On the 'Essential Condition' of Intellectual Capital: Labour!

David, O'Donnell; Tracey, Mairead; Henriksen, Lars Bo; Cleary, Peter; Bontis, Nick; Kennedy, Tom D.; O’Regan, Philip

doi:10.2139/ssrn.808245

Cited by 4 publications

(2 citation statements)

References 41 publications

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“…The purpose of KM is to build the intellectual capital of a firm (Bontis, 1996;O'Regan et al, 2001O'Regan et al, , 2005O'Donnell et al, 2004O'Donnell et al, , 2006Seleim et al, 2004). As such, the academic field benefits from a wide variety of perspectives such as accounting (Bontis, 2003;Cleary et al, 2007), library science (Lytras et al, 2005), education (Bontis and Girardi, 2000; information systems (Lytras and Pouloudi, 2006;Serenko et al, 2007;Turel et al, 2007), project management (Lytras and Pouloudi, 2003), ethics (Bontis and Mograbi, 2006), collaborative software (McKnight and Bontis et al, 2003;Serenko and Bontis, 2004a;Chauhan and Bontis, 2004;Brett and Bontis, 2004), e-commerce (Bontis and de Castro, 2000;Bontis and Chung, 2000; and strategic management (Choo and Bontis, 2002).…”

Section: Literature Review and The Study's Modelmentioning

confidence: 99%

Longitudinal knowledge strategising in a long-term healthcare organisation

Bontis

Serenko

2009

IJTM

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Long-term healthcare organisations significantly benefit from Knowledge Management (KM). However, the extant literature has little empirical support for this statement. Using the KM instrument developed by Bontis and Fitz-enz (2002), this paper extends prior studies by evaluating behaviours within a not-for-profit context over several years. As such, it tests a comprehensive causal model that illustrates the inputs and outputs of effective KM. Longitudinal data was collected during three temporal periods which provides unique insight related to the optimal strength of each causal link over time. These results also broaden the initial findings developed by Bontis and Fitz-enz.

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Section: Literature Review and The Study's Modelmentioning

confidence: 99%

Longitudinal knowledge strategising in a long-term healthcare organisation

Bontis

Serenko

2009

IJTM

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“…Even though human capital is the critical asset of the knowledge era, most organizations are ill-equipped and not trained to measure and report on these assets (O'Donnell et al, 2004(O'Donnell et al, , 2006. In most cases, senior executives have no clear understanding of how their intellectual capital directly impacts their own performance (O'Regan et al, 2001(O'Regan et al, , 2005.…”

Section: Introductionmentioning

confidence: 99%

Managing risk with intellectual capital statements

Sällebrant¹,

Hansen

Bontis

et al. 2007

Management Decision

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If you would like to write for this, or any other Emerald publication, then please use our Emerald for Authors service information about how to choose which publication to write for and submission guidelines are available for all. Please visit www.emeraldinsight.com/authors for more information. About Emerald www.emeraldinsight.comEmerald is a global publisher linking research and practice to the benefit of society. The company manages a portfolio of more than 290 journals and over 2,350 books and book series volumes, as well as providing an extensive range of online products and additional customer resources and services.Emerald is both COUNTER 4 and TRANSFER compliant. The organization is a partner of the Committee on Publication Ethics (COPE) and also works with Portico and the LOCKSS initiative for digital archive preservation. AbstractPurpose -The purpose of this paper is to present an empirical research study which took a novel examination of the relationship between risk and transparency with regards to a company's intellectual capital assets. The objective of this study is to evaluate how the systematic and idiosyncratic risk of publicly traded companies correlates with the degree of available information regarding their intellectual capital statements. Design/methodology/approach -Intellectual capital is measured within the framework of a rating system that includes 44 parameters within eight focus areas. These data were collected from key informants at eight publicly traded IT companies in Sweden. Findings -The results show a negative correlation between idiosyncratic risk and transparency and a positive correlation between market risk and transparency. However, the correlation between risk and transparency may partly be explained by organization size. Research limitations/implications -This study was based on a small set of firms within one country so generalizability is limited. Practical implications -The suggested methodology of intellectual capital measurement has since been used by over 400 organizations across four different continents. Originality/value -This methodology consists of both qualitatively metrics as well as quantitative metrics that are then triangulated together to test various hypotheses.

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