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 .
.
.
.
.
) (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
: 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
"New" Economy
"Old" Economy
.
.
)(
.
.
.
)
(.
.
.
.
.
.
.
.
.
Self-Development
.
self-
Actualization
.
.
.
.
.
.
Conclusions
-1
1990 .
.
-2
:
. )(. )(. . . . . -3
)( .
-4
.
Sustained Competitive
) ( . Advantage
.
-5
.
.
.
):(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 . . . ) .(... . . . . . . . . . - .