ICAEW
The Institute's technical department and groups responsible for preparing reports or white papers discussing the uses and needs for changes in the reporting model, such as:
• Reporting on Shareholder Value
• New Measures for the New Economy
• Valuing Intangibles
• Market Metrics: What Should We Tell the Shareholders?
• Prototype plc: a reporting model, published by ICAEW and The Centre for Tomorrow's Company
• Guidance for Directors on Preparing Operating and Financial Reviews
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Global Reporting Initiative
• Reporting Guidelines
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FASB
• Improving Business Reporting: Insights into Enhancing Voluntary Disclosures report published on January 29, 2001
• Business and Financial Reporting: Challenges from the New Economy , April 2001
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Baruch Lev
• Value Chain Scoreboard
• The Boundaries Of Financial Reporting And How To Extend Them by Baruch Lev and Paul Zarowin, published by the Organization for Economic Cooperation and Development in June, 1999
• Intangibles: Management, Measurement and Reporting, published by the Brookings Institute in June 2001
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Yale School of Management
• Garten Task Force
• Strengthening Financial Markets: Do Investors Have the Information They Need? , May 2001 |
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Cap Gemini Ernst & Young , US LLC
• The Value Creation Index
• Invisible Wealth by Jonathan Low and Pam Cohen Kalafut, published by Perseus Publishing in May 2002
• Measuring the Future – The Value Creation Index
• Critical Numbers, How Open-Book Companies Measure and Improve Performance
• Promoting Disclosure: A Call for International Cooperation
• Grasping The Intangible: What They're Talking About At The Intangibles Research Center
• Legacy Metrics – Who Will Set the New Standard?
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Ernst & Young
• Intangibles: Measures that Matter , published by Ernst & Young in April, 1998 |
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Nolan Norton Institute – research arm of KPMG
• The Balanced Scorecard - Robert S Kaplan and David P Norton
• The Balanced Scorecard – Kaplan and Norton – published in 1994 by the Harvard Business School Press.
• The Strategy – Focused Organization – Kaplan and Norton – published in 2001 by the Harvard Business School Press.
• The Balanced Scorecard Measures that Drive Performance – Kaplan and Norton published in Harvard Business Review January in February 1992.
• Using the Balanced Scorecard as a Strategic Management System – by Kaplan and Norton – published in Harvard Business Review January in February 1996.
• The Balanced Scorecard Collaborative – www.bscol.com .
There are a host of other publications – too many to mention here.
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KPMG
• The Value Explorer - Daniel Andriessen and René Tissen
• Weightless Wealth – Find your real value in a future of intangible assets by Daniel Andriessen and René Tissen, published by Financial Times/Prentice Hall in January 2001, ISBN 0273 649221
• Intangibles – selecting the right tools for the job – article by Daniel Andriessen, published by ICAEW in Finance & Management, the journal of the Faculty of Finance and Management in January 2003
• Achieving Measurable Performance Improvement in a Changing World: The Search for New Insights , a white paper published by KPMG's Assurance and Advisory Services Center in 2001
• Beyond The Numbers: How Leading Organizations Are Linking Values with Value To Gain Competitive Edge , 2000
• Measuring and Reporting Intellectual Capital: Experience, Issues and Prospects , publishing in June, 1999 |
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PriceWaterhouseCoopers
• ValueReporting
• The ValueReporting Revolution: Moving Beyond the Earnings Game by Robert Eccles, Robert Herz, Mary Keegan, David Phillips, Samuel DiPiazza, published by John Wiley & Sons in March 2001
• ValueReporting Forecast 2001 and 2002 (Best Practices Survey)
• ValueReporting Review 2003 (Best Practices Survey)
• Building Public Trust: The Future of Corporate Reporting by Samuel A. DePiazza; Robert G. Eccles, published by John Wiley & Sons, Inc. in June 2002
Various White Papers available on www.valuereporting.com |
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Arthur Andersen
• Value Dynamics
• C racking the Value Code: How successful businesses are creating wealth in the new economy by Richard E.S. Boulton, Barry D. Libert and Steve M. Samek – published by AA in 2000. |
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Norwegian Society of Financial Analysts
• Recommended Guidelines for the Reporting of Non-Financial Information in Norway , exposure draft published in April 2002
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Netherlands Ministry of Economics
• Balancing accounts with knowledge, with reports by KPMG, E&Y, PwC and Walgemoed, published in October 1999
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Skandia
• Navigator
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Stern Stewart
• Economic Value Added
• The EVA Challenge: Implementing Value Added Change in an Organization by Joel M. Stern and John S. Shiely with Irwin Ross, published by John Wiley and Sons in February 2001
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Danish Agency for Trade and Industry
• A Guideline for Intellectual Capital Statements: A Key to Knowledge Management , Cophagen, November 2000
• Intellectual Capital Accounts: A new tool for companies , Copenhagen , 1998
• Intellectual Capital Accounts; reporting and managing intellectual capital , Copenhagen , 1997 |
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The Brookings Institute
• Unseen Wealth: Report of the Brookings Task Force on Understanding Intangible Sources of Wealth , October 2000 |
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Intellectual Capital Services Ltd.
• State of Disclosure -- a confidential report distributed to VMRC for information only, prepared in April 2002 |
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Italian Association of Financial Analysts
• The Communication of Intangibles and Intellectual Capital: An Empirical Model of Analysis , in collaboration with the University of Ferrara, Official Report 106, December 2001 – January 2002 |
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Other Publications |
Thomas A. Stewart
• The Wealth of Knowledge: Intellectual Capital and the Twenty-first Century Organization, published by Doubleday in December 2001
• Intellectual Capital: The New Wealth of Organizations , published by DIANE Publishing Co. in May 1998 |
McKinsey & Company, Inc., Tom Copeland, John Wiley, Tim Koller, Jack Murrin
• Valuation: Measuring and Managing the Value of Companies (3 rd edition) , published by John Wiley & Sons, Inc. in July 2000 |
Gordon V. Smith, Russell L. Parr
• Valuation of Intellectual Property and Intangible Assets , published by John Wiley & Sons, Inc. in April 2000 |
Kevin G. Rivette, David Kline
• Rembrandts in the Attic: Unlocking the Hidden Value of Patents , published by Harvard Business School in November, 1999 |
Julie L. Davis, Suzanne S. Harrison
• Edison in the Boardroom: How Leading Companies Realize Value from Their Intellectual Assets , published by John Wiley & Sons, Inc. in June 2001 |
Annie Brooking
• Intellectual Capital: Core assets for the third millennium enterprise , published by International Thomson Business Press in July, 1996 |
Patrick H Sullivan
• Value Driven Intellectual Capital: How to Convert Intangible Corporate Assets Into Market Value , published by John Wiley & Sons in February 2000 |
Edward J. Giniat, Barry D. Libert
• Value Rx: How to Make the Most of Your Organization's Assets and Relationships , published by Harper Business in September 2001 |
Andrew Mayo
• The Human Value of the Enterprise: Valuing People as Assets – Monitoring, Measuring and Managing , published by Nicholas Brealey in November 2001 |
Robert F. Reilly, Robert P. Schweihs
• Valuing Intangible Assets, published by McGraw-Hill Trade in September 1998 |
Ahmed Riahi-Belkaoui
• The Role of Corporate Reputation for Multinational Firms: Accounting, Organizational and Market Considerations , published by Quorum Books in December 2000
• Value Added Reporting and Research: State of the Art , published by Greenwood Publishing Group in December 1999
• Human Resource Valuation: A Guide to Strategies and Techniques, published by Greenwood Publishing Group in March 1995
• Performance Results in Value Added Reporting , published by Greenwood Publishing Group in 1996 |
Business Intelligence
• Building and Communicating Shareholder Value: Tools and Techniques for Implementing Value-based Methodologies , published by Optima Publishing, part of the Optima Media Group
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Andrew Black, John E. Bachman, John Davies, Mike Maskall, Phillip Wright
• In Search of Shareholder Value: Managing the Drivers of Performance , published by Financial Times Prentice Hall in December 1997
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The Conference Board
• Gates, Stephen, Value at Work: The Risks and Opportunities of Human Capital Measurement and Reporting , May 2002
• Patterson, D. Jeanne , The Link Between Corporate Governance and Performance: Year 2000 Update , August 2000
• Brancato, Carolyn Kay ,The Link Between Corporate Governance and Performance , May 1998
• Brancato, Carolyn Kay , Communicating Corporate Performance , June 1997
• Brancato, Carolyn Kay , Communicating Corporate Performance: A Delicate Balance , July 1997
• Brancato, Carolyn Kay , New Corporate Performance Measures , July, 1995 |
Magazine Articles
• Auditing: A Journal of Practice & Theory, Vol. 19, Supplement 2000
• Wallage, Phillip ; Assurance on Sustainability Reporting: An Auditor's View ; pp. 53-65
• Delfgaauw, Tom ; Reporting on Sustainable Development: A Preparer;s View ; pp. 67-74
• Barron's Online
• The New Math – Why an accounting guru wants to shake up some basic tenets of his profession , November 20, 2000
• Business Finance
• Transparent Beauty , June 2001, pp. 15-18
• Business Week
• The Best Global Brands , August 6, 2001 , pp. 50-64
• New Yardsticks for Investors , November 5, 2001 , pp, 92-94
• Confused About Earnings? , November 26, 2001 , pp. 77-84
• The Economist
• Touchy-Feely , May 17, 2001
• Fortune
• Accounting Gets Radical , April 16, 2001 , pp.184-194
• International Accounting Bulletin
• Accountancy Professional Should Take Key Role in Move Toward Value Accounting , July 16, 2001 , p.7 |
