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Purpose
This article aims to summarise a successful, pioneering prototyping project in Germany with IC statements, supported by the German Ministry of Labour and Economics (BMWA).
Design/methodology/approach
A systematic process view method has been applied. A special impact scoring method generates a map, enabling management to determine where they should give executive priority for intellectual capital investment.
Findings
Most of the participating companies would like to have a more standardized Wissensbilanz with indicators for added value in order to use the tool as a complimentary report (management report) for the purpose of external reporting as well as comparison.
Originality/value
The project has now inspired some 100 enterprises of different types and is now spreading outside Germany.
© Emerald Group Publishing Limited
2007
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