Although scholarship in business history has long recognised the importance of managerial and technological knowledge capital as drivers of corporate growth, scholars have made little progress towards the classification and measurement of these factors. We demonstrate how Alfred D. Chandler’s ‘integrated learning base’ framework offers a novel approach for classifying and measuring the costs and benefits associated with intellectual capital and corporate innovation. Recasting the integrated learning base into an accounting-based framework provides information useful to corporate management teams for internal decision processes and for reporting to external stakeholders. Our insights are important given corporations’ ever-growing reliance on intellectual capital and innovation to develop and sustain a competitive advantage in today’s high-tech and global business environment.

中文翻译：

---

阿尔弗雷德·D·钱德勒的综合学习库：走向企业创新的分类与衡量

尽管商业史学者早就认识到管理和技术知识资本作为企业增长驱动力的重要性，但学者们在对这些因素的分类和衡量方面进展甚微。我们展示了 Alfred D. Chandler 的“综合学习基础”框架如何提供一种新颖的方法来分类和衡量与智力资本和企业创新相关的成本和收益。将综合学习基础改造成一个基于会计的框架，为企业管理团队的内部决策过程和向外部利益相关者报告提供了有用的信息。