Nordic harmonized knowledge indicators
The aim of the project was to create a network of stakeholders of Intellectual Capital accounting and reporting in the Information Technology sector of the Nordic countries. Once established, the network evaluated the possibility and feasibility of launching a Nordic project to produce harmonized indicators for reporting IC in the IT sector of the Nordic countries, with a special focus on small and medium enterprises.
The project participants met on two occasions. First in Copenhagen ot the 23rd of June 2003, to establish a network of the Federations of the Information technology sectors in the five Nordic countries and to discuss the project aims. Following the meeting the Federations introduced the project to their industrial members and invited participants from the industrial sector to join.
Agenda 1st meeting-pdf
The second occasion was a two-day workshop on the 5th and 6th of September 2003 in Iceland with all participants presenting their aspect and interest in the importance of Intellectual Capital accounting and reporting. The organisations discussed the issue in depth and shared experience.
Agenda 2nd meeting-pdf
In short the findings of the group report the need to enhance and ensure the functionality, credibility and comparison of IC accounting and reporting of organisational entities. To enable this it is necessary to ensure that indicators have been measured by the same methodology and present the same aspect. The concept is to ensure comparison of apples with apples and to provide all stakeholders, including auditors, consultants and financial institutions, with a valuable tool for management and evaluation. The need to establish a common language for reading and analysing IC reports is seen as a major objective.
Final report - Appendices-pdf (3Mb)