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Reading an intellectual capital statement: Describing and prescribing knowledge management strategies

Reading an intellectual capital statement: Describing and prescribing knowledge management... This paper introduces a framework for analysing intellectual capital statements. It is suggested that the three-way model of intellectual capital (human, organisations and structural) can be developed in its descriptive and its prescriptive qualities. Another model is offered which relate intellectual capital indicators to the firm's knowledge strategy. This IC accounting system describes the transactions that allow the firm's knowledge strategy to be implemented and it prescribes an agenda from which it is possible to monitor the effects around intellectual resources, to qualify and upgrade them and to survey the portfolio of intellectual resources. An example of Systematic Software Engineering's two intellectual capital statements from 1999 and 2000 is used to illustrate how intellectual capital statements may be read from this perspective. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Journal of Intellectual Capital Emerald Publishing

Reading an intellectual capital statement: Describing and prescribing knowledge management strategies

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Publisher
Emerald Publishing
Copyright
Copyright © 2001 MCB UP Ltd. All rights reserved.
ISSN
1469-1930
DOI
10.1108/EUM0000000006086
Publisher site
See Article on Publisher Site

Abstract

This paper introduces a framework for analysing intellectual capital statements. It is suggested that the three-way model of intellectual capital (human, organisations and structural) can be developed in its descriptive and its prescriptive qualities. Another model is offered which relate intellectual capital indicators to the firm's knowledge strategy. This IC accounting system describes the transactions that allow the firm's knowledge strategy to be implemented and it prescribes an agenda from which it is possible to monitor the effects around intellectual resources, to qualify and upgrade them and to survey the portfolio of intellectual resources. An example of Systematic Software Engineering's two intellectual capital statements from 1999 and 2000 is used to illustrate how intellectual capital statements may be read from this perspective.

Journal

Journal of Intellectual CapitalEmerald Publishing

Published: Dec 1, 2001

Keywords: Customers; Intellectual property; Accounting; Information; Management

References