지식자산의 측정, 보고 및 활용：통신회사의 사례를 중심으로

Abstract

Conventional financial accounting system has overseen the significant roles of the non-financial facets of the activities of the company, especially whose value creating abilities are based on knowledge assets. In the knowledge-based economy, telecommunication service companies must recognize the changes from the tangible assets to the knowledge assets as value creating resources, understand the dynamic processes in which the knowledge is converted to financial profits and seek the method to measure and report knowledge assets to sustain the competitive advantage continuously. This study proposes the indicators and measures of knowledge assets of Korea Telecom. Through the analysis and application of the knowledge assets report of the Korea Telecom, this study shows the usefulness of the knowledge assets report.