Intellectual capital : managing the new performance drivers : information, resources and basic steps to self-evaluation

Fran Ferrier, ACER
Phil McKenzie, ACER

Abstract

This document is a guide for enterprises on the measurement, reporting and management of the new performance drivers which are variously known as 'intangibles' and, when captured to produce value, as intellectual capital. The guide provides information, selected resources and a basic method for self-evaluation. It includes information and ideas to help enterprises of all kinds to better familiarise themselves with the new performance drivers, to manage them more effectively and to report on them more clearly.