The Electronic Journal of Knowledge Management aims to publish perspectives on topics relevant to the study, implementation and management of knowledge management
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Information about the European Conference on Knowledge Management (ECKM) is available here.

For info on the International Conference on Intellectual Capital, Knowledge Management and Organisational Learning (ICICKM), click here
Information about the European Conference on Intellectual Capital (ECIC) is available here
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Journal Issue
Volume 5 Issue 4 / Dec 2007  pp347‑550

Editor: Charles Despres

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Knowledge Work Practices in Global Software Development  pp347‑356

Gabriela Avram

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Intellectual Capital and Organizational Performance: an Empirical Study of the Pharmaceutical Industry  pp357‑362

Alka Bramhandkar, Scott Erickson, Ian Applebee

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From Individual Learning to Organizational Learning  pp363‑372

Delio Ignacio Castaneda, Manuel Fernández Rios

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Tacit Knowledge Elicitation and Measurement in Research Organisations: a Methodological Approach  pp373‑386

Alexeis Garcia-Perez, Amit Mitra

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Competence Matters More than Knowledge  pp387‑398

A G Hessami, M Moore

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Managing Structural Diversity: the Case of Boundary Spanning Networks  pp399‑410

Eli Hustad

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Folksonomies, Collaborative Filtering and e‑Business: is Enterprise 2.0 One Step Forward and Two Steps Back?  pp411‑418

Kevin Johnston

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A Model of Antecedents of Knowledge Sharing  pp419‑426

Radwan Alyan Kharabsheh

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A Consistent Assessment of Intellectual Capital in SMEs InCaS: Intellectual Capital Statement — Made in Europe  pp427‑436

Kai Mertins, Markus Will

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How to Ensure the Quality and Reliability of Intellectual Capital Statements?  pp437‑448

Kai Mertins, Wen-Huan Wang, Markus Will

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Abstract

To gain competitive advantage in Europe, it is vital for small and medium sized enterprises (SMEs) to utilise knowledge efficiently and to tap into full innovation potential. Reporting those intangible assets systematically to customers, partners, investors or creditors has become a critical success factor. Thus, managing "intellectual capital" (IC) becomes increasingly important for future‑oriented organisations. Conventional balance sheets and controlling instruments are not sufficient any more, because intangible assets are not considered. The collective research project "Intellectual Capital Statement — Made in Europe" considers national experiences and the current state‑of‑the‑art on measuring IC and will establish a European ICS guideline for implementing Intellectual Capital Statements (ICS). The ICS is an instrument to assess, develop and report an organisation's IC, to monitor critical success factors systematically, and to support strategic management decisions (cf. Mertins, Will 2007).For customers, investors and especially creditors, after receiving an ICS, one of the first things that usually comes into their mind is: Is this information "reliable"? To ensure a high quality level of ICS and to be accepted by, for instance, the financial market, it is important to have a neutral third party who certifies the reliability of the document. Learning from the experiences of ISO 9001 certification, assessment for the European Excellence Award and of financial audits, an ICS audit methodology has been developed. The ICS audit verifies the conformity with the European guideline respective ICS implementation process and the completeness of the ICS content. Furthermore, it will check whether the content is plausible, verifiable and representative for the company. To ensure sustainability, the auditor will get a picture of whether the ICS content is communicated and the stated actions for improvements are in progress or already realised. The main focus of this paper is to demonstrate how to ensure the quality and reliability of IC reporting and how to promote the sustainable realisation of actions by ICS audits. 

 

Keywords: Intellectual capital, intellectual capital statement, quality management, audit methodology, knowledge management, SME European commissionresearch

 

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Knowledge and Life Cycle of an Organization  pp449‑452

Zygmunt Mietlewski, Ryszard Walkowiak

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Building a Taxonomy for Understanding Knowledge Management  pp453‑466

Kun Nie, Tieju Ma, Yoshiteru Nakamori

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Knowledge Management: Turning Intangible Assets into Feasibility in the Automotive Sector  pp467‑476

Lourdes Sáiz, Ana Maria Lara, Roberto Alcalde

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Knowledge Management for Virtual Reality Applications in a Home Rehabilitation Virtual Network  pp477‑486

Emil Scarlat, Virginia Maracine, Adriana Nica

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MaKE First Steps — How a Definition of Knowledge Can Help your Organisation  pp487‑496

Peter Sharp

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Knowledge Maps and Mathematical Modelling  pp497‑504

Tomas Subrt, Helena Brozova

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Exploration of Knowledge Sharing Challenges in Value Networks: a Case Study in the Finnish Grocery Industry  pp505‑514

Hanna Timonen, Jari Ylitalo

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Does Intellectual Capital Management 'Make a Difference'? A Critical Case Study Application of Structuration Theory  pp515‑526

John A. Tull, John C. Dumay

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Integrating Individual and Organisational Learning Initiatives: Working Across Knowledge Management and Human Resource Management Functional Boundaries  pp527‑538

Christine van Winkelen, Jane McKenzie

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Intangible Assets: Importance in the Knowledge‑Based Economy and the Role in Value Creation of a Company  pp539‑550

Dmitry Volkov, Tatiana Garanina

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