Intellectual Capital: Management, Development and Measurement ModelsContents Table of Figures Lists of Tables Foreword Preface
- Chapter One: Intellectual Capital: An Introduction
Knowledge: What is it and How is it? Towards a phenomenology of the Knowledge Economy New Forms of Organisational Resources Intangible Assets Intellectual Capital Human Capital Structural Capital Information and Knowledge Assets Conclusion
- Chapter Two: Intellectual Capital: Management and Development 81
Intellectual Capital Management: A definition Knowledge Acquisition Vs. Knowledge Creation Knowledge Management Knowledge Management and Intellectual Capital Management Knowledge Management: Human Capital Knowledge Management: Organisational and Structural Capital Knowledge Management: Relational and Social Capital Organisational Culture Organisational Culture and Human Capital Organisational Culture and Structural Capital Management of Organisational Learning Organisational Learning and Intellectual Capital Management of Organisational Capabilities Organisational Capabilities and Intellectual Capital Management of Collaborative and Coopetitive Relationships Interorganisational partnership and Intellectual Capital Conclusion
- Chapter Three: Intellectual Capital: Measurement Models 147
Organisational Performance and Performance Measurement Accounting for Tangible Assets Accounting for Intangible Assets Intellectual Capital Measurement: An Overview Intellectual Capital Measurement: Descriptive Models The Market Capitalisation (MC) Models Tobin’s q Invisible Balance Sheet Market-to-Book Ratio KNOWCORP The Direct Intellectual Capital (DIC) Models Human Resource Costing & Accounting (HRCA) HR Statement Citation-Weighted Patents Technology Broker Accounting for the Future (AFTF) Inclusive Valuation Methodology (IVM) Total Value Creation (TVC) Intellectual Asset Valuation The Value Explorer FiMIAM The Return on Assets (ROA) Models Economic Value Added (EVA) Calculated Intangible Value (CIV) Value Added Intellectual Coefficient (VAIC) Knowledge Capital Earnings The Scorecard (SC) Models Balanced Score Card Holistic Accounts Skandia Navigator Intangible Asset Monitor IC-Index Value Creation Index (VCI) Knowledge Audit Cycle Value Chain Scoreboard Knowledge Assets and Intellectual Capital Framework (OECD) IC Rating Dynamic Valuation of Intellectual Capital (IC-dVAL) Measuring and Accounting Intellectual Capital(MAGIC) Business IQ National Intellectual Capital Index The Visualisation Models (VIS) Models Knowledge Assets Map (KAM) Performance Prism Value+ Strategy Map Value Creation Map Seer Model The Prescriptive Models International Federation of Accountants Guideline Nordika Guideline MERITUM Guideline Italian Guideline Spanish Guideline Danish Guideline German Guideline Japanese Guideline Australian Guideline Austrian Guideline Scottish Guideline Irish Guideline RICARDIS Guideline InCaS Guideline The Knowledge Assets Measurement Models World Bank’s Knowledge Assessment Methodology (KAM) United Nations Economic Commission for Europe (ECE) eEurope National Knowledge Assets Measurement European KM Forum Assessment Model e-Readiness Index Intellectual Capital Tools Celemi`s Tango Tool Bates Gruppen`s Company IQ Measurement System Ericsson’s Cockpit Communicator Tool Conclusion
- Chapter Four: Intellectual Capital: An Analytical Bibliography 329
- Chapter Five: Intellectual Capital: Glossary of Terms
Appendices References
Index ------------------------------ First published in 2009. Second edition published in 2009. Third edition published in 2013. Intellectual capital: management, development and measurement models / Jalil Khavand Kar, Ehsan Khavandkar. 424.p. 24 × 17 cm. Includes bibliographical references and index. ISBN: 978-964-2841-64-6 HD 53.KH2S4 2013 658.4038 1688220 1. Intellectual Capital Management 2. Measurement Models 3.Development |