Please use this identifier to cite or link to this item: http://hdl.handle.net/1959.14/77530
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- Title
- An Integrated framework for visualising intellectual capital
- Related
- Journal of intellectual capital, Vol. 6, Issue 4, p.510-527
- DOI
- 10.1108/14691930510628799
- Publisher
- Emerald Group Publishing
- Date
- 2005
- FoR/RFCD Code(s)
-
150100 Accounting, Auditing and Accountability
- Author/Creator
- Boedker, Christina
- Author/Creator
- Guthrie, James
- Author/Creator
- Cuganesan, Suresh
- Description
- Purpose – The purpose of this article is to trace the techniques and consulting methods developed and deployed by an Australian project team during an investigation of a client organisation's intellectual capital management, measurement and reporting (ICMMR) practices. The article aims to highlight the benefits of adopting an integrated approach to investigating intellectual capital (IC) and proposes the Intellectual Capital Value Creation (ICVC) framework as an analytical model for extending the breadth and depth of existing management consulting and research practices into ICMMR. Design/methodology/approach – The methods deployed by the project team during the consulting project included semi-structured interviews and content analyses. Furthermore, the ICVC framework was developed and deployed as an analytical model to facilitate the investigation of the client organisation's ICMMR practices. Findings – To the client organisation, the ICVC framework proved beneficial in that it enabled senior management to visualise their knowledge resources and how these contribute to organisational value creation. To the project team, the ICVC framework facilitated the identification of organisational knowledge management gaps, highlighting weaknesses in the client organisation's utilisation of its knowledge resources. The framework provides a structured approach for investigating organisations’ ICMMR practices and locating and analysing these within a strategic context. Originality/value – The paper highlights to management consultants and others the importance of investigating client organisations’ ICMMR practices in an integrated manner and demonstrates to organisations the strategic significance of making “visible” their invisible sources of value creation.
- Description
- 18 page(s)
- Subject Keyword
- 150100 Accounting, Auditing and Accountability
- Subject Keyword
- intellectual capital
- Subject Keyword
- knowledge management
- Subject Keyword
- management consultancy
- Subject Keyword
- project teams
- Subject Keyword
- research methods
- Resource Type
- journal article
- Organisation
- Macquarie University. Macquarie Graduate School of Management
- Identifier
- http://hdl.handle.net/1959.14/77530
- Identifier
- ISSN:1469-1930
- Identifier
- mq-rm-2005000571
- Language
- eng
- Reviewed
