Intellectual Capital Statement (ICS) as a method of measurement and management of knowledge assets
Ładowanie...
Data
2012
Autorzy
Tytuł czasopisma
ISSN czasopisma
Tytuł tomu
Wydawca
Academic Publishing International Ltd
Abstrakt
The article describes empirical verification of an interesting model – IC Statement (ICS). ICS is
an example of a method which emphasizes the European contribution into the developing trend of
intellectual capital (IC) measure and evaluation, with particular attention paid to the SME sector (a strong
presence of Scandinavian countries and the USA is noticeable here). ICS is presented here as a tool
enabling us to manage and evaluate IC of a company and to demonstrate the dynamics of its changes.
The article contains a case study of a company operating in the construction sector in Poland. It also
provides a critical analysis of strengths and weaknesses of the model. Therefore it is worth considering
whether the ICS model stands a chance of becoming a commonly accepted method of evaluating and
measuring IC in small and medium enterprises (Polish experiences in this scope). The survey is practical,
but it also offers the presentation of theoretical foundations concerning the concept of IC. Important part
of this analysis is the definition of IC elements and their evaluation within the QQS approach (quality,
quantity and systematic management) included in this article. The analysis of IC finishes with the
presentation of the fields of intervention (IC management portfolio), a tool which is particularly useful for
company managers. The presented results may be of interest to other companies, internal and external
stakeholders seeking information on what IC is, what its elements are, how to identify particular
categories of IC, how to measure it, how to present IC inside the company, how to manage it to increase
company value, how to identify IC elements and competitive position in a particular company, where to
seek information on size and quality of IC, how much the company depends on a particular element of IC.
Opis
Artykuł dostępny również na stronie : http://works.bepress.com/cgi/viewcontent.cgi?article=1019&context=anna_ujwary-gil
Słowa kluczowe
intellectual capital, measurement, intellectual capital statement, ICS, construction company, case study, Poland
Cytowanie
Proceedings of the 13th European Conference on Knowledge Management. Vol. 2. Ed. by J. G. Cegarra. Spain, Universidad Politécnica de Cartagena, 6-7 September. Reading, UK : Academic Publishing International Ltd, 2012. - s. 1211-1222