New Perspectives of Leadership for Value Creation

intangiblesEdvinsson, Kivikas: „New Perspectives of Leadership for Value Creation“, Intangibles in der Unterhehmenssteuerung (publ. Horvath, Möller), Verlag Franz Vahlen GmvH München 2004, ISBN 3-8006-3035-4

Kivikas: „Futurizing Culture and Sustainable Earnings Capabilities“, Intangibles in der Unterhehmenssteuerung (publ. Horvath, Möller), Verlag Franz Vahlen GmvH München 2004, ISBN 3-8006-3035-4


Leif Edvinsson

leifedvinssonAdjunct professor Leif Edvinsson is the world’s leading expert on Intellectual Capital (IC). As former Vice President and the world’s first Corporate Director of Intellectual Capital at Skandia, Stockholm, Sweden, Leif has been a key contributor to the theories behind IC. He initiated the creation of the world’s first corporate Intellectual Capital Annual Report. In 1996 he received awards both from the American Productivity and Quality Center (APQC), as well as from Business Intelligence, UK, for his pioneering work on IC. Before that, Leif worked as Senior Vice President for training and development of S-E Banken, Stockholm, and President and Chairman of Consultus AB, a Stockholm-based consulting company.

Mart Kivikas

Mart Kivikas, born 1967 in Lund, Sweden, graduated in 1991 from the Stockholm School of Economics. He worked for ten years as a controller on international markets based in Sweden, Estonia and since 1996 in Germany, where in 2001 he founded the consulting company Wissenskapital Edvinsson & Kivikas GmbH, in Oberreichenbach, Germany (


He focuses his work on IA/IC Reporting and ECI™ (Earnings Capability Index) with assignments from the European Commission, the German Federal Ministry of Economics and Technology and the Warsaw Stock Exchange. The clientele includes companies like Commerzbank AG, Baker Hughes Inteq GmbH, the German Caritas Association, EnBW AG and the VR-Banking Group (the biggest group of Savings and Loan banks in Germany) among others.

Intellectual capital

The methodology of the research group “Arbeitskreis Wissensbilanz” aims at strengthening the core competencies and the sustainable value enhancement of companies in the  knowledge based business environment. A clear structure and a modular proceeding concept assures the orientation on business success on the basis of corporate specific performance indicators.


The origins are from Scandinavia and Austria. However, the real break through came in 2004-2005 in Germany where more than 100 SME have used the tool. Advantages are more efficient internal processes and a better external communication.


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