Building blocks to a knowledge valuation system (KVS)

Green, Annie

doi:10.1108/03055720610682951

Cited by 6 publications

(9 citation statements)

References 3 publications

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“…Second, it investigates the content and format used in the CIC and provides insights to management's thinking. In terms of practical contribution, organizations can take advantage of the knowledge gained from this paper to drive, share and analyze the CIC in line with its strategic direction (Green, 2006). This paper also extends prior studies on the CIC in terms of geographic coverage, where few multiple jurisdictions investigations were covered (Abeysekera and Guthrie, 2002;Petty and Guthrie, 2000).…”

Section: Introductionmentioning

confidence: 62%

The communication of intellectual capital: the “whys” and “whats”

Wee

Chua

2016

Journal of Intellectual Capital

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Purpose – The purpose of this paper is twofold: first, to identify motivations that drive communication of IC (CIC); and second, to investigate content and format used in CIC from three perspectives, namely, human capital information, relational capital information and structural capital information. Design/methodology/approach – A global survey was conducted with 200 banks’ senior executives responsible for annual report (AR), followed by content analysis of each bank’s AR. Findings – The study found four motivations of CIC, namely, management responsibility to stakeholders, collective behavior, corporate responsibility and compliance. Content analysis of banks’ AR found structural capital information most prevalent, followed by human capital and relational capital. Five types of formats were analyzed to show the different presentation used in the CIC. Research limitations/implications – Current data source was limited to banking and focussed on English language publications. Practical implications – The study provides regulators insights to forces that either compel or hinder CIC, and updates literature on management’s thinking and priorities in CIC. Originality/value – This study is possibly the first paper that investigates the motivation of CIC for reporting, where IC is an important asset to organizations. The findings on the content and format used in CIC extend existing studies to a wider, global scale.

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Section: Introductionmentioning

confidence: 62%

The communication of intellectual capital: the “whys” and “whats”

Wee

Chua

2016

Journal of Intellectual Capital

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“…Finally, we conclude with some thoughts on the scope and practicality of adopting value added knowledge management in the field. Green (2006) insightfully suggests that "to define and manage knowledge, it must be known within the context of the business enterprise, what is to be done with them" echoing Stewart's (1999) earlier axiom for measuring and deriving value from knowledge. This, in essence, is known as the knowledge strategy of the enterprise.…”

Section: Value-added Knowledge Managementmentioning

confidence: 99%

“…This, in essence, is known as the knowledge strategy of the enterprise. To increase the probability of adding value, successful businesses articulate the link between the strategy of their enterprise and what its workforce needs to know, share and learn to execute the strategy (Green, 2006). Strategy -which is after all the identification of the desired future state, specific objectives to be obtained, and the action necessary to achieve the objective -ideally includes all major strategic areas, such as markets, suppliers, human resources, competitive advantages, positioning, critical success factors and value chains (op.…”

Section: Value-added Knowledge Managementmentioning

confidence: 99%

Value‐added knowledge management for financial performance

Sharma

Hui

Tan³

2007

Vine

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Purpose -This paper aims to study the economic significance of using a blended business and knowledge strategy through the lens of conventional financial management before and after the implementation of KM initiatives in a knowledge-intensive, high-growth firm that had gone through business diversification through organic developments as well as mergers and acquisitions for over a decade. Design/methodology/approach -The economic value added (EVA) method is proposed as a measure of the effective usage of capital funding in the firm before and after its KM program. The extent of the economic impact due to the contributions of various KM strategies was analyzed using standard financial management reporting. This enabled the derivation of follow-on KM initiatives that were consistent with the target objectives. Findings -The EVA method was found to be valid and credible in determining the net impact of various KM initiatives. This was in a form that was comprehensible to top management and KM decision-makers. Research limitations/implications -Knowledge management as a strategic imperative has gained significance over the past decade for its ability to handle the complexity of information to further create, transfer and reuse intellectual capital. More importantly, KM is seen as the key business enabler across different enterprises for its ability to enhance competitiveness and shareholder value. The EVA method used in this paper has allowed the valuation of KM initiatives. Practical implications -The emergence of KM as a blended business strategy has hence proved to be vital for the sustainability of the knowledge-driven business model that looks beyond the physical and financial into intellectual and social capital. Originality/value -The paper presents a longitudinal case study of a fairly large East Asian conglomerate.

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“…For business practitioners, in understanding the factors underlying the communication of IC, organizations can take advantage of this knowledge to drive, share and analyze its communication of IC in line with its strategic direction, as IC positively impacts organizational performance (Green, 2006). The study also serves as an opportunity to understand management thinking and their priorities in reporting (mandatory) or organizational disclosure (volunteered).…”

Section: Communicate Icmentioning

confidence: 99%

“…At the same time, it can form an important step to motivate and guide other organizations in the disclosure of IC in meeting stakeholders' needs (Demartini & Pailoni, 2013;Dumay, 2009b). Moreover, in understanding these factors, organizations can also take advantage of this knowledge to formulate the communication of IC in line with its strategic directions (Green, 2006).…”

Section: Importance Of Understanding Factors Underlying Communication Of Icmentioning

confidence: 99%

The study of the communication of intellectual capital

Wee¹

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The study examines the communication of intellectual capital (CIC), defined as information disclosure of an organization's intangible assets through annual report and supplementary corporate disclosure (ARS). Three research gaps were identified: (1)There is insufficient understanding of the drivers behind corporate disclosure of IC in the ARS; (2) How IC is communicated for corporate reporting, particularly content and formats used; and (3) The relationship between CIC and organizational performance (OP) has not been established.The study of CIC draws from three theoretical perspectives. Stakeholder Theory ascribes management responsibility to report to multiple stakeholders and interests.Thus the need to explore factors underlying CIC (RO1). Legitimacy Theory highlights management's discretion in reporting based on perceived importance to stakeholders, which questions what and how CIC is reported (RO2A). Finally, Impression Management Theory suggests possible influence of CIC in enhancing perception of respectability and importance, thus the examination of the relationship between CIC and OP (RO2B).To gather empirical evidence, data was collected from surveys, 1-to-1 interviews and ARS. Two global surveys were conducted with 200 senior executives of banks responsible for ARS, supplemented with 1-to-1 interviews from a smaller subset of executives. To address RO1, factor analysis was applied on the survey results, supplemented with 1-to-1 interviews. For RO2A, ANOVA analysis and content analysis was undertaken on ARS, supplemented with 1-to-1 interviews. For RO2B, Negative Binomial Regression was used to investigate the relationship between CIC and OP.In RO1, four factors were found to drive organizations in CIC, namely compliance, management responsibility to stakeholders, corporate leadership and collective behavior. Stakeholder Theory applied in the context of CIC uncovered four main groups of stakeholders to focus -regulators, community-at-large, investors, stockbrokers and analysts, and peers. In RO2A, structural capital information (SCI) guidance and good advice. I am eternally grateful to him, as he has opened up a whole new world of academic research and publishing, building on my passion for research. I have made the right choice in choosing Wee Kim Wee School of Communications & Information (WKWSCI) at Nanyang Technological University for my Masters and Doctorate pursuits, as the school has built an amazing team of professors to learn from.

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Building blocks to a knowledge valuation system (KVS)

Cited by 6 publications

References 3 publications

The communication of intellectual capital: the “whys” and “whats”

The communication of intellectual capital: the “whys” and “whats”

Value‐added knowledge management for financial performance

The study of the communication of intellectual capital

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