Financial valuation and reporting of intellectual capital in libraries


The previous two chapters analyzed issues of identification, categorization, and measurement of intellectual capital resources. A brief introduction to intellectual capital financial valuation has also been provided in Chapter 4 along with scorecard-type measurement methods. Although the financial valuation of intellectual capital in libraries departs slightly from current practices since the majority of libraries are public or non-profit organizations, it is becoming increasingly important for libraries of all types, mainly due to growing economic pressure. Financial valuation and reporting might also be useful for the growing number of private libraries or ...

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