The Electronic Journal of Knowledge Management publishes original articles on topics relevant to studying, implementing, measuring and managing knowledge management and intellectual capital.

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Journal Article

Constructing Accountability for Intellectual Capital in Accountability Settings: Coupling Of Spaces And Logics  pp99-112

Victoria Konovalenko Slettli, Anatoli Bourmistrov, Kjell Grønhaug

© Sep 2018 Volume 16 Issue 2, The Management of IC and Knowledge “in action”, Editor: Dr Maria Serena Chiucchi and Dr Susanne Durst, pp73 - 186

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Several challenges face the notion of accountability in the context of non‑profit organizations. Included among these are multiple principle stakeholders with different objectives, interests, and level of influence, as well as output that is intangible or difficult to measure. In order to align stakeholders’ contradictory interests, for‑profit organizations employ market mechanisms. The non‑profit sector, however, lacks this type of regulation. It is suggested that governing bodies should adopt the responsibility of aligning various interests with the mission of the non‑profit organization. This paper addresses the issue of accountability for intellectual capital in the context of a non‑profit organization using the case of Severstal Corporate University. It approaches accountability by examining accountability practices that are socially constructed in their settings in terms of accountability relationships, the content of accounts, and justification mechanisms. The study suggests that accountability is constructed through the interaction of two subjects: ‘spaces’ and ’logics’. The study contributes to the research on accountability for IC in non‑profits by demonstrating how the mechanisms of customer feedback, reputation and ‘corporate rumors’ can be used in the alignment function of the governing bodies. Furthermore, the study contributes to the field of IC by suggesting a new framework/guidance for the organizations that do not use IC reporting but nonetheless want to provide stakeholders with IC information.


Keywords: accountability, intellectual capital, spaces, logics, settings, corporate university


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Journal Article

Regional Intellectual Capital Formation: A Computational Approach  pp189-201

Klaus Bruno Schebesch, Eduardo Tomé, Horațiu Șoim

© Jul 2014 Volume 12 Issue 4, ECIC 2014, Editor: Dagmar Caganova, pp187 - 272

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Abstract: The purpose of this paper is to test empirically the potential of Intellectual Capital (IC) as a driver of formation of cross border coalitions in European Union (EU) regions. The question is important given that, at present, economic and s ocial cohesion is a major factor of stability in the EU. We use a computational model based on different similarity matrices, for the cross‑border cases of Portugal and Spain and for Hungary and Romania, respectively. We find that the results differ with the form of attraction we suppose between the regions, namely driven by diversity or conservative. At least the potential for attraction between such regions, based in IC, may be a useful approach for modeling. We believe that our model should be replica ted in other EU regions, and thereby increased in depth. However, we regard our results as a promising step towards understanding some important organizing principles for the multi‑regional economics of the 21st century.


Keywords: Keywords: Metro-regions, cross-border regions, intellectual capital, innovation, complementarities and cooperation, cultural settings


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Journal Issue

Volume 16 Issue 2, The Management of IC and Knowledge “in action” / Sep 2018  pp73‑186

Editor: Dr Maria Serena Chiucchi, Dr Susanne Durst

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Special theme issue on The Management of IC and Knowledge “in action

‑bridging the gap between theory and practice

‑building bridges for different individuals interested in developing the field of IC/knowledge management

‑uniting different ways of thinking/mindsets to the benefit of IC/KM.

‑making room for dialogue on this matter.


Keywords: Intellectual capital, measurement, intangible assets, communities of practice, knowledge brokers, SME, Intellectual Capital, Churches, Assets and Liabilities, Organizational Culture, Value Creation, accountability, intellectual capital, spaces, logics, settings, corporate university, Knowledge Management, Small and Medium Enterprises (SMEs), Manufacturing, UK, Thailand, Tacit Knowledge, Knowledge Accumulation, Knowledge Transfer, Tacit Knowledge Capacity, Higher Education, Universities


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