Page 21 - Intellectual Capitail Management
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• Questionnaires, such as employee or customer satisfaction surveys.
• Interviews.
The accounting system and the document flow underlying the accounting system
(invoices, job sheets, time sheets, bills-of-material, etc.)
• External sources.
2. Who should prepare the information inside the company
It is necessary to distinguish between the individuals in charge of the development and design
of the measurement system as such, and those engaged in the actual development of the
indicators.
Among the first group on design and development, we usually find:
- Top/senior management
- External/internal consultants
- Human resources managers
- Accounting and financial managers (CFOs)
With regard to data gathering, information must be obtained from the different departments of
the company, since the data needed is of a diverse nature.
Once the necessary information has been obtained from different departments, the staff in
charge of the preparation of the Annual Report appears to be the most suitable individuals as
they have a sound expertise in the accumulation, integration and disclosure of information (on
intangibles).
Regardless of who is responsible for the preparation of the Intellectual Capital Report, top
management should be committed to and engaged in the preparation of the Intellectual Capital
Report of the firm?
By : Enas Mekki Managing Intellectual & Human Capital
