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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
:
.
.
.
.

: Importance of the Study


.

.


.

:Objectives of the Study


:
-1 .
-2 .
-3 .
-4 .
: Intellectual Capital Concept
) (

.
) (.
) (Edvinsson and Malone,1998:21


.
.

) (



.

.

.
) (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

: Measuring Intellectual Capital


) (Harvey and Lusch,1999:89

.

(1992) Kaplan & Norton (1997) Edvinsson & Malone
(1997) Sveiby (1999) Lev (2000) Andriessen & Tiessen
.(2000) Bontis
) (Guthrie & Petty,2000:19

.


.
) (Petty and Guthrie,2000:156
Descriptive
.
) (Heffes,2001:63
Merger Acquisition

.
) (Chen, Zhu, & Xie,2004:1996
:
-1


Knowledge-based Society
.

-2

. ) (Sullivan and Sullivan,2000:331


.
-3

)
( Human Capital
Innovation Capital

Customer

Satisfaction .
.

. Historical Data
-4

Hard Facts
Quantities
Soft Facts Quality

. Value Creation

-5




. Benchmarking

) (Mouritsen and Larsen, 2001: 366


Financial Accounting System
Intellectual Capital Accounting System :


Employees Customer Processes
. Technologies

Solvency


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

.

:Business Capital Resources



. E-Business
:Functional Capital

.

:
) ( :Customer Capital
.
:Supplier Capital
.
:Alliance Capital or Partnership Capital


. ) (Das, Sen, and Sengupta, 2003: 13
Strategic Alliances
:

.

R & D

.

Value

.


.
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
. .

1- Andriessen, D. and R. Tiessen, Weightless Weight: Fid Your Real


Value in a Future of Intangible Assets (London: Pearson Education,
2000).
2- Birkitt, W., "Management Accounting and Knowledge Management,"
Management Accounting, Vol. 75, No. 5,
3- Bontis, N.,"Assessing Knowledge Assets: a Review of Models used to
Measure Intellectual Capital," Working Paper, Queen's Management
Research Center for Knowledge-based Enterprises, Kingston, 2000.
4- Das, Somnath, Pradyot K. Sen, and Sanjit Sengupta, "Strategic
Alliances: A Valuable Way to Manage Intellectual Capital," Journal of
Intellectual Capital, Vol. 4, No. 1, 2003, pp. 10-19.
5- Edvinson, L., and M. Malone, Intellectual Capital Realizing Your
Company's True Value by Finding Its Hidden Brainpower (New York:
Harper Business, 1997).
6- Eppler, M., "Making Knowledge Visible through Knowledge Maps:
Concepts, Elements, Cases," in Holsapple, C. (Ed.), Handbook on
Knowledge Management (New York: Springer, 2003), pp.187-205.
7- Frost, A., and C. Cooke, "Brand vs. Reputation: Managing and
Intangible Asset," Communication World, February/ March, 1999.
8- Guthrie, J., and R. Petty, "Are Companies Thinking Smart," Australian
CPA, 19 July 2000, pp. 15-31.
9- Harvey, M., and R. Lusch, "Balancing the Intellectual Capital Books:
Intangible Liabilities," European Management Journal, Vol. 17, No.
1, pp. 85-92.

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

Strategies," Journal of Intellectual Capital, Vol. 2, No. 4, 2001, pp.


359-383.
20- Nesbit, T., An Investigation into Core management skills for
keeping E-Commerce on on Track (Massey University: research
Report, Palmerston North, 2001).
21- Neville, R., "The Art of Work," Panorama, 2000, pp. 47-49.
22- Osterland, A., "treasures Revealed Intangible Asset Accounting," CFO
Magazine, Vol. 17, No. 4, April, 2001, pp. 42-51.
23- Petty, R., and J. Guthrie, "Intellectual Capital Literature Review,"
Journal of intellectual Capital, Vol. 1, No. 2, 2000, pp. 155-176.
24- Porter, M. "Strategy and the Internet," Harvard Business review,
March, 2001, pp. 63-78.
25- Roos, J., G. Roos, N. Dragonetti, and L. Edvinsson, Intellectual
Capital (New York: McMillan Business, 2002).
26- Sackman, S., E. Flamholz, and M. Bullen, "Human Resource
Accounting: a State-of-the-Art Review Accounting," Journal of
Accounting Literature, No. 8, 1989, pp. 235-264.
27- Stewart, T., Intellectual Capital (London: Nicholas Brealey
Publishing, 1997).
28- Sullivan, P., and P. H. Sullivan, "Valuing Intangibles Companies: An
Intellectual Capital Approach," Journal of Intellectual Capital, Vol.
1, No. 4, 2000, pp. 328-340.
29- Sullivan, P., Value-Driven Intellectual Capital: How to Convert
Corporate Assets into Market Value (Wiley/ Arthur Andersen
Intellectual Capital Series, Toronto, 2000).
30- Sveiby, K., The New Organizational Wealth: Managing and Measuring
Knowledge-based Assets (San Francisco: Berrett-Koehler, 1997).


):(1
)-2004- (Lim & Dallimore
: :Human Capital
. ) ( . ) (. Part-time Full-time . . . . ) (.-

. . . . . : Corporate Capital
. / . ) (. . - Staff.

. . .Corporate Leadership . . ) (. ) (. . ) .(... : Business Capital


. . . . . . . .Telemarketing . )(. . . . . - .

: :Functional Capital
. Education . . . . . . . .
. . . . . . . . : ) ( Customer Capital
. . . ) (. ) (. - .

. . . . . . : :Supplier Capital
. . . Defect Suppliers . . . /. .(...
. . - .

: : Alliance Capital
. Partnerships .Joint Ventures . - .

Acquisitions . Mergers . . . . . . . . . : :Investor Capital


. %10 . . . ) .(... . . . . . . . . . - .

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