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  • 1
    Electronic Resource
    Electronic Resource
    Bingley : Emerald
    Journal of intellectual capital 1 (2000), S. 187-200 
    ISSN: 1469-1930
    Source: Emerald Fulltext Archive Database 1994-2005
    Topics: Economics
    Notes: Intellectual capital creation is theorised in this conceptual paper as a dynamic process of collective knowing that is capable of being leveraged into market value. The tacit, intangible and socially unconscious nature of substantive parts of this dynamic process presents some daunting theoretical challenges. Adopting a broadly social constructionist epistemology and a pluralist ontology, the point of departure introduced here is the set of symmetric and reciprocal relations presupposed in Jürgen Habermas' theory of communicative action. In this worldview, interaction, as distinct from individual action, becomes the germ-cell or basic unit of theoretical analysis. The relations and validity claims built into the medium of communicative action, viewed here as the nexus of intellectual capital creation, are substantive and real phenomena; they are thus open to empirical investigation.
    Type of Medium: Electronic Resource
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  • 2
    Electronic Resource
    Electronic Resource
    Bingley : Emerald
    Journal of European industrial training 24 (2000), S. 118-127 
    ISSN: 0309-0590
    Source: Emerald Fulltext Archive Database 1994-2005
    Topics: Economics
    Notes: A consensus is emerging that the key to competitive success is becoming the ability to create, leverage, maintain and develop specialised knowledge, competencies and intellectual resources. However, little is actually known about the creation, management, utilisation and valuation of such resources. Although a concept such as intellectual capital cannot be precisely defined, this should not prevent us from employing it in an era where the intangible is rapidly assuming economic, social and psychological supremacy over the tangible. Moving beyond objectivist and purely systems theoretic approaches, our point of departure in exploring this emergent dynamic, with implications for people management and accountancy, is the set of symmetric and reciprocal relations presupposed in Habermas' concept of communicative action.
    Type of Medium: Electronic Resource
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  • 3
    Electronic Resource
    Electronic Resource
    Bingley : Emerald
    Journal of European industrial training 25 (2001), S. 109-115 
    ISSN: 0309-0590
    Source: Emerald Fulltext Archive Database 1994-2005
    Topics: Economics
    Notes: Intangible intellectual resources, arising from changes in the nature of economic forces, have now joined the more traditional tangible triad of land, labour and capital. One of the keys to commercial success, therefore, will be the capacity of a firm to identify, manage, foster and invest in these intellectual resources, and, in particular, in the people which underpin them. This article makes two contributions to the emerging literature on intellectual capital. First, based on empirical data, it offers some preliminary results of a study of the drivers and generators of intellectual capital. This enables the tentative identification of some key relationships and knowledge drivers within this sector and of the consequent challenges for disciplines such as accounting and management. Second, it posits a theoretical/methodological approach to intellectual capital based upon Habermas' concept of communicative action.
    Type of Medium: Electronic Resource
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  • 4
    ISSN: 1472-0701
    Source: Emerald Fulltext Archive Database 1994-2005
    Topics: Economics
    Notes: Purpose - The emergence of the information and communications technology (ICT) sector in Ireland over the course of the past decade has paralleled a period of exceptional national economic growth. This has raised questions regarding wealth distribution, power and governance. This paper seeks to identify some of the characteristics of the governance culture in this sector in Ireland. It deals specifically with issues such as board composition, non-executive directors and the perceived role and usefulness of accounting information in the decision-making process. Design/methodology/approach - Questionnaire feedback from chief financial officers (CFOs), focusing specifically on the board of directors of indigenous, private firms. Findings - The research indicates that firms operating in this sector adopt structures and cultures similar to those in more traditional sectors. However, there is evidence that Irish ICT firms have responded positively to calls for the roles and responsibilities of non-executive directors to be recognised and accommodated. It also confirms the continuing centrality of accounting information to the decision-making process. Originality/value - The research represents an initial survey of firms operating in this sector. As such it is concerned with identifying overall patterns and contours. It is unusual in seeking feedback from CFOs and, as such, offers some unique insights. The findings will be of interest to those operating in the ICT sector and those seeking to identify the governance features that characterise this emerging and dynamic area.
    Type of Medium: Electronic Resource
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  • 5
    Electronic Resource
    Electronic Resource
    Bingley : Emerald
    Journal of intellectual capital 4 (2003), S. 82-99 
    ISSN: 1469-1930
    Source: Emerald Fulltext Archive Database 1994-2005
    Topics: Economics
    Notes: In this theoretical, empirical and occasionally speculative paper we argue that human interaction is the critical source of intangible value in the intellectual age. This argument is supported with some perceptual evidence on the dimensions of intellectual capital (IC) from the Irish ICT sector. Key findings are that almost two thirds of organizational value is perceived to be intellectual and that half of this IC value is perceived to stem directly from the people dimension. Drawing on the system/lifeworld distinction in Habermas' Theory of Communicative Action we claim that the dominant tenets of market and hierarchy are changing in both nature and scope in an increasingly knowing-intensive economy. We argue strongly that these tenets must be complemented with ideas of community and lifeworld that place human interaction at the center of a more enlightened economic and social equation.
    Type of Medium: Electronic Resource
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