A proposal of intellectual capital maturity model (ICMM) evaluation

Abstract

Purpose The purpose of this paper is to propose a model to evaluate the degree of intellectual capital (IC) maturity into organizations. Design/methodology/approach This is a qualitative, applied research designed as an exploratory and descriptive investigation. It employs a case study to apply the intellectual capital maturity model, which is developed from the literature review. The Proknow-C method of systematic literature review is the procedure adopted for the literature review in Scopus, Science Direct and Web of Science databases. In total, 21 IC constructs were derived from such review and assessed by 18 reviewers (judges). Findings In the scientific literature, IC is mainly viewed as a resource or set of resources an organization for the creation of competitive advantage and value. Using the information gathered about different views on IC, this study proposes a construction of the theoretical model, based on the models of the capability maturity model–Software Engineering Institute and Asian Productivity Organization–Knowledge Management, the management model and the application protocol. Practical implications This research offers view on the nature of the concept of IC showing (IC) as a business asset through maturity scale. The analysis of the concept of IC is focused at organizational and dimensional levels. Originality/value This study contributes to the further development of the concept of IC regarding its measurement in organizations through the maturity scale.

Intellectual Capital, Technological Innovation and Firm Performance: Evidence from China’s Manufacturing Sector

“…Although different names are used to address IC components, it is generally believed that IC comprises HC, SC, and RC [24][25][26]. HC is correlated with employees' knowledge, skills, satisfaction, and motivation [24,27,28]. HC is a fundamental asset in an organization [29,30].…”

“…SC, the capturing of HC, refers to the knowledge that belongs to an organization after employees go home. It comprises organizational structures, procedures, processes, administrative programs, and culture [18,27,28,33,34]. SC builds the infrastructure that HC needs to create value.…”

“…RC deals with the relationships of associates of an organization and their loyalty to a company as well as the relationships with external groups [21,27,28,36]. Customer relationships are considered the most important type of RC [33].…”

Modelos de capital intelectual a nivel empresarial y su aporte en la creación de valor

“…Métodos actuales de medición para la creación de valor de forma financiera Los activos de conocimiento, considerados activos intangibles, no se reflejan en los estados contables y financieros, pero sí contribuyen a la creación de valor en la empresa y le otorgan una importancia estratégica en el desarrollo de las ventajas competitivas sostenibles. En consecuencia, se ha establecido la necesidad de que las empresas midan y gestionen estos activos, lo que les ha permitido sustentar las acciones y generar valor a largo plazo (Vaz et al, 2019).…”

Developing a Digital Twin and Digital Thread Framework for an ‘Industry 4.0’ Shipyard

“…As IP management maturity increases, companies can identify gaps related to engineering design, manufacturing planning, steps of a production process and service, and maintenance over the lifecycle. With the ease of tracible information and knowledge, organizations can fill in the missing gaps for generating real growth possibilities [45].…”