...Nick Bontis; Sehwa Wu; Aihwa Chang; Chiung‐Ni Tseng Purpose To provide a theoretic framework of the development of customer capital and an empirical verification using Taiwanese multilevel firms. Design/methodology/approach The authors used survey research to collect data from members of four...

... philosophy, the company treats customers as the bosses and employees as the precious assets to the company. The company also treats quality as one of its important competitive advantages, hence implementing ISO 9002 in 1999. Findings The main findings of this study are: BSC can lead the creation...

... this perspective. Capital Customers Intellectual property Accounting Information Management Published intellectual capital statements are rare documents. Even if Skandia and Dow Chemicals published intellectual capital statements in the 1990s, there has been more talk about the possible benefits...

...Michael Gibbert; Marius Leibold; Sven Voelpel The paper proposes an approach through which incumbent enterprises can rejuvenate the value of their IC through “real time” co‐option of customer competence. In contrast to extant research evidence, the integration of customer competence is viewed...