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.

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Information about the European Conference on Intellectual Capital (ECIC) is available here
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Journal Issue
Volume 7 Issue 4, ECIC 2009 / Jul 2009  pp397‑534

Editor: Christiaan Stam, Daan Andriessen

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In Search of Alternative Metaphors for Knowledge; Inspiration from Symbolism  pp397‑404

Daniel Andriessen, Marien Van Den Boom

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Pictures of Knowledge Management, Developing a Method for Analysing Knowledge Metaphors in Visuals  pp405‑414

Daniel Andriessen, Eja Kliphuis, Jane McKenzie, Christine van Winkelen

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The Frontier of Linearity in the Intellectual Capital Metaphor  pp415‑424

Constantin Bratianu

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IC—based Inter‑industry Variety in Serbia  pp425‑436

Sladjana Cabrilo

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The Meaning of Intangible Assets: New Insights into External Company Succession in SMEs  pp437‑446

Susanne Durst, Stefan Gueldenberg

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Identifying a Suitable Approach for Measuring and Managing Public Service Productivity  pp447‑458

Aki Jääskeläinen

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How to Conduct the Audit of Intellectual Capital in Polish Tourism Business?  pp459‑468

El bieta Maria Kot

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Abstract

Intellectual capital (IC) — defined by the values such as knowledge, skills, experience, organisational, social and cultural relations etc. — is one of the most important assets of tourism business and can be perceived as the factor having the greatest influence on the company's value. Due to the leading role of intangible assets in tourism sector, it is important to specify the IC structure and diagnose IC assets for tourism industry. The results of the diagnosis should be taken into consideration in IC management and in the decision‑making process within the organisation. The diagnosis of the IC condition is an issue which has not been the subject of any detailed research in Polish environment. The lack of specific tools as well as the real need for resolving the title problem has been the inspiration for a deeper investigation. The goal of the undertaken research was to prepare the methods of IC audit in tourism companies and to create necessary, utilitarian auditing tools. The main objective was to be achieved by performing the research tasks presented in the paper, among which the most important are: Review of the theory and different IC valuating and measuring methods (literature of the subject). Executing the initial research among experts, executives and employees of tourism market, using Individual in‑Depth Interview (IDI) and participant observation methods. Preparation of an IC audit's algorithms. Programming a software of IC audit implementation. Application of the IC audit prototype to an experimental group with the aim of eliminating any methodological and technical faults. Implementation of the IC audit in chosen Polish tourism companies. Presentation of the results (reporting). The initial research clearly indicated, that the knowledge resulting from an IC audit is useful and necessary for executives. Reporting of IC audit lets managers identify and highlight the missing or neglected elements of IC structure and recommends certain activities in management procedures, designed to enhance business performance. This paper presents the results of the research done so far, but the main goal is to implement the IC audit tool in Polish tourism companies and prove its efficiency. 

 

Keywords: intellectual capital, intangible assets, IC audit, management, tourism, Poland

 

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Measuring the Impacts of an IC Development Service: the Case of the Pietari Business Campus  pp469‑480

Paula Kujansivu, Antti Lönnqvist

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Business Model Evolution in IA IC Support Centres and the Role of Market‑Making  pp481‑488

Iain Russell

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Intellectual Capital of the European Union 2008: Measuring the Lisbon Strategy for Growth and Jobs  pp489‑500

Christiaan Stam, Daan Andriessen

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The Impact of Welfare State Development on Social Trust Formation: an Empirical Investigation  pp501‑508

Larysa Tamilina

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Using Scenarios to Explore the Potential for Shifts in the Relative Priority of Human, Structural and Relational Capital in Generating Value  pp509‑516

Christine van Winkelen, Jane McKenzie

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Applying Intellectual Capital Process Model for Creating a Defensive Protection System to Local Traditional Knowledge: the Case of Mea‑hiya Community  pp517‑534

Pitipong Yodmongkon, Nopasit Chakpitak

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