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 Intellectual Capital (ECIC) is available here
 
Journal Issue
Volume 7 Issue 5 / Dec 2009  pp535‑662

Editor: Kimiz Dalkir

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Design of Sustainable Development: Intellectual Value of Large BRIC Companies and Factors of their Growth  pp535‑558

Elvina Bayburina, Tatiana Golovko

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Intellectual Capital in Tech Industries: a Longitudinal Study  pp559‑566

Scott Erickson, Helen Rothberg

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What is the Value of Knowledge Management Practices?  pp567‑574

Fahmi Ibrahim, Vivien Reid

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Intellectual Capital Disclosures: the Search for a new Paradigm in Financial Reporting by the Knowledge Sector of Indian Economy  pp575‑582

Mahesh Joshi, Dharminder Singh Ubha

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Evaluating Knowledge Management Performance  pp583‑592

Clemente Minonneand Geoff Turner

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Knowledge Management Implementation: a Process Design Proposition at Brazil's ONS (National Operator of the Interconnected Power System)  pp593‑604

Rivadávia Correa Drummond de Alvarenga Neto, Renato Rocha Souza, Jairo Gomes Queiroz, Hermes Chipp

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Let's Learn Unlearning: How Top Managers Conceive and Implement Knowledge Active Forgetting  pp605‑614

Mehdi Bagherzadeh Niri, Mohammad Hosein Rezazade Mehrizi

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Perceptions on Complexity of Decisions Involved in Choosing Intellectual Capital Assessment Methods  pp615‑626

Agnieta Pretorius, Petrie Coetzee

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Abstract

Intellectual capital (IC) is increasingly acknowledged as a dominant strategic asset and a major source of competitive advantage for organisations. Despite an overwhelming body of literature on methods, models, systems and frameworks for assessment of IC, and increased awareness of the need for such assessment, relatively few organisations are actively and comprehensively assessing their IC. Choosing an appropriate method is problematic. It has been argued that, due to the complexities involved in choosing (selecting and customising) an appropriate method for assessing intellectual capital in a particular context, management support systems with knowledge components are needed for managing the evolving body of knowledge concerning the assessment of intellectual capital. To empirically test this argument, a survey making use of a self‑administered questionnaire was performed to test perceptions of suitable consultants, practitioners and researchers on the complexity levels of decisions to be made in selecting and customising methods for assessment of IC. Respondents were selected through convenience sampling coupled with snowball sampling. Data collected on respondents themselves confirms their expert status regarding IC and aspects thereof. The majority of these respondents indicated that, given any particular context, the decisions involved in selecting and customising an appropriate method for assessment of IC is often or always very complex. Decisions involved in selection are perceived as marginally more complex than decisions involved in customisation. Respondents provided valuable insights and rich examples of scenarios on the higher and lower regions of the complexity scale for the decisions involved in the selection, as well as, for the decisions involved in the customisation of IC assessment methods. It is concluded that the perceived complexity of the decisions involved in choosing IC assessment methods supports the notion that supporting systems are required to assist human decision makers in making sense of the complexities involved in choosing IC assessment methods. 

 

Keywords: intellectual capital, intangible assets, methods of assessment, complexity of choice, management support systems

 

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Knowledge Management Discipline: Test for an Undergraduate Program in Turkey  pp627‑636

Mustafa Sagsan

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An Experimental Comparison of 3D Virtual Environments and Text Chat as Collaboration Tools  pp637‑646

Andreas Schmeil, Martin Eppler, Mattia Gubler

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Activities and Outputs of a Clinical Faculty: an Intellectual Capital Concept Map  pp647‑662

Belinda Wilkinson, Clare Beghtol, Dante Morra

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