Intellectual Capital Reporting Practices in the Non-Profit Sector

Publishing house Virtus Interpress introduces a book that describes main practices of the intellectual capital reporting in the non-profit sector titled "Intellectual Capital Reporting Practices in the Non-Profit Sector".

ISBN 978-966-1569-03-3

Authors: Giovanni Bronzetti, Romilda Mazzotta, Pina Puntillo, Antonella Silvestri, Stefania Veltri

Published: 2011

Pages: 138

Cover: paperback

Synopsis: The book focuses on Intellectual Capital (IC) reporting practices within the non-profit sector. The term is an umbrella term, which includes not only the non-profit (or third) sector in strict terms but also all sectors different from the for-profit sector. Nowadays, in knowledge–based economy, knowledge is critical to for-profit as it is to non-profit organizations (NPOs). In a new competitive environment, NPOs are requested to manage the existing resources efficiently and effectively and to create, maintain and develop new resources based on knowledge. In the book we argue that IC, the dynamic and firm-specific system of knowledge-related resources, provides the right conceptual framework to define and systematize intangible resources and, moreover, that an IC report can be considered the right strategic tool to measure, manage and report IC information to NPO’s stakeholders.