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 9 Issue 3, ECIC 2011 / Sep 2011  pp181‑295

Editor: Geoff Turner, Clemente Minonne

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Knowledge Sharing as an Enabler of Virtual Business  pp181‑187

John Girard, Cindy Gordon, JoAnn Girard

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Virtual Embeddedness and Social Media as a Basis for the Relational Capital Management of new Ventures  pp188‑203

Eleni Magdalini Vasileiadou, Magdalena Missler-Behr

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Social Capital Management in Iranian Knowledge‑Based Organizations  pp204‑210

Khodayar Abili

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Developing and Implementing Strategies to Enhance Intellectual Capital in the Online Learning Environment  pp211‑220

Bob Barrett

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IC and Knowledge Formation by Hidden Structures … Long Term Costs of new Technology and Participative Design  pp221‑235

Klaus Bruno Schebesch

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Modeling Organizational Knowledge Dynamics: Using Analytic Hierarchy Process (AHP)  pp236‑247

Constantin Bratianu, Adriana Agapie, Ivona Orzea

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Knowledge Management for Knowledge Workers  pp248‑258

Ludmila Mladkova

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Relationship between Gross Domestic Product (GDP) and Hidden Wealth over the period 2000‑2008: An International Study  pp259‑270

Víctor Raul López Ruiz, Jose Luis Alfaro Navarro, Domingo Nevado Pena

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Intellectual Capital and Corporate Performance  pp271‑283

Agnes Maciocha, Jerzy Kisielnicki

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Abstract

In this paper we offered a new approach towards analysis of Intangible Assets. The conceptual framework of our research was based on taxonomy proposed by Contractor (2000) and we focused our study on intangible assets that formed uncodified human capital. The aim of this research was to discriminate the most crucial intangible assets that were absolutely indispensible in the organisational value creation. On the basis of a questionnaire tool we constructed an Information Table according to Pawlak (1982). Next we applied Rough Sets method to analyse our data. The choice of the data analysis technique was determined by numerous advantages associated with Rough Sets that were not so obvious in turn when considering traditional statistical methods. Consequently we obtained a set of intangible assets that were absolutely necessary in the organisational value creation process. This set was form by 14 different indicators that embraced aspects related to training, competencies and culture. Nearly all of them had a qualitative character. In relation to training, apart from the trainings frequency and quality, such aspects as knowledge dissemination and evaluation of the need for training were highlighted. Despite of being under in the area of Training, the aspect of cooperation was emphasized in the area of Competencies. In that section, apart from the requirement of particular knowledge necessary in each position, importance was placed on soft skills like motivation, team building and cooperation. In the area of organisational culture, there were two elements of importance: the level of freedom when performing duties and the degree to which management attends to employees problems. Consequently, we can conclude that despite belonging to various sections, all of the crucial intangible assets stressed the absolute importance of the active participation of employees in the organisational decision making. This constitutes clear evidence of the important role of Intellectual Capital in corporate value creation. 

 

Keywords: intellectual capital, intangible assets, rough sets, measurement

 

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The Mediating Effects of Sensemaking and Measurement on the Intellectual Capital and Performance Linkage  pp284‑295

Donley Carrington, Mike Tayles

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