Professional Documents
Culture Documents
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Abstract:
The most important issue that 21-century organizations try successfully
to face and solve is the determination of the ways and the processes
through which they can measure and assess the intellectual capital (IC).
The study focuses on the importance of IC in modern organizations, and
reviews briefly the related-IC literature and theoretical foundations. The
study aims at determining the concept, components, and indicators of the
IC. Several models have been developed to conduct and manage IC, to
define the IC concept, to explain the major components of the IC, and
identify the major and sub-indicators of each IC component.
According to modern IC models, the major components of the IC are:
human capital, structural capital, investor capital, alliance capital, customer
capital, business capital, functional capital, supplier capital, corporate
capital, process capital, and innovation capital. IC plays important role to
support sustained competitive advantage and achieve organizational
efficiency, effectiveness, and organizational success.
Introduction
Knowledge
Monetary Capital
.
) (.
) (Lim,Dallimore,2004:183
. ) Frost and
(Cooks,1999:183 Intangible Assets
Organizational
Identity Image . )
Guthrie
and
(Petty,2000:22
.
Formal .
) Lim and
(Dallimore,2004: 183 Security
2001
.
) (Huseman and Goodman,1999:25
) 200 ( %75
Knowledge
Organizations
Literature
Knowledge Management .
.
.
: Statement of the Problem
:
.
.
.
.
.
.
.
) (Osterland,2001:49
Knowledge Capital Intangible Assets
.
Intellectual Capital-IC
. ) (Eppler,2003:191
Knowledge Management
Organizational Development
Competitive Advantage
Intellectual Resources .
) (Jacob and Hellstorm, 2000: 37 )(Hellstrom and Husted,2003:166
Intangible Assets
.
:
Searching
Creation
Finding
Leveraging
Knowledge-based Society
.
-2
)
( Human Capital
Innovation Capital
Customer
Satisfaction .
.
. Historical Data
-4
Hard Facts
Quantities
Soft Facts Quality
. Value Creation
-5
. Benchmarking
Qualifying Activities ...
: Models of Measuring IC
) (Roots et al.2002:38
.
.
:
-1 1999 - Botis :Skandia
Botis 1999
Skandia :
- : Human Resource Accounting
) (Sackmann, Flamholz, and Bullen, 1989:241
Human resource Accounting System
Hermanson .1964
.
Human Capital
. Service Organizations
- :Economic Value Added System
) ( .
.
- :Balanced Scorecard (BSC) System
) (Kaplan & Norton,1996
.
.
-
Navigator Model System of IC
) Leif Advinsson
Skandia (
.
Total Value
Intellectual Capital
Structural Capital
Organizational Capital
Process Capital
Financial Capital
Human Capital
Customer Capital
Innovation Capital
) :(1
Source: Chen, Jin, Zhaohui Zhu, and Hong Yuan Xie, "Measuring Intellectual Capital:
a New Model and Empirical Study," Journal of Intellectual Capital, Vol. 5, No. 1,
2004, p. 200.
.
) (Chen, Zhu, and Xie, 2004:201
)
Structural Capital
.(.
-2 Chen : 2004
Botis Chen
.
.
) (Chen, Zhu, and Xie, 2004:201
.
) (
. :
- :Human Capital
. :
:Employees' Competencies:
. . . . - .
:Employees' Creativity:
. . :Employees' Attitudes:
. . . . - ) ( ) :Customer Capital (Market Capital
) (
Market Value Organizational
Performance )(:
Basic Marketing Capabilities:
. . . : Market Intensity:
. . . . . :Customers' Loyalty Indices:
. . . . - .
- :Innovation Capital
. :
:Innovation Achievements:
) (.
. ) (. :Innovation Mechanism:
R & D . ) . . . . . :Innovation Culture:
- :Structural Capital
) ( .
:
:Corporate Culture:
. . :Organizational Structure:
. . :Organizational Learning:
. . : Operation Process:
. . . :Information System:
. . . ) .(1
-3 :2004 Lim and Dallimore
Innovation . Knowledge Management
) (
.
)
(
. .
)
(
) :(2
Source: Lim, L., and Peter Dallimore, "Intellectual Capital: Management Attitudes in
Service Industries," Journal of Intellectual Capital, Vol. 5, No. 1, 2004, P. 185.
:
:Human Capital
.
: Corporate Capital
.
.
.
Marketing Alliances Technological Alliances
.
)(.
:Investor Capital
.
-4 : Three-Way IC
) (Mouritsen and Larsen, 2001: 362
)( .
) (Stewart,1997:86
:
- :
.
- )( :
.
...
) (Stewart, 1997: 108 )(
. ) (
)( :
. . . . . . . . . . - ) ( :
)(
...
.
: Human Capital
.
. ) McGreger, Tweed, and Pech,
(2004: 154
Competitive Advantage .
) (Porter,2001:65 Business Flux
Final Arbiter .
Nothing Gap
Sustained Profitability
. ) (Neville, 2000: 47
Mental Skills
.
E-Business Companies
.
) (McGreger, Tweed, and Pech, 2004: 155
:
-1 :Soft HRM
Involvement
.
-2 :Hard HRM
Contingency Approach
.
-3 : Human Capital
2000
.
) (Nesbit, 2001:23
:
. . . . . . . .
Labor Market
Knowledge Skills .
) (Lau, Chan, and Man, 1998: 5
:
-1 : Knowledge :
. . Operations Knowledge . . -2 :Skills:
- .
. . . . . -3 :Attributes:
. . . . . Business Context
.
.
.
) . (McGregor, Tweed, and Pech,2004:158
) ( .
:
:
/
Drivers/Influence
"Old" Economy
"New" Economy
) (
(.
Development
Self-
self-
Actualization
Conclusions
-1
1990 .
.
-2
:
. )(. )(. . . . . -3
)( .
-4
.
Sustained Competitive Advantage
. ) (
.
-5
. .
10- Heffes, E., "Challenging Measures for IC," Financial Executive, July/
August 2001, pp.59-71.
11- Hellstorm, Tomas, and Kenneth Husted, "Mapping Knowledge and
Intellectual Capital in Academic Environment: a Focus Group Study, "
Journal of Intellectual Capital, Vol. 5, No. 1, 2004, pp. 165-180.
12- Huseman, C., and J. Goodman, Leading with Knowledge: The
Nature of Competition in the 21st Cetury (CA, Sage: Beverty Hill,
1999).
13- Jacob, M., and T. Hellstorm (Eds), The Future Knowledge Production
in the Academy (Buckingham: Open University Press, 2000).
14- Kaplan, R., and D. Norton, "The Balanced Scorecard Measures that
Drive Performance," Harvard Business Review, Vol. 7. No. 1, 1992,
pp. 71-79.
15- Lau, T., K. Chan, and T. Man, "The Entrepreneurial and Managerial
Competencies of Small Business Owner/ Manager in Hong Kong
Conceptual and Methodological Considerations," Paper presented at
the 4th International Conference on Competence-based Management,
Oslo, 18-20 June.
16- Lev,., B., "Seeing is Believing: a Better Approach to Estimating
Knowledge Capital," CFO Magazine, April, 1999.
17- Lim, Lynn, and Peter Dallimore, "Intellectual Capital: Management
Attitudes in Service Industries," Journal of Intellectual Capital, Vol.
5, No. 1, 2004, pp. 181-194.
18- McGregor, Judy, David Tweed, and Richard Pech, "Human Capital in
the New Economy: Devil's Bargain?," Journal of Intellectual Capital,
Vol. 5, No. 1, 2004, pp.153-164.
19- Mouritsen, J., and H. Larsen, "Reading an Intellectual Capital
Statement: Describing and Prescribing Knowledge Management
):(1
)-2004- (Lim & Dallimore
: :Human Capital
. ) ( . ) (. Part-time Full-time . . . . ) (.-
. . . . . : Corporate Capital
. / . ) (. . - Staff.
: :Functional Capital
. Education . . . . . . . .
. . . . . . . . : ) ( Customer Capital
. . . ) (. ) (. - .
. . . . . . : :Supplier Capital
. . . Defect Suppliers . . . /. .(...
. . - .
: : Alliance Capital
. Partnerships .Joint Ventures . - .