Accounting for intellectual capital: On the elusive path from theory to practice

Ανδρικόπουλος, Ανδρέας

doi:10.1002/kpm.355

Cited by 24 publications

(14 citation statements)

References 44 publications

Supporting

Mentioning

Contrasting

Unclassified

Order By: Relevance

“…For example, there is evidence that terminology used by KM/IC researchers has little relevance to industry professionals (Eijkman, 2011). Despite theoretical advancements in the KM/IC field, IC reporting has not become the central system for the valuation, measurement, and reporting of intangible assets (Andrikopoulos, 2010). Initially, the scholarly side of the KM/IC discipline was represented by both academics and practitioners; gradually, however, industry professionals withdrew from academic research.…”

Section: Introductionmentioning

confidence: 99%

Books as a knowledge translation mechanism: citation analysis and author survey

Serenko

Bontis

Moshonsky

2012

Journal of Knowledge Management

View full text Add to dashboard Cite

Purpose -As a response to the claims that much of management academic research is irrelevant from the practitioner perspective, this study aims to empirically investigate whether books serve as effective knowledge distribution agents and whether peer-reviewed publications are used in the development of book content.Design/methodology/approach -A citation analysis of 40 authored and nine edited books was done, followed by a survey of 35 book authors.Findings -This study refutes the previous claims that management academic research has made little impact on the state of practice. Peer-reviewed sources, such as refereed journals, book chapters, and conference proceedings, are used to develop the content of knowledge management and intellectual capital (KM/IC) books. Even though most business professionals do not directly read academic articles, the knowledge existing in these articles is delivered to them by means of books and textbooks.Practical implications -Scholarly research has played a significant role in developing the KM/IC field. This study confirms the existence of the indirect knowledge dissemination channels where books serve as knowledge transmission agents. Therefore, academics should not change their research behavior. Instead, infrastructure should be developed to facilitate the transition of scholarly knowledge to practitioners. The question is not whether academic research is relevant, instead it is whether it reaches practitioners in the most efficient way.Originality/value -This is the most comprehensive empirical investigation of the role of books in academic knowledge transition ever conducted.

show abstract

Section: Introductionmentioning

confidence: 99%

Books as a knowledge translation mechanism: citation analysis and author survey

Serenko

Bontis

Moshonsky

2012

Journal of Knowledge Management

View full text Add to dashboard Cite

show abstract

“…Intellectual capital (IC), defined as the set of intangible assets from which ventures can derive their competitive advantage, enhance profit and create value, continues to attract widespread attention (Bontis 1996;Bontis 1998;Bontis 2001;Sveiby 1997;Petty and Guthrie 2000;Hormiga et al 2011). Many scholars have already shed light on the different dimensions of intellectual capital (Andrikopoulos 2010). One of the most widely accepted definition by Edvinsson and Sullivan 1996 considered IC as the knowledge that can be converted into value.…”

Section: Introductionmentioning

confidence: 99%

Role of intellectual capital in augmenting the start-up intentions of Indians—an analysis using GEM data

Khan

Arafat

Raushan³

et al. 2019

J Glob Entrepr Res

View full text Add to dashboard Cite

Purpose: Although the intellectual capital (IC) has already received much attention from the researchers in the field of innovation performance, there is still a paucity in the measuring of the role of IC in venture creation. The present study is an attempt to examine the influence of IC on start-ups. Methodology: In this study, a large data set of 3360 respondents from India provided by the largest entrepreneurship research project GEM has been used. A logistic regression technique has been applied to measure the influence of IC on the entrepreneurial intentions. Findings: It has been found that the components of intellectual capital, i.e., knowledge and skills, entrepreneurial opportunities, and the network, has a positive and significant impact on the entrepreneurial intentions. Contribution: To the best of our knowledge, it is among the initial studies, which have examined the relationship between intellectual capital and entrepreneurial intentions. Only a few studies have already been done in developing countries like India by using a large data set.

show abstract

“…Managing IC efficiently (that is, managing and transforming various intangible resources to create or maximize value) is considered the key to sustain competitive edge for each kind of organization (Kujansivu, 2009;Kweh et al, 2013;Veltri & Bronzetti, 2015). The measurement of intellectual capital (IC) and its contribution to the firm's value is one of the central theme of the IC literature, since from the pioneering article of Bontis (1998) (Andrikopoulos, 2010;Booker et al, 2008;Dumay, 2014;Serenko & Bontis, 2004;Veltri, 2012). Several are the measurement method proposed and used in literature, both quantitative and qualitative (Pulic, 2000;Veltri, 2014).…”

Section: Introductionmentioning

confidence: 99%

Measuring Managerial Ability Using a Two‐stage SFA‐DEA Approach

Veltri

D’Orio

Bonanno

2016

Knowl Process Manag

View full text Add to dashboard Cite

The article focuses on the measurement of a relevant component of the human capital, the managerial ability (MA). Quantifying MA is central to management literature. Prior research indicates that manager specific features (ability, talent, reputation, or style) affect economic outcomes but, in management literature, most of the measures used in archival research also reflect significant aspects of the firm that are outside of management's control. The article aims to find a measure, better than existing ones, which allows distinguishing the effect of the manager from the effect of the firm in creating firm value. The article uses the “two‐stage SFA‐DEA” approach, in which both Stochastic Frontier Approach (SFA) and Data Envelopment Analysis (DEA) are used to estimate the efficiency scores firms adopt to derive a measure of MA. The idea is to obtain a measure of MA as a residue of the inefficiency equation of SFA and to use it as a new input to insert in the “second/third” DEA stage. Italian banks have been chosen as the sample to investigate and implement the model. The differences in results with or without this new MA measure provide evidence of the existence of this contribution. The originality of the article consists in the proposition of a new model to measure MA, which outperforms the alternative measures, simple to use as it is based on easily obtainable financial data and available for a broad cross section of firms, so opening the door to a wide array of studies previously difficult to conduct. Copyright © 2016 John Wiley & Sons, Ltd.

show abstract

Accounting for intellectual capital: On the elusive path from theory to practice

Cited by 24 publications

References 44 publications

Books as a knowledge translation mechanism: citation analysis and author survey

Books as a knowledge translation mechanism: citation analysis and author survey

Role of intellectual capital in augmenting the start-up intentions of Indians—an analysis using GEM data

Measuring Managerial Ability Using a Two‐stage SFA‐DEA Approach

Contact Info

Product

Resources

About