Intellectual Capital and Uncertainty of Knowledge: Control by Design of the Management System

Herremans, Irene M.; Isaac, Robert G.; Kline, Theresa J. B.; Nazari, Jamal A.

doi:10.1007/s10551-010-0642-7

Cited by 49 publications

(41 citation statements)

References 46 publications

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“…Relational capital interacting with structural capital is seen by managers to be a strategic means to gain, maintain or restore a company's competitive advantage company. Since these interactions between the different components of IC lead to sustainable competitive advantage, managers must develop tools to measure and manage the return on investment of these interrelations (Herremans et al, 2011). Even if the profitability of these interactions is difficult to measure, managers should take advantage of these them as part of a strategic goal.…”

Section: Discussionmentioning

confidence: 99%

An inductive typology of the interrelations between different components of intellectual capital

Albertini¹

2016

Management Decision

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Purpose -The purpose of this study is to enhance knowledge of the full set of interrelations between intellectual capital (IC) components by providing an inductive typology of their strategic interactions. Design/methodology/approach -To answer the research question we conducted a content analysis of CEOs' letters to shareholders published by 122 companies among the 200 first companies from the Fortune Global 500 from 2008 to 2012.Findings -The results show that these three IC components interact with each other around the central position held by relational and structural capital. Our findings underline the evolution of these interrelations over the period studied suggesting a strategic use of an IC components' framework according to the economic context faced by a company.Research limitations/implications -The study is based on the CEOs' letters that might limit the generalization of the findings. Nonetheless, this research highlights a full and fruitful set of interrelations between IC components providing a business practices-oriented typology. Practical implications -This study provides deep insights into the interrelations between ICcomponents that can significantly help managers to identify the strategic connections between IC dimensions.Originality/value -This study contributes to the literature by expanding the actual academic classification of IC to five clusters of components. This research highlights that relational capital interacting with structural capital holds a central position in companies' business strategy.

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Section: Discussionmentioning

confidence: 99%

An inductive typology of the interrelations between different components of intellectual capital

Albertini¹

2016

Management Decision

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“…This is the reason why firms should use their MAS to understand their managerial skills on the basis of knowledge acquisition and its later internal applications [46]. Interactive MAS use allows the integration of knowledge into the firm's core competences [47] and makes knowledge not just a TMT's tool but also a mechanism that allows adaptation to to environmental change, generates opportunities, increases information flow, improves innovation, and enhances technology transfer [48].…”

Section: Theoretical Background and Hypothesis Developmentmentioning

confidence: 99%

Management Accounting Systems, Top Management Teams, and Sustainable Knowledge Acquisition: Effects on Performance

Vásquez

Naranjo‐Gil

2020

Sustainability

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Organizations are increasingly aware of the importance of managing the acquisition processes of new and sustainable knowledge, which allows them to increase performance. These knowledge-acquisition processes require top management teams to focus on the external environment to search for sustainable opportunities and initiatives. This spurs top teams to make strategic decisions that require more comprehensive managerial information, which is provided by management accounting systems. Our research analyzes how top management team composition facilitates the acquisition of new knowledge. Our management accounting paper also analyzes the mediating effect of the interactive use of management accounting systems (MASs) and their impact on sustainable firm performance. A survey was conducted among the main manufacturer firms in the Republic of Ecuador. Results were analyzed by using the partial least squares methodology, and they showed a positive effect for the interactive use of management accounting systems on sustainable knowledge-acquisition processes. Results also showed that knowledge acquisition increased firm performance through an interactive use of MASs.

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“…The author agreed to adopt the most widely accepted framework of intellectual capital that consists of human capital, structural capital and relational capital (Chen, 2008;Chu et al, 2006;Herremans et al, 2011;Hsu and Fang, 2009;Namvar et al, 2010;Sharabati et al, 2010;Shih et al, 2010;Vergauwen et al, 2007). Human capital is considered as the heart of intellectual capital (Khalique et al, 2011c).…”

Section: Intellectual Capital Challengesmentioning

confidence: 99%

Factors enhancing the performance of SMEs’ services sectors: A conceptual framework

Darus

Yunus

Rahman

2017

Int. j. adv. appl. sci

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Small and Medium Enterprises (SMEs) services sector should be competent and capable enough to compete in the international arena. Hence, this conceptual paper is identifying challenges factors that could examine the enhancement of business performance, survival and success. Consequently, SMEs of services sectors' performance must also shift into the global knowledge-based economy. Therefore, the SMEs' business success sustainability highly depends on factors such as innovation, quality and intellectual capital. Furthermore, the strong knowledge of new challenges enables them to access the information of recent customer preferences, added values with current technologies. As a result, this study strives to investigate the factors that enhance the performance of SMEs services sector. In the end, this study, it is expected to contribute to new information and data support to the SMEs' in enhancing their performance in the services sector in central part of Malaysia as well employees, students and researchers. This would be the enabler solution for future challenges.

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Intellectual Capital and Uncertainty of Knowledge: Control by Design of the Management System

Abstract: decentralization, capabilities, intellectual capital, results-based control system, technology, uncertainty,

Cited by 49 publications

References 46 publications

An inductive typology of the interrelations between different components of intellectual capital

An inductive typology of the interrelations between different components of intellectual capital

Management Accounting Systems, Top Management Teams, and Sustainable Knowledge Acquisition: Effects on Performance

Factors enhancing the performance of SMEs’ services sectors: A conceptual framework

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