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Wissensbilanz - Ein innovatives Konzept des Wissensmanagements zur Evaluation und Visualisierung immaterieller Vermögenswerte by Litzlbauer, Roman

Wissensbilanz - Ein innovatives Konzept des Wissensmanagements zur Evaluation und Visualisierung immaterieller Vermögenswerte

by Roman Litzlbauer
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Book cover type: Paperback
  • ISBN13: 9783838680859
  • Binding: Paperback
  • Subject: N/A
  • Publisher: Diplom.de
  • Publisher Imprint: Diplom.de
  • Publication Date:
  • Pages: 152
  • Original Price: GBP 86.9
  • Language: German
  • Edition: N/A
  • Item Weight: 209 grams
  • BISAC Subject(s): General

Inhaltsangabe: Zusammenfassung: Das Informationszeitalter und die damit einhergehende tief greifende Transformation der Wirtschaftsstrukturen konfrontiert das traditionelle Rechnungswesen mit neuartigen Anforderungen hinsichtlich des Ansatzes, der Evaluation und Visualisierung immaterieller Vermögenswerte, welche bis dato weitestgehend vernachlässigt wurden. Auf diesem Umstand beruhend, konstituierten erste Skeptiker einen neuen Forschungsgegenstand, das Intellectual Capital. In weiterer Folge wurde von den Avantgardisten des Intellectual Capital Movement ein innovatives Reportinginstrument erschaffen, welches gegenwärtig unter dem Terminus „Wissensbilanz" bzw. „Intellectual Capital Statement" Furore macht. Inhaltlich hat die Wissensbilanz zum Ziel, die immanenten Darstellungsmängel des Jahresabschlusses zu beheben und die externe Berichterstattung über den verzerrten Buchwert des jeweiligen Unternehmens hinaus, dem „wahren Wert" sukzessive anzunähern. Nach einer detaillierten Untersuchung des Ursprungs und der ersten Ansätze widmet sich die Arbeit der kritischen Beleuchtung des weithin hochgelobten Instrumentes und versucht den minderen Reifegrad, Defizite und Schwächen herauszuarbeiten. Erklärtes Ziel ist es dennoch, ein ausgewogenes Bild der Wissensbilanz zu generieren. Um die theoretisch erarbeiteten Erkenntnisse des Instrumentes „Wissensbilanz" in praxi zu überprüfen, vor allem ihre originär intendierte Zielsetzung (siehe letzter Absatz) auf die praktische Umsetzung hin zu untersuchen, hat der zweite Teil der Arbeit eine kritische Analyse zehn elektronisch publizierter Wissensbilanzen zum Inhalt. Hierfür wurde jede Wissensbilanz in einem 2003 entwickelten Analyseschema standardisiert, um eine homogene Vergleichsbasis zu generieren. Insgesamt wird den theoretisch fundierten, idealistischen Postulaten des ersten Teils der Diplomarbeit eine praktische Sichtweise gegenübergestellt, welche schlussendlich zu einer realistischen, synthetischen Auffassung gelangen l

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