Intellectual Capital

Résumé du livre

Contents

Table of Figures                                                                                               xi

Lists of Tables                                                                                                  xii

Foreword                                                                                                         xv

Preface                                                                                                            xvii

- Chapter One: Intellectual Capital: An Introduction                                     1

Knowledge: What is it and How is it?                                                                14

Towards a phenomenology of the Knowledge Economy                                     22

New Forms of Organisational Resources                                                            29

Intangible Assets                                                                                              31

Intellectual Capital                                                                                           45

Human Capital                                                                                                 63

Structural Capital                                                                                             65

Information and Knowledge Assets                                                                   67

Conclusion                                                                                                       72

- Chapter Two: Intellectual Capital: Management and Development             81

Intellectual Capital Management: A definition                                                    83

Knowledge Acquisition Vs. Knowledge Creation                                               90

Knowledge Management                                                                                  95

Knowledge Management and Intellectual Capital Management                           100

Knowledge Management: Human Capital                                                          104

Knowledge Management: Organisational and Structural Capital                          106

Knowledge Management: Relational and Social Capital                                      110

Organisational Culture                                                                                      113

Organisational Culture and Human Capital                                                        115

Organisational Culture and Structural Capital                                                     118

Management of Organisational Learning                                                            121

Organisational Learning and Intellectual Capital                                                127

Management of Organisational Capabilities                                                       129

Organisational Capabilities and Intellectual Capital                                            131

Management of Collaborative and Coopetitive Relationships                              133

Interorganisational partnership and Intellectual Capital                                       136

Conclusion                                                                                                       138

- Chapter Three: Intellectual Capital: Measurement Models                         147

Organisational Performance and Performance Measurement                               148

Accounting for Tangible Assets                                                                         153

Accounting for Intangible Assets                                                                       159

Intellectual Capital Measurement: An Overview                                                 173

Intellectual Capital Measurement: Descriptive Models                                        175

The Market Capitalisation (MC) Models                                                            178

Tobin’s q                                                                                                         179

Invisible Balance Sheet                                                                                     181

Market-to-Book Ratio                                                                                       182

KNOWCORP                                                                                                   184

The Direct Intellectual Capital (DIC) Models                                                     188

Human Resource Costing & Accounting (HRCA)                                              189

HR Statement                                                                                                   191

Citation-Weighted Patents                                                                                 193

Technology Broker                                                                                           196

Accounting for the Future (AFTF)                                                                     198

Inclusive Valuation Methodology (IVM)                                                                       200

Total Value Creation (TVC)                                                                              204

Intellectual Asset Valuation                                                                              207

The Value Explorer                                                                                          209

FiMIAM                                                                                                           212

The Return on Assets (ROA) Models                                                                 213

Economic Value Added (EVA)                                                                         214

Calculated Intangible Value (CIV)                                                                     218

Value Added Intellectual Coefficient (VAIC)                                                     220

Knowledge Capital Earnings                                                                             223

The Scorecard (SC) Models                                                                              225

Balanced Score Card                                                                                        226

Holistic Accounts                                                                                             230

Skandia Navigator                                                                                            233

Intangible Asset Monitor                                                                                  238

IC-Index                                                                                                          240

Value Creation Index (VCI)                                                                              243

Knowledge Audit Cycle                                                                                    244

Value Chain Scoreboard                                                                                   246

Knowledge Assets and Intellectual Capital Framework (OECD)                          248

IC Rating                                                                                                          250

Dynamic Valuation of Intellectual Capital (IC-dVAL)                                        254

Measuring and Accounting Intellectual Capital(MAGIC)                                    257

Business IQ                                                                                                      258

National Intellectual Capital Index                                                                     261

The Visualisation Models (VIS) Models                                                            267

Knowledge Assets Map (KAM)                                                                        268

Performance Prism                                                                                           271

Value+                                                                                                             274

Strategy Map                                                                                                    275

Value Creation Map                                                                                         278

Seer Model                                                                                                       280

The Prescriptive Models                                                                                   281

International Federation of Accountants Guideline                                             282

Nordika Guideline                                                                                            284

MERITUM Guideline                                                                                       285

Italian Guideline                                                                                               288

Spanish Guideline                                                                                            291

Danish Guideline                                                                                              292

German Guideline                                                                                            295

Japanese Guideline                                                                                           297

Australian Guideline                                                                                         298

Austrian Guideline                                                                                           298

Scottish Guideline                                                                                            300

Irish Guideline                                                                                                 302

RICARDIS Guideline                                                                                       304

InCaS Guideline                                                                                               306

The Knowledge Assets Measurement Models                                                    309

World Bank’s Knowledge Assessment Methodology (KAM)                              310

United Nations Economic Commission for Europe (ECE)                                   312

eEurope National Knowledge Assets Measurement                                            314

European KM Forum Assessment Model                                                           316

e-Readiness Index                                                                                            318

Intellectual Capital Tools                                                                                  319

Celemi`s Tango Tool                                                                                        320

Bates Gruppen`s Company IQ Measurement System                                          322

Ericsson’s Cockpit Communicator Tool                                                             324

Conclusion                                                                                                       326

- Chapter Four: Intellectual Capital: An Analytical Bibliography                  329

- Chapter Five: Intellectual Capital: Glossary of Terms                                 361

Appendices                                                                                                      393

References                                                                                                       400

Index                                                                                                               420

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First published in 2009.

Second edition published in 2009.

Third edition published in 2013.

Intellectual capital: management, development and measurement models /

Jalil Khavand Kar, Ehsan Khavandkar.

424.p. 24 × 17 cm.

Includes bibliographical references and index.

ISBN: 978-964-2841-64-6

HD 53.KH2S4 2013

658.4038

1688220

 1. Intellectual Capital Management  2. Measurement Models 3.Development