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Accounting for the employee in the intellectual capital statement

Accounting for the employee in the intellectual capital statement On the basis of three examples of intellectual capital statements that make the individual its central figure, this article discusses the role of individuals in knowledge creation. After all, it is often claimed that the individual is the “container” of knowledge and therefore, what it means to account for the individual is an issue. However, analysing these individual competence statements (intellectual capital statements), it is clear that the individual is never alone. It is always related to organisational purposes and the individual competency statement makes the individual an organisational entity because individual competency is related either to organisational bonus systems, to corporate revenues or to the organisational configuration of its knowledge resources. Through the individual competency statement, the individual is made an organisational entity. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Journal of Intellectual Capital Emerald Publishing

Accounting for the employee in the intellectual capital statement

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References (32)

Publisher
Emerald Publishing
Copyright
Copyright © 2003 MCB UP Ltd. All rights reserved.
ISSN
1469-1930
DOI
10.1108/14691930310504563
Publisher site
See Article on Publisher Site

Abstract

On the basis of three examples of intellectual capital statements that make the individual its central figure, this article discusses the role of individuals in knowledge creation. After all, it is often claimed that the individual is the “container” of knowledge and therefore, what it means to account for the individual is an issue. However, analysing these individual competence statements (intellectual capital statements), it is clear that the individual is never alone. It is always related to organisational purposes and the individual competency statement makes the individual an organisational entity because individual competency is related either to organisational bonus systems, to corporate revenues or to the organisational configuration of its knowledge resources. Through the individual competency statement, the individual is made an organisational entity.

Journal

Journal of Intellectual CapitalEmerald Publishing

Published: Dec 1, 2003

Keywords: Intellectual capital; Human capital; Competences; Human resourcing; Knowledge

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