scispace - formally typeset
Journal ArticleDOI

The 2nd wave of knowledge management: The management control of knowledge resources through intellectual capital information

Reads0
Chats0
TLDR
In this paper, the authors propose a method to analyse and design intellectual capital information so that it can be an input to the management of knowledge resources, and illustrate this with an analysis of the firm Coloplast's intellectual capital statement.
About
This article is published in Management Accounting Research.The article was published on 2005-09-01. It has received 200 citations till now. The article focuses on the topics: Intellectual capital & Personal knowledge management.

read more

Citations
More filters
Journal ArticleDOI

The dynamics of value creation: mapping your intellectual performance drivers

TL;DR: In this paper, the authors highlight the importance of visual representations of strategic intent in order to understand how organizational resources, especially intangible assets and intellectual capital, are used to create value.
Journal ArticleDOI

Knowledge management and measurement: a critical review

TL;DR: A literature review and categorised analysis of the rapidly growing number of KM publications is provided to offer a comprehensive reference for new-comers embarking on research in the field with a particular focus on the area of knowledge measurement.
Journal ArticleDOI

Intellectual capital measurement: a critical approach

TL;DR: In this paper, a case study on how a division of a large Australian financial institution utilised an approach based on complexity theory to investigate IC in practice, using narrative, numbers and visualisations to make sense of IC at a particular point in time.
Journal ArticleDOI

Intellectual capital, management accounting practices and corporate performance : perceptions of managers

TL;DR: In this article, the authors examine whether and in what way, managers perceive that the level and shape of intellectual capital within firms influences management accounting practice, specifically, performance measurement, planning and control, capital budgeting, and risk management.
Journal ArticleDOI

Effects of actor‐network theory in accounting research

TL;DR: In this article, the authors discuss how Bruno Latour's version of actor-network theory has influenced accounting research, and they also show that there is unexplored potential in more recent writings which may lead to further inspiration and research in the field of accounting.
References
More filters
Journal ArticleDOI

A Dynamic Theory of Organizational Knowledge Creation

TL;DR: In this paper, the authors propose a paradigm for managing the dynamic aspects of organizational knowledge creating processes, arguing that organizational knowledge is created through a continuous dialogue between tacit and explicit knowledge.
Book

The Knowledge Creating Company

TL;DR: The Japanese companies, masters of manufacturing, have also been leaders in the creation, management, and use of knowledge-especially the tacit and often subjective insights, intuitions, and ideas of employees as discussed by the authors.
Book ChapterDOI

The Core Competence of the Corporation

TL;DR: The most powerful way to prevail in global competition is still invisible to many companies as discussed by the authors, which is why the concept of the corporation itself has not yet been recognized as a powerful competitive advantage.
Book

The consequences of modernity

TL;DR: In this paper, the authors present a Phenomonology of modernity and post-modernity in the context of trust in abstract systems and the transformation of intimacy in the modern world.
Book

We Have Never Been Modern

Bruno Latour
TL;DR: This article argued that we are modern as long as we split our political process in two - between politics proper, and science and technology, which allowed the formidable expansion of the Western empires.