Measuring, Visualizing, and Controlling Intangible Assets in Knowledge Management

Seyr, Bernhard F.; Hoffer, Thomas E.

doi:10.1007/s13132-020-00676-8

Cited by 7 publications

(6 citation statements)

References 26 publications

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“…The result of the first hypothesis is in line with the central notion of the KBV of the firm (Grant, 1996) according to which, knowledge assets and its components are widely recognized as the main determinants of value creation, as such strategic assets represent the wealth of ideas, know-how, infrastructures and network that lead to sustained competitive advantage in an organization (Asiaei et al, 2018). This result corroborates the findings of a great deal of previous work (Bontis, 1998;Asiaei and Jusoh, 2015;Sardo and Serrasqueiro, 2017;Seyr and Hoffer, 2020). The finding of the fourth hypothesis is in agreement with the premise of the "fit-as-mediation" which states that knowledge-related factors could determine the usage and design of specific organizational systems such as management accounting and control systems in general and PMS in particular .…”

Section: Discussionsupporting

confidence: 87%

“…Knowledge assets construct and its components serve as inputs to a firm's value-creation procedure by which the company can develop and leverage its key capabilities and competencies to achieve higher performance (Wu and Hu, 2012). Knowledge assets factors are among the most strategic resources for stimulating continuous innovation and performance in organizations (Seyr and Hoffer, 2020). What constitutes knowledge assets can be both the outputs of the knowledge transformation process and the accumulated stock of skills, knowledge and experience of its employees (Bontis et al, 1999Namasivayam and Denizce, 2006;.…”

Section: Knowledge Assetsmentioning

confidence: 99%

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Knowledge assets, capabilities and performance measurement systems: a resource orchestration theory approach

Asiaei

Rezaee

Bontis

et al. 2021

JKM

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Purpose The pivotal role of knowledge management (KM) and its extensive implications have been debated in the academic literature with insufficient focus on its link to particular organizational control mechanisms such as performance measurement systems (PMS). To bridge this gap and building on resource orchestration theory, this paper aims to investigate the relationships between KM factors, PMS and corporate performance. Design/methodology/approach Based on a survey data set of 92 listed companies in Iran, the framework and hypotheses were tested using structural equation modeling (SEM) based on partial least squares (PLS). Findings The SEM-PLS results indicate that knowledge assets are significantly associated with both PMS and corporate performance while knowledge process capabilities (KPC) are not significantly associated with PMS and corporate performance. This study also shows that PMS mediates the relationship between knowledge assets and corporate performance. Practical implications The results suggest that the use of appropriate management control systems plays an effective role in synchronizing, aligning and orchestrating a company’s various knowledge resources, which, in turn, can lead to superior overall performance. Originality/value Building on a unique synthesis of resource orchestration theory and the knowledge-based view of the firm, the results of this study provide the first empirical evidence on how PMS intervenes in the relationship between knowledge resources (knowledge assets and KPC) and corporate performance.

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Section: Discussionsupporting

confidence: 87%

Section: Knowledge Assetsmentioning

confidence: 99%

Knowledge assets, capabilities and performance measurement systems: a resource orchestration theory approach

Asiaei

Rezaee

Bontis

et al. 2021

JKM

View full text Add to dashboard Cite

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“…The knowledge assets' construct and its components serve as inputs to a company's value creation mechanism, through which it can develop and leverage its capabilities to achieve higher performance (Ali et al, 2022). Knowledge asset-related factors are among the most strategic resources used to stimulate innovation and sustainable performance in organizations (Seyr and Hoffer, 2020). The elements of knowledge assets may involve both the outputs of the knowledge transformation process and the accumulated reservoirs of skills, knowledge and experiences of employees (Bontis et al, 1999(Bontis et al, , 2001Namasivayam and Denizce, 2006;Asiaei et al, 2020).…”

Section: Knowledge Assets As the Value Driver As Well As The Antecede...mentioning

confidence: 99%

Knowledge assets, innovation ambidexterity and firm performance in knowledge-intensive companies

Asiaei¹,

Bontis²,

Yaghoubi³

et al. 2023

JKM

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Purpose This study aims to build upon resource orchestration theory to theorize and empirically test a model that demonstrates how knowledge assets and innovation ambidexterity trigger a synergy in favor of firm performance. Design/methodology/approach Drawing on a survey of 158 Iranian knowledge-intensive companies, this study uses the partial least squares based on structural equation modeling to test the research hypotheses. Findings The results show that two elements of knowledge assets, namely, structural and relational capital, indirectly affect firm performance through the full mediation of innovation ambidexterity. The findings indicate that human capital has no relationship with both innovation ambidexterity and firm performance. Practical implications This study offers fresh insights into the issue of how organizations can create value from an effective orchestration of various strategic resources and capabilities, including knowledge assets and innovation ambidexterity. Originality/value This study applies resource orchestration theory to concurrently the areas of knowledge resources and organizational ambidexterity to show how innovation ambidexterity plays a role in translating three various knowledge assets into performance.

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“…Among these studies, Jordão and Novas (2017) develop a conceptual model to explain how the processes of knowledge generation, acquisition, management and sharing in small and medium-sized enterprises (SMEs) networks are influenced by the organizational background and the network development process. Seyr and Hoffer (2021) apply a conceptual approach based on a review of the literature, in order to design new tools for portfolio analysis of intangible assets.…”

Section: Discussionmentioning

confidence: 99%

“…Hsu and Sabherwal, 2012;Kianto et al, 2014;Seleim and Khalil, 2011). Knowledge management has become established as a multidisciplinary field of research in social sciences and management studies IC between measurement and reporting since the turn of the new millennium (Seyr and Hoffer, 2021). Several scientific publications highlight the importance of KM for the productivity and sustainability of firms (Zheng and Wang, 2018).…”

Section: Ic Between Measurement and Reportingmentioning

confidence: 99%

Intellectual capital between measurement and reporting: a structured literature review

Paoloni

Modaffari

Ricci

et al. 2022

JIC

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PurposeIn the past decade, intellectual capital (IC) measurement and reporting have been feeding scientific debate; however, only few studies address these issues together. The present research aims to provide an integrated view of the topics covered by the existing literature and to highlight the emerging research trends and set the agenda for future research.Design/methodology/approachThis study develops a structured literature review (SLR) of the extant research concerned with IC measurement and reporting, using a comprehensive sample of 1,021 articles extracted from the Scopus database.FindingsThe findings of the SLR show that the existing literature focuses on seven research areas: IC and public sector; IC university and education; IC evaluation method; internal and external IC disclosure; IC and CSR; management of IC in organizations; other. Overall, findings indicate that IC measurement and reporting are highly researched topics that continue to attract the interests of scholars. Finally, the SLR analysis has allowed outlining a future research agenda, with particular reference to the IC evaluation method and internal and external IC disclosure research areas.Research limitations/implicationsThe main limitation of this research lies in the manual screening of relevant studies, which entails some degree of subjectivity. Furthermore, another limitation research could be considered the use of a single database (Scopus).Originality/valueThe present study brings potential contributions for scholars and practitioners. From a scholarly perspective, the paper provides a systematization of scientific contributions that have dealt with IC measurement and reporting. In particular, it contributes to the scholarly debate bringing into focus various IC measurement and reporting issues in the landscape of private and public organizations. Referring to practical implications, our research supports the strategic use of IC measurement and reporting as a key lever for improving the management of firms. Using an analytical framework that combines insights from the agency, stakeholder and legitimacy theories, this study highlights that IC reporting activity should be used strategically as a means to engage with all firm's stakeholders, in particular with a view to reducing information asymmetry and improving firm reputation.

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Measuring, Visualizing, and Controlling Intangible Assets in Knowledge Management

Cited by 7 publications

References 26 publications

Knowledge assets, capabilities and performance measurement systems: a resource orchestration theory approach

Knowledge assets, capabilities and performance measurement systems: a resource orchestration theory approach

Knowledge assets, innovation ambidexterity and firm performance in knowledge-intensive companies

Intellectual capital between measurement and reporting: a structured literature review

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