Reporting of intellectual capital

Week 3 Online Reflective Blog  December 5, 2017 – 05:30 am
Bookcover of Measurement, Accounting & Reporting of Intellectual Capital in


Chapter 2 of the book by King and Anderson (2002), ‘Enhancing creativity at work’, attempts to: (1) provide a definition of creativity; (2) demonstrate different ways of measuring creativity; (3) outline methods for enhancing creativity and the generation of ideas; and (4) present how there can be advantages and disadvantages in attempting to select employees for their creativity. Their section on defining creativity shows well that creativity is a complex and difficult-to-define concept, but there are ways to understand it.


The discussion of measuring creativity was very good, especially the way in which it divided measures into person-based (e.g., personality measures, biographical inventories, tests of creative ability), product-based, and process-based measures, because this showed that there are many different ways of perceiving creativity. The chapter is highly practical and relevant for a manager wanting to understand more about how to harness the power of creativity in his or her organisation, and extremely helpful in developing an understanding of creativity.

Possibly the most useful and interesting section of the chapter was that discussing ways to enhance creativity and idea generation. In lectures, three broad methods were introduced – recruitment, idea elicitation techniques, and training. The authors deepened the nature of these, particularly the detailed discussion of idea elicitation techniques (e.g., brainstorming, synectics, checklists, attribute listing, and forced relationships), which was very helpful. Finally, the section on selecting for creativity was relevant in showing that though it can be difficult to select employees on the basis of their creativity, there are ways to achieve this, e.g., through personality tests, biographical inventories, specific tests of innovation, creative thinking tests, and assessing creative products.

Source: Innovation and change

Financial Reporting and Global Capital Markets: A History of the International Accounting Standards Committee, 1973-2000
Book (Oxford University Press, USA)

You might also like:

Jack Swagger Capital Punishment HD Stage
Jack Swagger Capital Punishment HD Stage
Clip 5-Michael Hirsh, Author Capital Offense, Chief Correspondent, National Journal 1
Clip 5-Michael Hirsh, Author Capital Offense, Chief Correspondent, National Journal 1

CNN promotes ignorance in the US

Americans (the term used here to mean US citizens) are, by the masses, a dumb and ignorant lot, speaking in general, compared to other populations from around the world. Americans are also arrogant (ask any one who is not American). But this is partly the result of Americans not having any respectable news media. The closest contender for the title, CNN, falls short by miles. Here's an example w...titudes toward life and to urge the use of films for educational purposes.
5. Flaherty, Robert (Joseph) (b. Feb. 16, 1884, Iron Mountain, Mich., U.S.-- d. July 23, 1951, Dummerston, Vt.), U.S. explorer and filmmaker, called the father of the documentary film.
6. 'Islamic concept of Al-Taqiyah to infiltrate and destroy kafir countries' by Dr. Walid Phares. Available at:
7. See:

Significant amendments to the North Carolina Beer Franchise Law  — Lexology
The bill strengthens the definition of “brand” as pertains to beer, by codifying the definition that currently exists in the North Carolina Administrative Code, 4 NCAC 2T.0103, within the statutes of the Beer Franchise Law. The codification of this …

Related posts:

  1. Reporting of intellectual assets
  2. Explain intellectual capital
  3. Selling intellectual capital