Intellectual capital – defining key performance indicators for organizational knowledge assets

Intellectual capital – defining key performance indicators for organizational knowledge assets Measuring intellectual capital is on the agenda of most 21st century organisations. This paper takes a knowledge‐based view of the firm and discusses the importance of measuring organizational knowledge assets. Knowledge assets underpin capabilities and core competencies of any organisation. Therefore, they play a key strategic role and need to be measured. This paper reviews the existing approaches for measuring knowledge based assets and then introduces the knowledge asset map which integrates existing approaches in order to achieve comprehensiveness. The paper then introduces the knowledge asset dashboard to clarify the important actor/infrastructure relationship, which elucidates the dynamic nature of these assets. Finally, the paper suggests to visualise the value pathways of knowledge assets before designing strategic key performance indicators which can then be used to test the assumed causal relationships. This will enable organisations to manage and report these key value drivers in today's economy. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Business Process Management Journal Emerald Publishing

Intellectual capital – defining key performance indicators for organizational knowledge assets

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Publisher
Emerald Publishing
Copyright
Copyright © 2004 Emerald Group Publishing Limited. All rights reserved.
ISSN
1463-7154
DOI
10.1108/14637150410559225
Publisher site
See Article on Publisher Site

Abstract

Measuring intellectual capital is on the agenda of most 21st century organisations. This paper takes a knowledge‐based view of the firm and discusses the importance of measuring organizational knowledge assets. Knowledge assets underpin capabilities and core competencies of any organisation. Therefore, they play a key strategic role and need to be measured. This paper reviews the existing approaches for measuring knowledge based assets and then introduces the knowledge asset map which integrates existing approaches in order to achieve comprehensiveness. The paper then introduces the knowledge asset dashboard to clarify the important actor/infrastructure relationship, which elucidates the dynamic nature of these assets. Finally, the paper suggests to visualise the value pathways of knowledge assets before designing strategic key performance indicators which can then be used to test the assumed causal relationships. This will enable organisations to manage and report these key value drivers in today's economy.

Journal

Business Process Management JournalEmerald Publishing

Published: Oct 1, 2004

Keywords: Intellectual capital; Assets; Performance measurement (quality); Knowledge management

References

  • A metric for measuring knowledge codification in organisation learning
    Albino, V.; Garavelli, A.C.; Schiuma, G.
  • Knowledge management benchmarks
    Chase, R.L.
  • The Strategic analysis of intangible resources
    Hall, R.
  • Developing and managing knowledge through intellectual capital statements
    Mouritsen, J.; Bukh, P.N.; Larsen, H.T.; Johnson, T.H.
  • Dynamic theory of the firm
    Spender, J.C.
  • Intellectual Capital: The New Wealth of Organizations
    Stewart, T.A.
  • A knowledge‐based theory of the firm to guide in strategy formulation
    Sveiby, K.E.
  • Dynamic capabilities and strategic management
    Teece, D.J.; Pisano, G.; Shuen, A.

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