[1](back) Knowledge Capital® is a registered trademark of Strassmann, Inc.

[2](back) This point is made dramatically in R. Myers, “Getting a Grip on Intangibles,” CFO Magazine (September 1996), p. 50.

[3](back) Leif Edvinsson, Skandia’s corporate director of intellectual capital, said, “You should not put knowledge on the balance sheet and interfere with five hundred years of accounting tradition, which has been streamlined for reporting financial capital.” See R. Myers, “Getting a Grip on Intangibles,” CFO Magazine (September 1996), p. 50.

[4](back) Return-on-Management® is a registered trademark of Strassmann, Inc.

[5](back) Quoted in Alan R. Earls, “IS Managers See the Light,” CIO Magazine (September 1, 1995), p. 76.

[6](back) See Paul A. Strassmann, The Politics of Information Management (New Canaan, CT: The Information Economics Press, 1995).