Intellectual capital taxonomy

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  • 1. Intelligent Reporting of IC
  • 2. To manage intellectual capital,you must first locate it (Stewart, 1998)
  • 3. Methods of identifying IC Manual content analysisDevelop the categories of ICCoding (put IC-related information into the classification based on the selected criterion )Counting the number of IC items Advantages Disadvantages Offer a technique of gathering data Time-consuming Benefit stakeholder and legitimacy theory Personal bias involved in the process of coding Bridge the academic and practical world The complexity of IC is ignored
  • 4. Methods of identifying IC Automatic content analysis1.Electronic search (Bontis, 2003)2.Software ”Concordance” (Oliveras et al. 2008)3.Off-the-shelf tool “Factiva” (Lee& Guthrie, 2010) Advantages Disadvantages Save time and labor (123) Ignore the synonyms Identify practical IC terms (3) Fail to map with concrete classification Difficult to replicate
  • 5. The character of IC IC is everywhere
  • 6. The character of IC IC is Dynamic
  • 7. The character of IC IC is complex (Dumay&Cuganesan, 2011)(Marr, 2004)
  • 8. Manual AutomaticWhat’s next ?
  • 9. 4th Stage-ecosystem (Edvinsson2013; Dumay,2013)
  • 10. The conventional IC reporting Skandia 1994 1995 1996 1997 1998 1999 2000 2001 2002 Report Sup to Sup to Sup to Sup to IC report Environm Environme Annual annual interim annual annual (HC only) ental ntal report report report report report report report (HC only) HC 9 8 9 10 0 0 0 0 5 SC 19 10 9 14 0 0 0 0 0 RC 23 14 8 2 0 0 0 0 0 FC 19 12 12 14 0 0 0 0 0 R&D 18 11 17 14 0 0 0 0 0
  • 11. Our Goal (1)To produce dynamic IC reporting (√)
  • 12. Our Goal (2)To produce dynamic IC reporting (√)To recognize the complexity of IC
  • 13. Taxonomy From Prof.Eric Tsui
  • 14. (Mouritsen, 2009) separateTraining- human capital -skillsTraining- structural capital –information technologyTraining- relational capital - customer
  • 15. IC taxonomyIdentify actual IC reports from Knowledge-intensive OrganizationsCollect IC indicators from the IC reports can be foundCount the instants of indicators across the different organizations and years and then choose themost commonly used oneDo a Manual content analysis for IC indicators to identify the IC-related keywords and mappingwith the most appropriate IC category (Human capital, Structural capital, Relational capital)Establish the IC taxonomy
  • 16. Our Goal (3)To produce dynamic IC reporting (√)To recognize the complexity of IC through tagging keywords (√)To establish IC eco-system by mobilizing IC
  • 17. Reference• Bernard Marr, Giovanni Schiuma, & Neely, A. (2004). The dynamics of value creation: mapping your intellectual performance drivers Journal of Intellectual Capital, 5(2), 312-325.• Dumay, J. (2013). The third stage of IC: Towards a new IC future and beyond Journal of intellectual Capital, 14(1).• Edvinsson, L. (2013). IC 21: reflections from 21 years of IC practice and theory. Journal of Intellectual capital 14(1), 163-172.• John Dumay, & Cuganesan, S. (2011). Making sense of intellecutal capital complexity: measuring through narrative. Journal of Human Resource Costing & Accounting, 15(1), 24-49.• Mouritsen, J. (2009). Classification, measurement and ontology of intellectual capital entities. Journal of Human Resource Costing & Accounting, 13(2), 154-162.• Stewart, T. (1998). Intellectual Capital: The New Wealth of organizations. perfomance improvement.