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Towards a Digitally Enabled Knowledge Society Read chapter Read first chapter

2018 | OriginalPaper | Chapter

8. Measuring and Safeguarding Intellectual Capital

Authors : Klaus North, Gita Kumta

Published in: Knowledge Management

Publisher: Springer International Publishing

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Abstract

This chapter addresses the issues of intellectual capital reporting and how to protect and safeguard the knowledge of an organisation. The challenge to define adequate measures reflecting the contribution of intangible assets to value creation and business success is discussed. Several approaches of intellectual capital reporting and intangible assets monitoring are presented. The second part of the chapter is devoted to knowledge risks and means of protecting intellectual assets. The KM tool presented at the end of the chapter is the knowledge inven tory.

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previous chapter Information and Communication Technologies Supporting the Digital Transformation of Knowledge Work
next chapter How to Put Knowledge Management into Practice
Footnotes
1
This chapter is based North and Gueldenberg (2011) and on North (1999, pp. 184).
 
2
See for example Lev et al. (2005).
 
4
Further information under 7 www.​akwissensbilanz.​org
 
5
Danish Ministry of Science, Technology and Innovation (Hrsg.) (2002), “Intellectual Capital Statements in Practice – Inspiration and Good Advice”, p. 3. 7 http://​www.​videnskabsminist​eriet.​dk/​fsk/​publ/​2002/​intellectualcaps​tatements/​intcapst.​pdf [15-08-2002].
 
Literature
Abhayawansa, S., & Guthrie, J. (2014). Importance of intellectual capital information: A study of Australian analyst reports. Australian Accounting Review, 1, 66–83.CrossRef
Bornemann, M., & Leitner, K.-H. (2002). Entwicklung und Realisierung einer Wissensbilanz für eine Forschungsorganisation. Eine Fallstudie zum Forschungszentrum Austrian Research Centers Seibersdorf. In P. Pawlowsky & R. Reinhardt (Eds.), Wissensmanagement für die Praxis: Methoden und Instrumente zur erfolgreichen Umsetzung (pp. 335–367). Neuwied o. J: Luchterhand.
Bueno, E., Salmador, M. P., & Longo-Somoza, M. (2014). Advances in the identification and measurement of intellectual capital and future developments in the intellectual capital research agenda: Experience of the intellectus model and proposal of a synthetic index. Knowledge Management Research and Practice, 12(3), 339–349.CrossRef
Danish Agency for Trade and Industry. (2000). A guideline for intellectual capital statements (p. 1). Copenhagen: Danish Ministry for Trade and Industry.
Harvey, M., & Lusch, R. (1997). Protecting the core competencies of a company: Intangible asset security. European Management Journal, 15(4), 370–380.CrossRef
Kaplan, R. S., & Norton, D. P. (1996). The balanced scorecard. Boston: Harvard Business School Press.
Leitner, K.-H., et al. (2000). Entwicklung eines Bilanzierungssystems. Forschung Austria Report_A.03_08/00, Forschung Austria, Wien.
Mouritson, J., Larsen, HT., & Bukh, PND. (2001). Intellectual capital and the capable firm: Narration, visualization and numbering for numbering knowledge. Report Copenhagen Business School and Aarhus School of Business.
North, K., Probst, G., & Romhardt, K. (1998). Wissen messen. Ansätze, Erfahrungen und kritische Fragen. Zeitschrift für Führung und Organisation, 67(3), 158–166.
North, K. (1999). Wissensorientierte Unternehmensführung: Wertschöpfung durch Wissen. (6th ed. 2016). Wiesbaden: Gabler Verlag.
North, K., & Gueldenberg, S. (2011). Effective knowledge work. London: Emerald.
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Probst, G., Raub, S., & Romhardt, K. (1997). Wissen managen. Wiesbaden: Gabler.
Quinn, J. B. (1992). Intelligent enterprise. New York: The Free Press.
Roos, J., et al. (1998). Intellectual capital. New York: New York University Press.
Stewart, T. A. (1997). Intellectual capital. London: Nicholas Brealey.
Veltri, S., & Bronzetti, G. (2015). A critical analysis of the intellectual capital measuring, managing, and reporting practices in the non-profit sector: Lessons learnt from a case study. Journal of Business Ethics, 131(2), 305–318.CrossRef
Metadata
Title
Measuring and Safeguarding Intellectual Capital
Authors
Klaus North
Gita Kumta
Copyright Year
2018
Book
Knowledge Management

Print ISBN: 978-3-319-59977-9

Electronic ISBN: 978-3-319-59978-6

Copyright Year: 2018

DOI
https://doi.org/10.1007/978-3-319-59978-6_8