The knowledge toolbox:: A review of the tools available to measure and manage intangible resources
Abstract
Given the increased discussion on the development of metrics to manage intangible resources, there is a need for a review of the most important tools available to managers for this purpose. This article reviews four measurement systems currently popular among practitioners: (i) human resource accounting; (ii) economic value added; (iii) the balanced scorecard; and (iv) intellectual capital. The assumptions and details of each tool are discussed, as well as the operationalisation procedures to apply them correctly. Strengths and shortcomings of each system are also analysed in order to supply 'knowledge managers' with the instruction sheet to the knowledge toolbox.Download Info
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Bibliographic Info
Article provided by Elsevier in its journal European Management Journal.
Volume (Year): 17 (1999)
Issue (Month): 4 (August)
Pages: 391-402
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Citations
Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.Cited by:
- Agustín J. Sánchez Medina & Arturo Melián González & Ángel S. Gutiérrez Padrón, 2008. "Capital intelectual y territorios insulares: Una aplicación al caso de Gran Canaria," Revista de Estudios Regionales, Universidades Públicas de Andalucía, vol. 1, pages 205-236.
- Jill Hooks & Natasja Steenkamp & Ross Stewart, 2010. "Interpreting pictorial messages of intellectual capital in company media," Qualitative Research in Accounting & Management, Emerald Group Publishing, vol. 7(3), pages 353-378, August.
- Fábio Ferreira Batista & Antonio Carlos da R. Xavier & Luiz Carlos Mendes & Gerson Rosemberg, 2007. "Gestão do Conhecimento em Organizações Públicas de Saúde," Discussion Papers 1316, Instituto de Pesquisa Econômica Aplicada - IPEA.
- Emilio Passetti & Andrea Tenucci & Lino Cinquini & Marco Frey, 2008. "Communicating Intellectual Capital: Evidence from Social and Sustainability Reporting," Working Papers 200805, Scuola Superiore Sant'Anna of Pisa, Istituto di Management.
- Ferrer, Julian & Ríos, Manriquez, 2006.
"Administración del conocimiento en instituciones de educación superior. Un análisis conceptual
[Knowledge management in higher education. A conceptual analysis]," MPRA Paper 2622, University Library of Munich, Germany. - Claudiu-Marian Gruian, 2011. "The Influence Of Intellectual Capital On Romanian Companies‘ Financial Performance," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 2(13), pages 9.
- Tai-Yoo Kim & Mi-Ae Jung & Eungdo Kim & Eunnyeong Heo, 2011. "The Faster-Accelerating Growth of the Knowledge-Based Society," TEMEP Discussion Papers 201181, Seoul National University; Technology Management, Economics, and Policy Program (TEMEP), revised Nov 2011.
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