Identifying the Components and Importance of Intellectual Capital in Knowledge-Intensive Organizations

Khan, Muhammad Wasim

doi:10.5296/ber.v4i2.6594

Cited by 14 publications

(13 citation statements)

References 43 publications

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“…These human, organisational and relational capital assets can be used to create value to the organisation especially in industries where the technological know-how offers a firm its competitive advantage. However, the concept of intellectual capital is rather complex, and until now, it has not been fully understood by most of the organisations (Khan, 2015). Therefore, there is a vital need for more research in IC disclosures.…”

Section: Discussionmentioning

confidence: 99%

Corporate Governance and Intellectual Capital Disclosure: Evidence from the Scandinavian Countries

Xia¹,

Beelde²

2018

IJLIC

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In the modern society intellectual capital (IC) disclosure offers valuable insights on the information transparency between the organisation and its stakeholders. The purpose of the present study is to analyse the determinants of IC disclosure based on the firm data collected from the Scandinavian countries. We have chosen to analyse 123 annual reports in the local language for the period of 2008 to 2012. The annual reports act as one of the best sources of data revealing important information about firms that are beyond the reporting requirements of the accounting regulations. This paper combines the empirical research of IC disclosure with the previous literature to identify its strategic implications on corporate governance. The aim is to examine the relationship between firm size, leverage ratio, information asymmetry and industry-specific factors on the level of IC disclosure. Our results call the potential need for more IC disclosure.

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Section: Discussionmentioning

confidence: 99%

Corporate Governance and Intellectual Capital Disclosure: Evidence from the Scandinavian Countries

Xia¹,

Beelde²

2018

IJLIC

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“…In addition to tangible assets, intangible assets contribute to organizational behaviour indicator values and must be taken into account if a real and effective strategy is to be implemented. An organization with better intangible PAs has better prospects of long-term success (Andrews and Serres, 2012;Greco et al, 2013;Khan, 2014).…”

Section: Approach For Accounting For Intangible Assets In Organizations From a Systemic Perspectivementioning

confidence: 99%

System dynamics and agent-based modelling to represent intangible process assets characterization

Sánchez-Segura

Dugarte-Peña

Medina-Domínguez

et al. 2018

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Purpose This paper aims to address the use of modelling and simulation tools to enhance intangible process assets management by simulating and automating their characterization depending on their quality and impact on an organizational business goal. Design/methodology/approach The authors conducted a study comparing two simulation-based approaches to characterize intangible assets: system dynamics and agent-based simulation. Findings Strategic business studies have not yet considered the use of simulation techniques to characterize the intangible assets at length. The proposed solution introduces significant improvements for strategic data visualization, providing company stakeholders with a practical and helpful prism through which to view an easily adaptable, cheap and meaningful source of information about their company’s process assets, and their behaviour based on operation indicators. Practical implications This research offers decision-makers in knowledge-intensive organizations alternatives for effective strategic decision-making and for leveraging prospective views based on the specification of the organization’s knowledge. To do this, stakeholders will be able to use very promising low-cost simulation-based tools to create practical scenarios and potential situations that generate inputs for debate and decision-making by senior and middle management. Originality/value This paper reports an unprecedented comparative study of system dynamics and agent-based simulation to speed-up the characterization of the intangible process assets based on their quality and impact on strategic goals. It stresses the benefits and implications of the use of these techniques for better strategic management.

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“…He proclaimed that to maximize man's level of satisfaction and earnings, there must be freedom in performing works according to man's talents and abilities. As a result, high quality products and more units of labour per hour will be produced (Khan, 2014). Intrinsically, besides acquiring skills and knowledge themselves, SME entrepreneurs should stimulate a culture in which knowledge is valued across their organizations.…”

Section: Applying Ibn Khaldun's Theory Development Of the Ic Componenmentioning

confidence: 99%

How Can Ibn Khaldun’s Economic Philosophy Revive the Intellectual Capital of Entrepreneurs

Zin¹,

Adnan²,

Abdullah³

2017

ASS

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Ibn Khaldun's magnificent reflections on the economic growth and philosophical insights into the behavior of human beings and society, as well as interrelationships among various disciplines such as politics, economics, sociology and education have reckoned him the outstanding figure in the social sciences and one of the greatest philosophers in the world. A comprehending to Ibn Khaldun's Economic Philosophy and its outcomes for outstanding business performance assists entrepreneurs in managing intellectual capital (IC) purposefully. IC is deliberated as an indispensable factor in an organizational exertion to accentuate on bringing about competitive gains and augmenting value creations in knowledge-based economy. Instead of engaging merely on innovativeness of new products, Small and Medium Enterprise (SME) entrepreneurs must also concentrate on administering IC in accordance to Ibn Khaldun's Economic Philosophy. This paper targets to appreciate and re-examine contributions in Ibn Khaldun's Economic Philosophy and IC in entrepreneurial researches and indicate how Ibn Khaldun's Theory of Development is pertinent to research in the expanse of IC.

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Identifying the Components and Importance of Intellectual Capital in Knowledge-Intensive Organizations

Cited by 14 publications

References 43 publications

Corporate Governance and Intellectual Capital Disclosure: Evidence from the Scandinavian Countries

Corporate Governance and Intellectual Capital Disclosure: Evidence from the Scandinavian Countries

System dynamics and agent-based modelling to represent intangible process assets characterization

How Can Ibn Khaldun’s Economic Philosophy Revive the Intellectual Capital of Entrepreneurs

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