Mohammad I Alhusban-Bridging the Gap between Intellectual Capital Models - ICICKM 2014.pdf (858.15 kB)
Bridging the gap between intellectual capital models: an ancestry/chronology approach
conference contribution
posted on 2015-03-26, 14:56 authored by Mohammad I.U. Alhusban, Gillian RagsdellSince the first coining of the term ‘intellectual capital’ (IC) in Stewart’s “Brainpower” article of 1991, IC
has gained popularity and interest amongst researchers from different disciplines as a source of
attaining and maintaining competitive advantages. The result of these disciplines (e.g. human
resources, accounting, marketing and finance) feeding into the IC literature has been a dramatic
increase in the number of IC models. The diversity of the models has given rise to different
approaches for realising the value of IC, provided different taxonomies for classifying IC, and
introduced different practices for managing, measuring and reporting IC. This variety has made it a
challenge for organisations to select the appropriate model to systematically manage, measure and
report their organisational knowledge.
This paper visualises the roots of IC models in the literature by examining the foundations and
principles on which they are based. Such a visualisation affords the opportunity to establish common
bases for IC modelling in order to reduce the diversity between IC models and increase their practical
applicability. These bases are: the tendency towards enhancing the taxonomy of IC, and the tendency
towards establishing the practices of managing, measuring and reporting IC. The main contribution of
this paper is three ancestry/chronology diagrams that visualise fifty-four IC models and the rationale
behind their development, which in turn brings greater coherence to the literature on IC modelling and
conceptualisation.
History
School
- Business and Economics
Department
- Business
Published in
11th International Conference on Intellectual Capital, Knowledge Management and Organisational LearningCitation
ALHUSBAN, M. and RAGSDELL, G., 2014. Bridging the gap between intellectual capital models: an ancestry/chronology approach. IN: Rooney, J. and Murthy, V. (eds.) Proceedings of the 11th International Conference on Intellectual Capital, Knowledge Management And Organisational Learning (ICICKM 2014), 6-7 November 2014, Sydney, Australia, pp. 477-487.Publisher
Academic Conferences and Publishing International LimitedVersion
- AM (Accepted Manuscript)
Publisher statement
This work is made available according to the conditions of the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International (CC BY-NC-ND 4.0) licence. Full details of this licence are available at: https://creativecommons.org/licenses/by-nc-nd/4.0/Publication date
2014Notes
This is a conference paper. The publisher's website is at: http://academic-conferences.org/icickm/icickm2014/icickm14-proceedings.htmISBN
978 1 910309 73 5Language
- en