Operationalising intellectual capital management: choosing a suitable approach

Abstract

Purpose -Intellectual capital (IC) management includes various activities that focus on identifying, measuring, controlling and developing the intangible resources of business. As a concept IC management is still theoretical -the managerial problem is that managers do not know the most appropriate approach for them to operationalise IC management. The purpose of this research is to understand the situation in which a suitable approach to IC management is chosen and factors affecting the choice.Design/methodology/approach -Factors that may affect choosing the approach to IC management are suggested in light of the literature. In addition, three cases in which a suitable approach to IC management is chosen in practice are examined. The main research method used in the cases is action research.Findings -The results may provide support when operationalisation of IC management is relevant. The framework presented can be used as a guideline when deciding how to operationalise IC management in one's own organisation. In addition, three examples are given of how IC management can be initiated and why certain choices have been made. Using the framework researchers can improve their models to take better of account various situations.Originality/value -This paper provides new knowledge about the situation in which a suitable approach to IC management is selected and the factors affecting the choice. The results contribute to the existing discussion on IC management by diminishing the gap between theory and practice.

Beyond eco‐efficiency: understanding CS through the IC practice lens

“…Table IV summarises how the case study companies’ approaches to managing their IC has changed at the various phases of CS. This summary addresses how the firms are identifying, measuring/valuing, controlling and reporting IC as key features of an IC management framework (Johanson et al , 2001; Sanchez et al , 2000; Kujansivu, 2008). The empirical data results sketch out the changing approach to the management of IC, particularly around the efficiency and strategic proactivity phases of CS.…”

Intellectual capital management and power mobilisation in a seaport

“…Academic discussion has been stressing the strategic importance of leveraging and managing intellectual capital (IC) for improving organisational performance (Schiuma and Lerro, 2008). IC management refers to different activities in identifying, measuring, controlling and developing intangible resources in a business, and organisations that manage their IC are better able to create value and respond to unanticipated economic and market changes (Kujansivu, 2008).…”

Una gestión activa de los intangibles empresariales y su incidencia en los resultados financieros de un modo sostenible

“…A pesar de estos trabajos, consideramos que la relación gestión del capital intelectual y los resultados obtenidos no ha sido convenientemente abordado. El concepto de gestión del capital intelectual a menudo se solapa con el de gestión del conocimiento (Chatzkel, 2001;Wiig, 1997aWiig, , 1997bKoening, 2000;Kujansivu, 2008). La gestión del conocimiento se refiere a una perspectiva táctica y operativa, y está orientada a las actividades relacionadas con la gestión y facilitación de la creación y difusión del conocimiento, mientras que la gestión del capital intelectual se centra en un aspecto en un aspecto más estratégico (Wiig, 1997a).…”

“…Su función es cuidar de un modo de holístico el capital intelectual de la empresa. La gestión del capital intelectual incluye diferentes actividades como la identificación, la medición, el control y el desarrollo de los intangibles empresariales (Kujansivu, 2008). Dado que los intangibles constituyen la principal fuente de ventaja competitiva consideramos que su gestión debería redundar en una mejora en los resultados, tal y como sugieren Peña (2002) o Tull y Dumay (2007).…”