References
- Aaker , D. A. 1996 . Building Strong Brands , New York : The Free Press .
- Allerton , H. E. 1998 . News you can use . Training and Development , 52 ( 2 ) : 9 – 10 .
- Almqvist , R. and Skoog , M. Management control transformations - a conceptual approach . Paper presented at the European Accounting Association Annual Congress . Bordeau .
- Argyris , C. 1990 . The dilemma of implementing controls: the case of managerial accounting . Accounting, Organizations and Society , 15 ( 6 ) : 503 – 511 .
- Argyris , C. and Schön , D. 1978 . Organizational Learning. A Theory of Action Perspective , Reading , MA : Addison-Wesley .
- Ax , C. and Björnemark , T. The bundling and diffusion of management accounting innovations - the case of the balanced scorecaid in Scandinavia . Paper presented at the 23rd Annual Congress of the European Accounting Association (EAA) . March 29–31 2000 , Munich , Germany.
- Becker , B. E. and Huselid , M. A. 1998 . High performance work systems and firm performance: a synthesis of research and managerial implications . Research in Personnel and Human Resources Management , 16 : 53 – 101 .
- Boudreau , J. W. 1998 . Strategic human resource management measures: key linkages and the People Vantage model . Journal of Human Resource Costing and Accounting , 3 ( 2 )
- Canibano , L. and Sanchez , P. 1998 . Measuring intangibles to understand and improve innovation management, A Research Proposal , Madrid : Universidad Autonoma .
- Canibano , L. , Sanchez , P. and Garcia-Ayuso , M. 1999 . The Value Relevance and Managerial Implications of Intangibles: A Literature Review , Universidad Autonoma de Madrid-Univ. de Seville: IADE .
- Carlsson , B. and Eliasson , G. 1991 . The Nature and Importance of Economic Competence , IUI Working Paper No. 294 Stockholm
- Coyne , K. P. 1986 . Sustainable competitive advantage. What it is and what it isn't . Business Horizons , Jan./Feb. : 54 – 61 .
- Demarest , M. 1997 . Understanding knowledge management . Long Range Planning , 30 ( 3 ) : 374 – 384 .
- Docherty , P. 1996 . Läroriket - vägar och vägval i en lärande organisation [The Learning State - Roads and Cross-roads within a Learning Organization] , Stockholm : Arbetslivsinstitutet .
- Eccles , R. and Mavrinac , S. 1995 . Improving the corporate disclosure process . Sloan Management Review , 36 ( 4 ) : 11 – 25 .
- Edvinsson , L. and Malone , M. S. 1997 . Intellectual Capital , New York : Harper Business .
- Ehrvervsudviklingsrådet . 1997 . Videnregenskaber. Rapportering of styrning of videnkapital [Knowledge Accounting. Reporting and Controlling Knowledge Capital] Copenhagen
- Ennerfeldt , S. , Paltschilk , M. and Tillberg , E. 1996 . Verktyg för framtiden [Tools for the Future] , Stockholm : SIFO/SMG .
- Epstein , M. J. and Freedman , M. 1994 . Social disclosure and the individual investor . Accounting, Auditing and Accountability Journal , 7 ( 4 ) : 94 – 109 .
- Gilbert , N. 1993 . Researching Social Life , Thousand Oaks , CA : Sage Publications .
- Glaser , B.-G. and Strauss , A.-L. 1967 . The Discovery of Grounded Theory: Strategies for Qualitative Research , San Francisco : University of California Press . New York: Aldine de Gruyter
- Grant , R. 1996 . Toward a knowledge-based theory of the firm . Strategic Management Journal , 17 : 109 – 122 .
- Gröjer , J. E. and Johanson , U. 1996 . Human Resource Costing and Accounting , Stockholm : Joint Industrial Safety Council .
- Grönhaug , K. and Nordhaug , O. 1992 . Strategy and competence in firms . European Management Journal , 10 ( 4 ) : 438 – 444 .
- Guthrie , J. , Petty , R. , Ferrier , F. and Wells , R. There is no accounting for intellectual capital in Australia: review of annual reporting practices and the internal measurement of intangibles within Australian organizations . Paper presented at the OECD Conference . June 1999 , Amsterdam .
- Haanes , K. and Lowendahl , B. 1997 . “ The unit of activity: towards an alternative to the theories of the firm ” . In Strategy, Structure and Style , Edited by: Thomas , H. Chichester : John Wiley .
- Hall , R. 1992 . The strategic analysis of intangible resources . Strategic Management Journal , 13 ( 2 ) : 135 – 144 .
- Hansson , J. UK 1998 . Intellectual capital - the latest trick to make management scientific? , UK , The Management School, Lancaster University . Working Paper
- Hedberg , B. 1981 . “ How organizations learn and unlearn ” . In Handbook of Organizational Design , Edited by: Starbuck , W. H. and Nyström , P. C. Oxford : Oxford University Press .
- Hermansson , R. 1964 . Accounting for human assets , Occasional Paper No. 14 Michigan State University .
- Itami , H. and Roehl , T. W. 1987 . Mobilizing Invisible Assets , Cambridge , MA : Harvard University Press .
- Johanson , U. 1999a . Why the concept of human resource costing and accounting does not work . Personnel Review , 28 : 91 – 107 .
- Johanson , U. 1999 . Mobilizing change by means of measuring intangibles , School of Business, Stockholm University . Work in progress
- Johanson , U. and Nilson , M. 1995 . Human Resource Costing and Accounting and Organizational Learning. Personnel Economics Institute, School of Business , Stockholm University .
- Johanson , U. , Eklöv , G. , Holmgren , M. and Mårtensson , M. 1999 . Human resource costing and accounting versus the balanced scorecard. A literature survey of experience with the concepts, A Report to OECD. School of Business , Stockholm University .
- Johanson , U. , Mårtensson , M. and Skoog , M. 2001 . Mobilizing change through the management control of intangibles, forthcoming in Accounting . Organizations and Society ,
- Kaplan , R. S. and Norton , D. P. 1992 . The balanced scorecard - measures that drive performance . Harvard Business Review , 70 ( 1 ) : 71 – 79 .
- Kaplan , R. S. and Norton , D. P. Implementation experiences with the balanced scorecard . Working Paper presented at the 2nd Intangible Conference, Intangibles: Management, Measurement and Organization, Stern School of Business . May 27–28 1999 . New York University .
- Lank , E. 1997 . Leveraging invisible assets: the human factor . Long Range Planning , 30 ( 3 ) : 406 – 412 .
- Levitt , B. and March , J. G. 1988 . Organizational learning . Annual Review of Sociology , 14 : 319 – 340 .
- Lukka , K. 1998 . Total accounting in action: reflections on Sten Jönsson's accounting for improvement . Accounting, Organizations and Society , 23 ( 3 ) : 333 – 342 .
- Mårtensson , M. 2000 . A critical review of knowledge management as a management tool . Journal of Knowledge Management , 4 ( 3 )
- Mavrinac , S. and Boyle , T. 1996 . Sell-side analysis, non-financial performance, evaluation and the accuracy of short-term earnings forecasts , Boston , MA : Ernst & Young LLP Working Paper .
- Mouritsen , J. 1998 . Driving growth: economic value added versus intellectual capital . Management Accounting Research , 9 ( 4 ) : 461 – 482 .
- Nelson , R. R. and Winter , S. G. 1973 . Toward an evolutionary theory of economic capabilities . American Economic Review , 63 : 440 – 449 .
- Nelson , R. R. and Winter , S. G. 1982 . An Evolutionary Theory of Economic Change , Cambridge , MA : Harvard University Press .
- OECD . 1992 . Technology and the Economy. The Key Relationships. The Technology/-Economy Programme , Paris : OECD .
- Olve , N. G. , Roy , J. and Wetter , M. 1997 . BSC i svensk praktik [BSC in Swedish Practice] , Malmö : Liber Ekonomi .
- Olve , N. G. , Roy , J. and Wetter , M. 1998 . Performance Drivers. A Practical Guide to Using the Balanced Scorecard , Chichesten John Wiley .
- Parker , L. D. and Roffey , B. H. 1997 . Back to the drawing boards: revisiting grounded theory and the everyday accountant's and manager's reality . Accounting, Auditing and Accountability Journal , 10 ( 2 ) : 212 – 247 .
- Patton , M. Q. 1987 . How to Use Qualitative Methods in Evaluation , Newbury Park , CA : Sage Publications .
- Petrash , G. 1996 . Dow's journey to a knowledge value management culture . European Management Journal , 14 ( 4 ) : 365 – 373 .
- Polanyi , M. 1966 . The Tacit Dimension , Gloucester , MA : Peter Smith . reprinted 1983
- Power , M. 1992 . The politics of brand accounting in the United Kingdom . European Accounting Review , 1 ( 1 ) : 39 – 68 .
- Roberts , H. 1999 . The bottom line of competence based management: management accounting, control, and performance measurement , Oslo : Norwegian School of Management . Working Paper
- Roos , R. and Roos , J. 1997 . Measuring your company's intellectual performance . Long Range Planning , 30 ( 3 ) : 413 – 426 .
- Rostender , R. 1997 . Accounting for the worth of employees: is the discipline finally ready to respond to the challenge? . Journal of Human Resource Costing and Accounting , 2 ( 1 ) : 9 – 26 .
- Rutihinda , C. 1996 . Resource-based Internationalisation , Stockholm : Akademitryck AB .
- Schön , D. 1986 . The Reflective Practioner , New York : Basic Books .
- Senge , P. 1990 . The Fifth Discipline? New York
- Slagmulder , R. 1997 . Using management control routines to achieve alignment between strategic investment decisions and strategy . Management Accounting Research , 8 : 103 – 139 .
- Statistics Netherlands . 1998 . Intangible Investments . Division of Agriculture, Industry and the Environment ,
- Strauss , A. and Corbin , J. 1990 . Basics of Qualitative Research — Grounded Theory Procedures and Techniques , Newbury Park , CA : Sage Publications .
- Sveiby , K. E. 1997 . The New Organizational Wealth Managing and Measuring Knowledge-Based Assets , San Francisco : Berrett-Koehler .
- Swedish Public Relations Association . 1996 . Return on Communication Stockholm
- Winter , S. G. 1986 . “ The research program of the behavioral theory of the firm: orthodox critique and evolutionary perspective ” . In Handbook of Behavioral Economics , Edited by: Gilad , B. and Kaish , S. Vol. A , 151 – 188 . Greenwich , CT : JAI Press .
- Yin , R. K. 1994 . Case Study Research — Design and Methods , 2nd edn. , Thousand Oaks , CA : Sage Publications .