intellectual capital taxonomy
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TRANSCRIPT
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Intelligent Reporting of IC
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To manage intellectual capital,
you must first locate it (Stewart, 1998)
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Methods of identifying IC
Manual content analysis
Develop the categories of IC
Coding (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
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Methods of identifying IC
Automatic content analysis
1.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
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The character of IC
IC is everywhere
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The character of IC
IC is Dynamic
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The character of IC IC is complex
(Marr, 2004)
(Dumay&Cuganesan, 2011)
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Manual
Automatic
What’s next ?
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4th Stage-ecosystem(Edvinsson2013; Dumay,2013)
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The conventional IC reporting Skandia 1994 1995 1996 1997 1998 1999 2000 2001 2002Report Sup to
annual report
Sup to interim report
Sup to annual report
Sup to annual report
IC report (HC only)
Environmental report
Environmental report
Annual report (HC only)
HC 9 8 9 10 0 0 0 0 5SC 19 10 9 14 0 0 0 0 0RC 23 14 8 2 0 0 0 0 0FC 19 12 12 14 0 0 0 0 0R&D 18 11 17 14 0 0 0 0 0
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Our Goal (1) To produce dynamic IC reporting (√)
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Our Goal (2)To produce dynamic IC reporting (√)
To recognize the complexity of IC
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From Prof.Eric Tsui
Taxonomy
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(Mouritsen, 2009)
separate
Training- human capital -skills
Training- structural capital –information technology
Training- relational capital - customer
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IC taxonomy
Identify actual IC reports from Knowledge-intensive Organizations
Collect IC indicators from the IC reports can be found
Count the instants of indicators across the different organizations and years and then choose the most commonly used one
Do a Manual content analysis for IC indicators to identify the IC-related keywords and mapping with the most appropriate IC category (Human capital, Structural capital, Relational capital)
Establish the IC taxonomy
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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
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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.