ICR at micro level At a conceptual level, there are three ways to develop reporting indicators within the firm (Roos&Roos 1997): indicators as drivers of the vision such as intellectual capital index (Roos&Roos 1997; Roos et al 1997:78-79, 82-91); indicators to represent intellectual categories such as intangible assets monitor (Sveiby 1997a: 163-184; Knight 1999); and indicators to represent inter-capital flows such as return on knowledge assets (Dekker & de Hoog 2000; Fitz-enz 2000:34-37).