ABSTRACT
This chapter focuses on the state of the discipline of intellectual capital (IC) reporting and management in Germany. The chapter reflects the last 15 years of IC reporting starting with the new millennium and explains the social, political, and economic context, which in many aspects differs from other parts of the world. The chapter describes the method of Wissensbilanz and discusses strengths and weaknesses from the perspective and hindsight of several years of application in industry, government institutions, and non-profit organizations. It highlights some key characteristcs of the German speaking economies. Reflecting on the practice of IC management in Germany shows several cases where organizations tried to improve the process. In many cases, the focus shifted from developing a learning organization to conducting 'another survey' and creating 'another database'. Managers are generally competitive and thus like to use management instruments for benchmarking.
