Despite the now widely recognized importance of intangible assets and intellectual capital, they still appear to be poorly understood by both academics and practitioners. Indeed, the necessity for adopting a fresh approach to their reporting, measurement and management is today generally clear and accepted. This book gives room to new perspectives which broaden the scope and depth of the investigation, whilst also opening up innovative methods and opportunities for practice.

Intangible assets-which include computer software, research and development (R&D), intellectual property, workforce training, and spending to raise the efficiency and brand identification of firms-comprise a subset of services, which, in turn, accounts for three-quarters of all economic activity. Increasingly, intangibles are a principal driver of the competitiveness of U.S.-based firms, economic growth, and opportunities for U.S. workers. Yet, despite these developments, many intangible assets are not reported by companies, and, in the national economic accounts, they are treated as expenses rather than investments. On June 23, 2008, a workshop was held to examine measurement of intangibles and their role in the U.S. and global economies. The workshop, summarized in the present volume, included discussions of a range of policy-relevant topics, including: what intangibles are and how they work; the variety and scale of emerging markets in intangibles; and what the government's role should be in supporting markets and promoting investment in intangibles.

As a rapidly rising force in the global market, Asian countries hold opportunities for growth and development. However, in order to successfully gain entry into this new part of the market, it will first be necessary to understand the motives and background behind Asian economies. Asian Business and Management Practices: Trends and Global Considerations analyzes the various strategies found in the Asian economic market. Showcasing a broad range of countries in Southeast Asia in addition to China and India, this publication is a broad, widely encompassing resource for academics, PhD students, experts, policymakers, and government officials interested in understanding the background and applications behind business success in Asia.

"This book highlights the efforts and developments in the fields of Asian studies as well as its intentional role in IT and management within the constant growing business market"--Provided by publisher.

This book presents ten essays about environmental communication. Chapter one introduces the concept of environmental communication and the ways in which it was conceived, imagined, and developed as a form of interdisciplinary enquiry. Chapter two explores the concept of green communication and education for the sustainable development movement. Chapter three is concerned with one of the major underlying socio-cultural influences of the human/nature divide: that of anthropomorphic or anthropogenic reasoning. Chapter four takes an ecological view of economics and develops an argument for the place of economic intangibles in the modern political economy. Chapters five and six explore specialist aspects of environmental communication practices: Chapter five is concerned with the contexts of psychologists' client and practitioner relationships, and chapter six with the communication domain of the expert courtroom witness. Chapter seven is concerned with exploring the phenomenon of 'social presence' within virtual environments. Chapters eight, nine and ten explore communication practices that are essential within the workplace and organizational environment: Chapter eight frames issues involving understanding ambiguity toleration in business communication; chapter nine explores leadership, management and self-esteem in the organizational communication context; and chapter ten discusses the environmental communication contexts of decision-making and organizational trust. The author has written this book for both general and specialist audiences, for students and teachers of environmental communication, and anyone with an interest in the prevalent concerns of 'modern nature' - the current orientation and practices of human communication in natural, virtual and professional spheres. It will also interest students and teachers of workplace organizations, including non-governmental organizations and business practitioners.

The visual constitutes an increasingly significant element of contemporary organization, as post-industrial societies move towards economies founded on creative and knowledge-intensive industries. The visual has thereby entered into almost every aspect of corporate strategy, operations, and communication; reconfiguring basic notions of management practice and introducing new challenges in the study of organizations. This volume provides a comprehensive insight into the ways in which organizations and their members visualize their identities and practices and how they are viewed by those who are external to organizations, including researchers. With contributions from leading academics across the world, The Routledge Companion to Visual Organization is a valuable reference source for students and academics interested in disciplines such as film studies, entrepreneurship, marketing, sociology and most importantly, organizational behaviour.

In The Failure and the Future of Accounting, David Hatherly rethinks accounting in the light of a financial crisis which exposed its limitations. He reminds us that in the run up to 2008 the accounts of financial institutions reported increasing profits and healthy balance sheets whilst their business models were undermining their own financial health and the economy. Accounts failed to provide appropriate feedback on business performance. This failure illustrated a general problem. There is a need in all companies for better alignment between the business model and the accounting model. To understand the performance of the business we need to know how much value is created and how value is created, who it is created for, what kind of value is created and how it is measured. Here, Professor Hatherly provides an accounting model that addresses all these questions. Coordinating business as strategy, business as a stakeholder network and business as value, the four slice (4S) accounting model overcomes the complexity and incoherence of existing accounting standards. It allows managers and shareholders to analyse the effectiveness of the business model and for management to be held to account. It prevents the misreporting of speculative gains as distributable income and therefore allows capital to be better allocated towards productive enterprise, making financial crises less likely. With its insights into both accounting and business more generally, this book is essential reading for accountants and accountancy students and for those running businesses of any description.

'This book extends the analysis of intellectual capital and underlines the idea that its study is multidisciplinary. Its publication is timely as it brings together a collection of the key thought leaders in the area who provide new perspectives into this important topic. This book is essential reading by those engaged in understanding the knowledge economy and intellectual capital in organisational settings.' - James Guthrie, The University of Sydney, Australia This book brings together some of the founders of the IC movement in Europe to critically review the virtues and shortcomings of intellectual capital as a managerial concept. More questions on the future of IC study are perhaps raised than answered as the contributors attempt to open new avenues of research. The contributors acknowledge that the concept of managing intellectual capital is paradoxical in many respects. First and foremost, the boundaries of the knowledge intensive organization are fading. Organizations are open, networked and global, and intellectual capital mobile and elusive - so how can something with no boundaries be managed? Furthermore, is it possible that in a knowledge-intensive society, firms that do not focus on their intellectual capital are successful? That is, are there any pre-requisites for intellectual capital to be relevant? The book explores such paradoxes in the knowledge intensive organization, critically discusses the limitations of intellectual capital and revises the agenda for intellectual capital studies in the future. Drawing on empirical evidence including two EU funded projects involving researchers, practitioners and policy makers from international associations such as the OECD and the EU, this book will prove a thought provoking read for those with an interest in various aspects of management such as: knowledge management, management control, management accounting, strategic management and management of innovation.

This book deals with the role of international standards for corporate governance in the context of corporate social responsibility. Based on the fundamentals of moral theory, the book examines governance and CSR in general, addressing questions such as: Is “good governance” not affected by moral concerns? How do the principles and practices of CSR standards adhere to or conflict with insights from business ethics and moral theory? To what extent do the standards and governance models provide normative guidance? Do the standards and governance guidelines provide an adequate means of benchmarking and auditing? Are these standards a help or a hindrance to stakeholder engagement and transparency? The book provides insightful and thought-provoking answers to these and many other important questions concerning CSR standards, and offers a valuable resource for practitioners, academics and students at business schools and other institutions.