Conventional financial accounting system has overseen the significant roles of the non-financial facets of the activities of the company, especially whose final outputs are the services and value creating abilities are derived from its knowledge assets.
In the Knowledge-based economy, to sustain the competitive advantage continuously, telecommunication service companies must recognize the changes from the tangible assets to the knowledge assets in the value creating sources, understand the dynamic processes in which the knowledge is converted to financial profits and seek the method how can measure the knowledge assets.
Therefore based on the Skandia's Navigator model, this study try to make the Knowledge assets indicators and the knowledge assets report of the Korea Telecom. And through the analysis and application of the knowledge assets report of the Korea Telecom, this study try to prove the usefulness and to seek the way of the utilization of the Knowledge assets report.