A Human Resource Perspective on Intellectual Capital

Johanson, Ulf

doi:10.1016/b978-0-7506-7799-8.50012-7

Cited by 20 publications

(13 citation statements)

References 8 publications

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“…The move toward HC reporting is still in an early phase, and industry-specific HC analysis and reporting are even more embryonic. Despite increasing investor demand for more information on intangible assets (Van der Meer-Kooistra and Zijlstra 2001; Guthrie, Petty and Johanson 2001;Johanson 2005), we found analysts slow to systematically report on human capital even in a knowledge-intensive industry such as the biotech sector. Industry players appear to view analysts as more operational than strategic in their use of HC data.…”

Section: Beyond Formulaic Reporting: Strategic Analysis Of Hcmentioning

confidence: 71%

Human capital reporting: Should it be industry specific?

O’Donnell

Kramar

Dyball

2009

Asia Pacific Journal of Human Resources

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Boards are exploring ways to report the value of intangible assets to investors. This paper explores human capital reporting and notes human capital is not reported within or between industry sectors in a standardised way. As a further development in a suite of models, we propose a framework, the Star Model, as a step in the standardisation of interpreting and reporting on human capital to investors. In developing this model, the authors question whether human capital reports should be industry specific, given that the human capital drivers of value vary across industry groups. For the knowledge-intensive biotechnology industry in particular, there may be a case for parallel forms of news flow from Boards to markets: technical news, financial news and human capital news. We conclude that more empirical research into human capital analysis and reporting in other industry sectors will be needed.

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Section: Beyond Formulaic Reporting: Strategic Analysis Of Hcmentioning

confidence: 71%

Human capital reporting: Should it be industry specific?

O’Donnell

Kramar

Dyball

2009

Asia Pacific Journal of Human Resources

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“…The question appears to be centred on the consistency of the familiness link with respect to the economic entity. In other words, it becomes essential to understand the provisional character of the proactive action of family members on business performance levels [33,34].…”

Section: The Contribution Of Familiness To Value Creation: Methodologymentioning

confidence: 99%

Intellectual Capital and Value Creation Process in Family Firm: A New Combined Model

Agliata¹,

Tuccillo²,

Rey³

et al. 2019

JHRM

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The purpose of this paper is to define a new combined model of business valuation for family firm, considering the implications of IC. The role of the family component in business valuation is condensed into the continuity of a transgenerational perspective. The question appears to be centred on the consistency of the familiness link with respect to the economic entity. In other words, it becomes essential to understand the provisional character of the proactive action of family members on business performance levels. After having discussed some of critical theoretical opinions on the peculiar aspects of family business-with particular attention to the relationship between the contribution of cognitive resources inferable from the familiness in the company management and the propensity to create value by the company itself-the aim is to find the most appropriate method to enhance the specificity of the family business and express the size of the equity value in a neutral and objective manner. The methodology is deductive; the integrated model is structured starting from the general framework of business valuation and then proceeds with its adaptation to familiness, intended as a particular attestation of IC. In this way, a new integrated model is made available for a subsequent step of empirical implementation and validation through its application in a family organization. The main advantage of this model is the ability to measure and manage IC and financial/non-financial performance. The added value of this work will enrich the academic literature regarding IC measurement systems in family firms; it also provides an original integrated model that is able to exhibit the advantages highlighted above.

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“…Human capital is recognized by many authors as the organization's most important intangible resource (Johanson, 2005;Marr & Roos, 2005) playing a fundamental role within firms in this new knowledge-based economy (Edvinsson & Malone, 1997;Sveiby, 1998Sveiby, , 2000Becker et al, 2001) and being the driving force of the other two elements of IC: relational and structural capital (Fornell, 2000). The technological advances experienced both by firms and society in general have meant that the required worker profile is increasingly one with competencies, attitudes and intellectual agility that permit critical and systematic thinking within the changing and uncertain environment that he/she must confront (Bontis, 2002).…”

Section: Human Capital In New Venturesmentioning

confidence: 98%

Intellectual capital and new ventures: the entrepreneur's cognizance of company management

Hormiga

Hancock

Valls‐Pasola

2013

Knowledge Management Research & Practice

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The purpose of this research is to analyse the intellectual capital gauges most often utilized by entrepreneurs in the management of new ventures and to relate the use of these gauges to business performance. On the basis of interview data collected from 103 entrepreneurs, we provide evidence that the use of such measuring techniques impacts positively on overall business performance. Moreover, the results indicate that those entrepreneurs utilizing some form of intellectual capital (IC) measurement have superior results. Consequently, we highlight the importance of detecting, measuring and utilizing IC for new ventures stressing the potential benefits that such analysis can have on the initial steps taken by an entrepreneur in venture formation and business development.

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A Human Resource Perspective on Intellectual Capital

Cited by 20 publications

References 8 publications

Human capital reporting: Should it be industry specific?

Human capital reporting: Should it be industry specific?

Intellectual Capital and Value Creation Process in Family Firm: A New Combined Model

Intellectual capital and new ventures: the entrepreneur's cognizance of company management

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