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  • 1
    ISSN: 0951-3574
    Source: Emerald Fulltext Archive Database 1994-2005
    Topics: Economics
    Notes: Skandia's intellectual capital supplements are pioneering forms of communication that inform internal as well as external readers of the attempts to manage and create value from intellectual resources. These supplements to the financial accounting statement communicate not only in numbers but also in stories and illustrations about the challenges facing the firm. They help develop a narrative for the path ahead for Skandia as a "capable" firm that thrives through intellectual resources found in humans, structures and relations. In this paper we discuss how this is possible and we suggest that intellectual capital statements are not only new types of communication; they also anticipate new "contracts" between labour and management where employees are persuaded to help managers craft the strategies to be pursued in the marketplace of the future.
    Type of Medium: Electronic Resource
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  • 2
    ISSN: 1469-1930
    Source: Emerald Fulltext Archive Database 1994-2005
    Topics: Economics
    Notes: This paper introduces a framework for analysing intellectual capital statements. It is suggested that the three-way model of intellectual capital (human, organisations and structural) can be developed in its descriptive and its prescriptive qualities. Another model is offered which relate intellectual capital indicators to the firm's knowledge strategy. This IC accounting system describes the transactions that allow the firm's knowledge strategy to be implemented and it prescribes an agenda from which it is possible to monitor the effects around intellectual resources, to qualify and upgrade them and to survey the portfolio of intellectual resources. An example of Systematic Software Engineering's two intellectual capital statements from 1999 and 2000 is used to illustrate how intellectual capital statements may be read from this perspective.
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  • 3
    ISSN: 1469-1930
    Source: Emerald Fulltext Archive Database 1994-2005
    Topics: Economics
    Notes: On the basis of empirical illustrations from five Danish firms this paper discusses how the objects of intellectual capital statements were constructed. These objects were the activities that defined knowledge management, and the intellectual capital statements monitored these through depicting a particular narrativised strategy for managing knowledge - called a knowledge narrative - and through a monitoring system that reflected the activities set in motion to mobilise the strategy for managing knowledge. Particularly, the paper discusses the idea of knowledge as a narrative. It is suggested that for knowledge to count, it has to be able to produce something. This something is found the value-to-the-user of the products and services.
    Type of Medium: Electronic Resource
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  • 4
    ISSN: 1469-1930
    Source: Emerald Fulltext Archive Database 1994-2005
    Topics: Economics
    Notes: Purpose - This paper compares balanced scorecard and intellectual capital and finds important differences between their theoretical underpinnings, which suggest that the breath of indicators will work differently in organisations. Design/methodology/approach - Analysing texts about balanced scorecard and intellectual capital, the paper discusses not the obvious similarities - that they are both integrated performance management systems - but four more aspects: strategy, organisation, management, and indicators. Comparing these four dimensions the paper discusses the differences arising from the very different theories of strategy that they presuppose: competitive advantage versus competency strategy. Findings - The paper suggests that the very different notions of strategy that underpin the balanced scorecard and the intellectual capital approach make such comprehensive performance management systems behave in very different ways - the difference between a tightly coupled and a loosely coupled system accounts for this. Research limitations/implications - The main limitation is that the paper is primarily a literature study and therefore it is not certain that in practical situations companies will necessarily adopt the theoretical perspectives mobilised behind balance scorecard and intellectual capital. Practical implications - The usefulness of that paper is that practitioners may understand the breath of implications of a shift in strategic focus and realise the various organisational conditions that can help mobilise the use of indicators in different ways. Originality/value - The paper's analysis shows how the two models assume how indicators work in an organisational systems and concludes that the differences are significant and that therefore there are considerable differences in how a system of indicators may work in the context of balanced scorecard compared with the context of intellectual capital.
    Type of Medium: Electronic Resource
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