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An integrated framework for visualising intellectual capital
Christina Boedker, James Guthrie, Suresh Cuganesan
Journal of Intellectual Capital
2005
510 - 527
10.1108/14691930510628799
Emerald Group Publishing Limited
The authors would like to thank the NSW Department of Lands for participating in the project and for their financial support and commitment, the Australian Government Consultative Committee on Knowledge Capital for their ongoing support, the Centre for Management of Knowledge Capital at Macquarie Graduate School of Management, the Macquarie University external collaborative grant research scheme, Melissa Jamcotchian and Fiona Crawford for their research and editorial assistance and the anonymous reviewers of this paper for their constructive comments.
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Purpose – The purpose of this article is to trace the techniques and consulting methods developed and deployed by an Australian project team during an investigation of a client organisation's intellectual capital management, measurement and reporting (ICMMR) practices. The article aims to highlight the benefits of adopting an integrated approach to investigating intellectual capital (IC) and proposes the Intellectual Capital Value Creation (ICVC) framework as an analytical model for extending the breadth and depth of existing management consulting and research practices into ICMMR.
Design/methodology/approach – The methods deployed by the project team during the consulting project included semi-structured interviews and content analyses. Furthermore, the ICVC framework was developed and deployed as an analytical model to facilitate the investigation of the client organisation's ICMMR practices.
Findings – To the client organisation, the ICVC framework proved beneficial in that it enabled senior management to visualise their knowledge resources and how these contribute to organisational value creation. To the project team, the ICVC framework facilitated the identification of organisational knowledge management gaps, highlighting weaknesses in the client organisation's utilisation of its knowledge resources. The framework provides a structured approach for investigating organisations’ ICMMR practices and locating and analysing these within a strategic context.
Originality/value – The paper highlights to management consultants and others the importance of investigating client organisations’ ICMMR practices in an integrated manner and demonstrates to organisations the strategic significance of making “visible” their invisible sources of value creation.
Australia,
Intellectual capital,
Knowledge management,
Management consultancy,
Project teams,
Research methods
Case study
www.emeraldinsight.com/10.1108/14691930510628799