Title: Intellectual Capital
Subtitle: Management, Development and Measurement Models
Description: Contents

Table of Figures                                                                                     xi
Lists of Tables                                                                                       xii
Foreword                                                                                              xv
Preface                                                                                                 xvii


 Chapter One: Intellectual Capital: An Introduction	1

Knowledge: What is it and How is it?	14
Towards a phenomenology of the Knowledge Economy	22
New Forms of Organisational Resources	29
Intangible Assets	31
Intellectual Capital	45
Human Capital	63
Structural Capital	65
Information and Knowledge Assets	67
Conclusion		72

 Chapter Two: Intellectual Capital: Management and Development 81

Intellectual Capital Management: A definition	83
Knowledge Acquisition Vs. Knowledge Creation	90
Knowledge Management	95
Knowledge Management and Intellectual Capital Management	100
Knowledge Management: Human Capital	104
Knowledge Management: Organisational and Structural Capital	106
Knowledge Management: Relational and Social Capital	110
Organisational Culture	113
Organisational Culture and Human Capital 	115
Organisational Culture and Structural Capital	118
Management of Organisational Learning	121
Organisational Learning and Intellectual Capital	127
Management of Organisational Capabilities	129
Organisational Capabilities and Intellectual Capital	131
Management of Collaborative and Coopetitive Relationships	133
Interorganisational partnership and Intellectual Capital	136
Conclusion		138

 Chapter Three: Intellectual Capital: Measurement Models	147

Organisational Performance and Performance Measurement	148
Accounting for Tangible Assets	153
Accounting for Intangible Assets	159
Intellectual Capital Measurement: An Overview	173
Intellectual Capital Measurement: Descriptive Models	175
The Market Capitalisation (MC) Models	178
Tobin’s q	179
Invisible Balance Sheet	181
Market-to-Book Ratio	182
KNOWCORP	184
The Direct Intellectual Capital (DIC) Models	188
Human Resource Costing & Accounting (HRCA)	189
HR Statement	191
Citation-Weighted Patents	193
Technology Broker	196
Accounting for the Future (AFTF)	198
Inclusive Valuation Methodology (IVM)	200
Total Value Creation (TVC)	204
Intellectual Asset Valuation	207
The Value Explorer	209
FiMIAM	212
The Return on Assets (ROA) Models	213
Economic Value Added (EVA)	214
Calculated Intangible Value (CIV)	218
Value Added Intellectual Coefficient (VAIC)	220
Knowledge Capital Earnings	223
The Scorecard (SC) Models	225
Balanced Score Card	226
Holistic Accounts	230
Skandia Navigator	233
Intangible Asset Monitor	238
IC-Index	240
Value Creation Index (VCI)	243
Knowledge Audit Cycle	244
Value Chain Scoreboard	246
Knowledge Assets and Intellectual Capital Framework (OECD)	248
IC Rating	250
Dynamic Valuation of Intellectual Capital (IC-dVAL)	254
Measuring and Accounting Intellectual Capital(MAGIC)	257
Business IQ	258
National Intellectual Capital Index	261
The Visualisation Models (VIS) Models	267
Knowledge Assets Map (KAM)	268
Performance Prism	271
Value+	274
Strategy Map	275
Value Creation Map	278
Seer Model	280
The Prescriptive Models	281
International Federation of Accountants Guideline	282
Nordika Guideline	284
MERITUM Guideline	285
Italian Guideline	288
Spanish Guideline	291
Danish Guideline	292
German Guideline	295
Japanese Guideline	297
Australian Guideline	298
Austrian Guideline	298
Scottish Guideline	300
Irish Guideline	302
RICARDIS Guideline	304
InCaS Guideline	306
The Knowledge Assets Measurement Models	309
World Bank’s Knowledge Assessment Methodology (KAM)	310
United Nations Economic Commission for Europe (ECE)	312
eEurope National Knowledge Assets Measurement	314
European KM Forum Assessment Model	316
e-Readiness Index	318
Intellectual Capital Tools	319
Celemi`s Tango Tool	320
Bates Gruppen`s Company IQ Measurement System	322
Ericsson’s Cockpit Communicator Tool	324
Conclusion		326


 Chapter Four: Intellectual Capital: An Analytical Bibliography	329

 Chapter Five: Intellectual Capital: Glossary of Terms	361

Appendices	393
References	400
Index	420
Subjects: intellectual capital, intellectual capital management, intellectual property, intangible assets, intangible assets accounting, ic, ip
People: debra amidon, Yousef Sobouti, ehsan khavandkar, jalil khavandkar
Time periods: 2009