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Measuring and intervening: how do we theorise intellectual capital management?

Mouritsen, Jan - In: Journal of Intellectual Capital 5 (2004) 2, pp. 257-267

Measurement of intellectual capital is important, but not only for descriptive purposes. It is important because it … enables intervention. If intervention and measurement are coupled, then measurement is an input rather than an output, and … then measurement is not to be evaluated on its reflection of reality but rather on its ability to help actors transform …

Persistent link: https://www.econbiz.de/10014875334

Workforce health as intellectual capital : A comparative study of UK accounting and finance and human resource directors

Kahn, Howard; Stevenson, Joanna E.; Roslender, Robin - In: Journal of Human Resource Costing & Accounting 14 (2010) 3, pp. 227-250

Purpose – The purpose of this paper is to report and discuss the principal findings of a recent study of thinking and practice about workforce health and wellbeing among UK accounting and finance and human resource management professionals. Design/methodology/approach – The data informing...

Persistent link: https://www.econbiz.de/10014873049

Developing and managing knowledge through intellectual capital statements

Mouritsen, J.; Bukh, P.N.; Larsen, H.T.; Johansen, M.R. - In: Journal of Intellectual Capital 3 (2002) 1, pp. 10-29

On the basis of empirical illustrations from five Danish firms this paper discusses how the objects of intellectual capital statements were constructed. These objects were the activities that defined knowledge management, and the intellectual capital statements monitored these through depicting...

Persistent link: https://www.econbiz.de/10014875260

Intellectual capital measurement: a critical approach

Dumay, John C. - In: Journal of Intellectual Capital 10 (2009) 2, pp. 190-210

Purpose – The purpose of this paper is to investigate intellectual capital (IC) measurement critically so that the … value‐creation process. As a result of the investigation of IC in this paper, it is found that, to date, IC measurement has …

Persistent link: https://www.econbiz.de/10014875519

The relation of intellectual capital disclosure strategies and market value in two political settings

Abeysekera, Indra - In: Journal of Intellectual Capital 12 (2011) 2, pp. 319-338

Purpose – The purpose of this paper is to investigate whether the political setting (civil war versus temporary truce) in a country has an influence on firms' current narrative, visual, and numerical intellectual capital disclosure being included in the current market value of equity....

Persistent link: https://www.econbiz.de/10014875587

Analysis of intellectual capital disclosure – an illustrative example

Mat Husin, Norhayati; Hooper, Keith; Olesen, Karin - In: Journal of Intellectual Capital 13 (2012) 2, pp. 196-220

analysis. The focus is to incorporate all forms of IC disclosure – narratives, numbers, and visual images – into the analysis … unit of analysis, quantity versus quality, presence/absence versus multiple disclosures, and the usage of narratives … analyze IC information combining narratives, numbers, and visual images. The discussion finds, among others, that while …

Persistent link: https://www.econbiz.de/10014875612

Is the literature on content analysis of intellectual capital reporting heading towards a dead end?

Goebel, Viktoria - In: Journal of Intellectual Capital 16 (2015) 3, pp. 681-699

Purpose – The purpose of this paper is to respond to the call by Dumay and Cai (2014) for new ideas to enhance intellectual capital (IC) research. One possibility is to draw conclusions on comparability across the results of prior studies. This study investigates whether the results of prior...

Persistent link: https://www.econbiz.de/10014875830

Narratives of knowledge and intelligence … beyond the tacit and explicit

Williams, Roy - In: Journal of Knowledge Management 10 (2006) 4, pp. 81-99

Purpose – The purpose of this article is to revisit the key terms in knowledge management (KM), particularly tacit and explicit, to develop a better framework for a theoretical and practical understanding of KM. Design/methodology/approach – With the help of concepts like articulation and...

Persistent link: https://www.econbiz.de/10014879751

A critical reflective discourse of an interventionist research project

Dumay, John C. - In: Qualitative Research in Accounting & Management 7 (2010) 1, pp. 46-70

Purpose – The purpose of this paper is to provide a reflective discourse about a particular interventionist research project utilising a critical framework. Design/methodology/approach – The paper uses Alvesson and Deetz's tasks of critical research to analyse the application of...

Persistent link: https://www.econbiz.de/10014987904

A critical reflective discourse of an interventionist research project

Dumay, John C. - In: Qualitative Research in Accounting & Management 7 (2010) April, pp. 46-70

Persistent link: https://www.econbiz.de/10009319449