Article2005

An integrated framework for visualising intellectual capital

Christina Boedker · James Guthrie · Suresh Cuganesan

100 citations0/0 files storedJournal of Intellectual Capital

No readable copy stored yet — this record is metadata only.

No open-access location is known for this record yet.

Literature note Cite in a project Citation map

Intellectual Capital and Performance Analysis Accounting Theory and Financial Reporting Information Architecture and Usability

Abstract

Purpose The purpose of this article is to trace the techniques and consulting methods developed and deployed by an Australian project team during an investigation of a client organisation's intellectual capital management, measurement and reporting (ICMMR) practices. The article aims to highlight the benefits of adopting an integrated approach to investigating intellectual capital (IC) and proposes the Intellectual Capital Value Creation (ICVC) framework as an analytical model for extending the breadth and depth of existing management consulting and research practices into ICMMR. Design/methodology/approach The methods deployed by the project team during the consulting project included semi‐structured interviews and content analyses. Furthermore, the ICVC framework was developed and deployed as an analytical model to facilitate the investigation of the client organisation's ICMMR practices. Findings To the client organisation, the ICVC framework proved beneficial in that it enabled senior management to visualise their knowledge resources and how these contribute to organisational value creation. To the project team, the ICVC framework facilitated the identification of organisational knowledge management gaps, highlighting weaknesses in the client organisation's utilisation of its knowledge resources. The framework provides a structured approach for investigating organisations’ ICMMR practices and locating and analysing these within a strategic context. Originality/value The paper highlights to management consultants and others the importance of investigating client organisations’ ICMMR practices in an integrated manner and demonstrates to organisations the strategic significance of making “visible” their invisible sources of value creation.

Paper brief

Loading…

Cite this work

Citation unavailable for this work.

BibTeX RIS CSL-JSON

No public copy is stored for this record, so only the metadata is cited.

Citations in this library

Citation map →

Stored only when both papers are in the corpus — 100 citations exist upstream.

References

1997The New Organizational Wealth: Managing and Measuring Knowledge-Based Assets 2003Strategy Maps: Converting Intangible Assets into Tangible Outcomes 2001Intangibles: Management, Measurement, and Reporting 2000Intellectual capital literature review 1997Intellectual Capital: Navigating the New Business Landscape 2004Using content analysis as a research method to inquire into intellectual capital reporting 2000Intellectual capital: Australian annual reporting practices 2004Measuring intellectual capital: a new model and empirical study

Cited by

2010Innovation processes in social enterprises: an IC perspective 2011“Measuring for managing?” An IC practice case study 2013Measuring and reporting intellectual capital 2013A theoretical framework for assessing managing and indexing the intellectual capital 2016Relational capital disclosure, corporate reporting and company performance 2016The impact of intellectual capital on start-up expectations

Explore the map →

Papers that cite the same references — the relational fallback while embeddings are still backfilling.

Imported from OpenAlex (CC0) — nothing here is generated.