Dynamic Social Fabric

 We are recognizing increasingly that both individuals and organizations needs to explore multiple ways to learn and find the right pathway for innovation learning as they progress.

This needs a more ‘dynamic social fabric’ to allow it to flow, it needs organizational encouragement. It needs mutual adaptions and mutual adjustment. The understanding of absorptive capacity framework significantly helps structure this. Also any dynamic social fabric…


Added by Paul Hobcraft on January 11, 2014 at 5:00am — No Comments

Starting 'Project NEMO' (New/Next Economic Model)

No way to drive a car in New York with a…


Added by Peter Bretscher on January 9, 2014 at 3:17am — No Comments

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