imagine you were asked to produce an intellectual capital account for your organisation.

How would you go about reporting such an account in practice? what forms of data collection would you adopt? How cost intensive is your approach? How far could your intellectual capital accounts be used for external reporting? How valuable do you think shareholders would consider these accounts to be over and above conventional financial reporting and material available through other sources such as the internet? How could you guard against potential filtering of bad news from senior executives in such accounts?