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- W3208997002 abstract "Purpose – Companies and their executive boards are challenged to develop and communicate knowledge economy strategies. A consistent business strategy must not only - in the sense of an integrated corporate communication - be presented and practiced in a uniform manner externally and internally. It must also address and consistently develop the company's specific intangible assets, knowledge resources and unique selling points. Methodology – The basis and starting point of this study was the study of the interaction of strategic management and corporate communication. An empirical study of existing literature on effective accounting of intellectual was carried out. Kazakhstan's pilot project on knowledge accounting in small and mediumsized enterprises is also described and the main results of the process of measuring the knowledge-based economy are illustrated. Originality/value – The document shows the relationship between the strategy process and integrated corporate communications in terms of intangible assets. In addition, for the first time the management tool Declaration of intellectual capital is presented for accounting of intellectual in the enterprise. Findings – It has to be said that the method of knowledge accounting in SMEs is still in the (advanced) stage of development. The successes in creating internal transparency for the targeted management of strategic change must be supported in the next step by operational concepts for the successful implementation of measures. Also, individual successes in external disclosure of intangible assets to reduce credit costs cannot yet be interpreted as broad acceptance by banks and investors. It requires closer coordination with the needs of the financial market. The experiences gained so far with the use of the method as well as the currently existing limits of the instrument intellectual balance and the resulting need for further development are presented." @default.
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- W3208997002 date "2018-04-28" @default.
- W3208997002 modified "2023-09-27" @default.
- W3208997002 title "Knowledge accounting - evaluate and control strategic communication processes" @default.
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