Intellectual Capital: Management, Development and Measurement Models

3rd Edition - 2013

Edición de la obra Intellectual Capital

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