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)
442 pages
English edition · First published 2013 by MSRT Press · ISBN 9789642841646
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