Intellectual capital, intangible assets and knowledge creation are all concepts that are strongly linked to the phenomenon of knowledge management. Yet they have only been…
Abstract
Intellectual capital, intangible assets and knowledge creation are all concepts that are strongly linked to the phenomenon of knowledge management. Yet they have only been parallel to each other. This controversy between different approaches has also resulted in vague definitions of knowledge management. This paper will critically discuss the definitions of these concepts. The analysis shows that different concepts actually focus on different angles of the topic. Based on this, a model will be built that ties all of them into a unitary entity. At the same time, this model gives a reconfigured definition of the concept of knowledge management.
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Tomi Hussi and Guy Ahonen
The relevance of intangible assets for financial performance is getting more widely accepted. There is also some convergence about the conceptual structure of intangibles. What…
Abstract
The relevance of intangible assets for financial performance is getting more widely accepted. There is also some convergence about the conceptual structure of intangibles. What has not been underlined enough yet is the synergic nature of different types of intangibles. In this paper, it is argued, in the light of a case study of nine Finnish companies, that the intangibles form a value chain of generative and commercially exploitable intangibles. Furthermore, it is argued that each company at each time has an emphasis on a certain type of intangibles, sometimes even neglecting others. The paper seeks to propose that it is important to identify the primary intangibles and their current relationships with other forms of intangibles. The management of intangibles is hence a matter of integration and delicate balance.
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Federico Alvino, Assunta Di Vaio, Rohail Hassan and Rosa Palladino
This paper investigates the literary corpus on the role of intellectual capital (IC) for the sustainable and innovative development of organisations. It provides a quantitative…
Abstract
Purpose
This paper investigates the literary corpus on the role of intellectual capital (IC) for the sustainable and innovative development of organisations. It provides a quantitative overview of the academic literature that constitutes this field. The paper discusses whether IC, through the implementation of knowledge management (KM) processes, can influence the entrepreneurial orientation (EO) towards the creation of sustainable business models (SBMs), which are outlined in the Sustainable Development Goals (SDGs) 2030 agenda and adopted by all United Nations member states in 2015.
Design/methodology/approach
Based on a database containing 45 publications in the English language with a publication date from 1990 to 2019 (October), a bibliometric analysis was conducted. Data on publications, journals, authors and citations were collected, re-checked and examined by applying bibliometric measures.
Findings
The bibliographic analysis identified that the research published on IC in the perspective of sustainability focusses mainly on the measurement of results, in terms of increased business performance. The results show that the IC is linked to the concept of long-term value. Therefore, the development potential of the IC is linked to the 2030 agenda for sustainable development (SD). These results also provide a framework for the literature on IC and SDGs by highlighting the connection with the EO to develop SBMs.
Originality/value
This paper contributes to the literature on IC as a driver for SD. In more detail, it provides a systematic review of the literature on these topics under the umbrella of the SDG perspective.