Suchergebnisse

Purpose
– The purpose of this paper is to discuss and analyse how intellectual capital (IC) is created and deteriorated in a meta-organization by assessing the interdependency between the collective IC of the meta-organization and the individual IC of its members.


Design/methodology/approach
– A case study conducted in a seaport is adopted to explore how creation or deterioration of IC at one level of analysis affects the IC at the other. Four different illustrations are provided, depicting different instances of articulation between both types of IC.


Findings
– Evidence suggests that, in a meta-organization, IC appears as a function of both individual and collective IC dimensions. Changes in the meta-organization's IC or in its members' IC may have different impacts on each other, generating intellectual assets or intellectual liabilities at both levels. Evidence also suggests that those changes in IC should be analysed in a longitudinal way, since both levels affect each other in different ways over time.


Research limitations/implications
– Despite the validity of the interpretations provided in the context of the case study, generalization to other situations should be conducted only in a theoretically framed manner.


Practical implications
– This study provides important strategic and managerial implications for meta-organizations and their members, who are concerned with their performance.


Originality/value
– Although there have been some efforts to apply the traditional IC methodologies to a bigger scope, such as regions or nations, some meso level empirical contexts are yet far unexplored, such as the case of meta-organizations. Furthermore there is a gap in management sciences' research on seaports.

Purpose– The intellectual capital (IC) literature argues that introducing the IC concept into a company focusing on measuring can be detrimental and lead to IC "accountingisation". Using Chaminade and Roberts' (2003, p. 747) concept of IC accounting "lock-in", the paper asks "is it possible for an organisation initially to implement and "lock-in" IC accounting practices and subsequently "un-lock" IC through a more strategic managerial approach?" The authors also investigate if and how, after IC has been "un-locked", can a new IC "locking-in" process occur? The paper aims to discuss these issues.Design/methodology/approach– The authors present an interpretive case study of implementing a system for measuring and reporting IC in an Italian public sector utility company. The analysis uses Actor-Network Theory (ANT) to analyse data and discuss findings which is an appropriate theory for case studies using an interpretive approach.Findings– The findings are contrary to Chaminade and Roberts (2003, p. 733) because the authors challenge the notion "that a dominant accounting perspective can lead to an excessive focus on measurement issues and little attention to management processes". The evidence from the case study shows how at times a dominant focus on accounting for IC is necessary, especially to allow newcomers to take stock, and make sense, of IC. The analogy is much like comparing accounting vs managing IC to the concept of the chicken and the egg: what comes first?Research limitations/implications– Because the study looks at IC over time, it allows the authors to develop different insights into IC "because IC is not an event, but a journey" (Dumayet al., 2015). Thus, the critique of Chaminade and Roberts (2003) and other IC research based on a short time period is that it does not allow researchers to fully follow the IC's impact on an organisation. Additionally, the authors also highlight the role academic researchers can play in understanding how IC works inside organisations, especially when the authors examine how deeply (or not) a researcher intervenes in implementing solutions (see Dumay, 2010).Practical implications– The research exemplifies how IC can make a difference for public sector organisations because there is a need for studies such as the authors which exemplify how to introduce the IC concept into public sector organisations and at what point should the IC concept "enter" the organisation (see also Secundoet al., 2015). Doing so re-emphasises that IC is not an ostensive concept. Rather, "IC is part of a configuration of knowledge management and actively mobilised to condition effects" (Mouritsen, 2006) and to make a difference (Tull and Dumay, 2007).Originality/value– This paper is a must read for academics and practitioners seeking to understand how to introduce the IC concept into an organisation.

Perspectives on Intellectual Capital bridges the disciplinary gaps and facilitates knowledge transfer across disciplines, featuring views on intellectual capital from the fields of accounting, strategy, marketing, human resource management, operations management, information systems, and economics. It also offers interdisciplinary views on intellectual capital from the perspectives of public policy, knowledge management and epistemology. By analyzing the various perspectives, Editor Bernard Marr is able to present a truly comprehensive understanding of what intellectual capital is, including t

Intellectual capital (IC), knowledge management and intangible assets are important factors in determining the value of an organization, as reflected in the growth of the knowledge management industry. There is however, a lack of effective measurement techniques to specify and optimize the value of IC. This paper presents a detailed review of existing techniques and establish the need for a more comprehensive approach. The proposed framework addresses IC valuation issues across the IC cycle. People, process, and technology are measured and correlated in the final step with social and financial measures, thus providing a new framework.

This study explores the way in which intellectual capital characteristics contribute towards a competitive advantage to public sector firms, particularly–State Owned Enterprises (SOEs) in Indonesia. The purpose of this study was to investigate the relationship between the intellectual capital and performance of public sector firms. Another purpose was to find out the difference of SOEs and non SOEs listed on Indonesian Stock Exchange regarding the effect of intellectual capital on financial performance The motivation based on the opinion that public sector in Indonesia had a bad performance compares to private sector. In government context human capital include competence, level of knowledge and integrity. Structural capital consist of culture and system or bureaucracy. Customer capital pertaining services to public. The sample consist of 36 firms were listed in Indonesia Stock Exchange, 18 SOEs and 18 non SOEs. Data were drawn for three years, 2010-2012. It was an empirical study using multiple regression model and independent sample t test for the data analysis. The paper tests elements of VAICTM and financial company's performance. The findings show that: as partial, the components of intellectual capital (VAICTM), physical capital have a significantly influences to firms performance, but human capital and structural capital have no significantly influences to firms performance.

This study explores the way in which intellectual capital characteristics contribute towards a competitive advantage to public sector firms, particularly–State Owned Enterprises (SOEs) in Indonesia. The purpose of this study was to investigate the relationship between the intellectual capital and performance of public sector firms. Another purpose was to find out the difference of SOEs and non SOEs listed on Indonesian Stock Exchange regarding the effect of intellectual capital on financial performance The motivation based on the opinion that public sector in Indonesia had a bad performance compares to private sector. In government context human capital include competence, level of knowledge and integrity. Structural capital consist of culture and system or bureaucracy. Customer capital pertaining services to public. The sample consist of 36 firms were listed in Indonesia Stock Exchange, 18 SOEs and 18 non SOEs. Data were drawn for three years, 2010-2012. It was an empirical study using multiple regression model and independent sample t test for the data analysis. The paper tests elements of VAICTM and financial company's performance. The findings show that: as partial, the components of intellectual capital (VAICTM), physical capital have a significantly influences to firms performance, but human capital and structural capital have no significantly influences to firms performance.

In the knowledge economy, the value of corporations is directly related to their knowledge and intellectual capital. But broaden the perspective a little wider and you begin to see the possibilities: Think of cities, regions, even entire nations, in addition to the public sector. If intangibles and intellectual capital are important to the private sector, they are also important to the productivity and competitiveness of the public sector, and so to communities and nations as a whole. In this book, Editors Ahmed Bounfour and Leif Edivinsson have brought together the best minds in intellectual

Purpose
The purpose of this paper is to explore a new way to disclose intellectual capital (IC) in universities through their websites. Going beyond traditional tools used for intellectual capital disclosure (ICD), this study aims at identifying possible determinants of ICD via the web.


Design/methodology/approach
This paper analyses the institutional websites of a sample of Italian universities adapting the theoretical framework developed by Low et al. (2015) to the peculiarities of the Italian university system. Moreover, the relationship between certain explanatory factors identified in previous research and the extent of online ICD represented by two disclosure indexes was tested through an ordinary least squares regression model.


Findings
The analysis reveals the extensive use of ICD via websites, especially regarding human and internal capital, while the disclosure of external capital through this means is still limited. Internationality and online visibility both positively affect the extent of a university's ICD.


Research limitations/implications
The paper represents the first study investigating online ICD and its determinants in universities, contributing new knowledge to help answer the how and what of the matter.


Practical implications
The results can serve as encouragement to university managers to enhance online ICD to meet the information needs of a wider audience.


Originality/value
This is the first study to provide evidence about online ICD in universities and to reveal some of the possible determinants to improve this disclosure.

In this article, intellectual capital is seen as complementary capacities of competence and commitment. Based on theoretically and empirically robust human capital theory, we define intellectual capital as individuals' complementary capacity to generate added value and thus create wealth. Resources are then perceived to be both tangible and intangible. This view is an extension of human capital theory to include the intangible capacities of people. Implications for future research are discussed.

Intellectual capital (IC) became a hot topic in economic discussion at the turn of this century, believed to offer new principles which could help build the new intangible economy after the collapse of the Soviet Union and the Internet revolution. The early enthusiasm of the 2000s has slightly subsided today, however, though many of the underlying assumptions relating to the importance of intangible assets are still valid. As such, it is much more appropriate today to discuss issues related to IC as 'images of intellectual capital' rather than 'rules'. Intellectual capital explains a plethora of phenomena in today's business organisations, and this book takes a post-modern approach to the issue of IC and offers a selection of different perspectives. They include analyses of intellectual capital in education, business, and in the public sector. The chapters collected here are authored by university professors, business practitioners and students, and investigate such issues as the relative importance of intellectual capital components to tangible components of a company's value, the impact of ICT on IC, the measurement methods for IC, and different forms of communication for the disclosure of IC