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What do we really mean by the dynamic dimension of intellectual capital?

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  • Aino Kianto

Abstract

References to the dynamic nature of Intellectual Capital (IC) have become increasingly popular. However, there seems to be no shared understanding as to what exactly 'dynamic' stands for, and only few authors using this attribute define it explicitly. Given that the field of IC is already characterised by multiple terminologies and disciplinary backgrounds, to include the dynamic dimension into the discussion without an awareness of its underpinnings is a potential source of further confusion and threat to scientific rigour. This paper provides a systematic framework for understanding the various interpretations and theoretical backgrounds of dynamic IC. By inspecting previous literature, it demonstrates that the dynamic dimension of IC has been interpreted in three distinct ways: as value creation processes, activities and change capabilities. Each interpretation is based on distinct theoretical discussions and provides specific insights on knowledge in organisations. This clarified understanding of dynamic IC enables more focused future research and theory development.

Suggested Citation

  • Aino Kianto, 2007. "What do we really mean by the dynamic dimension of intellectual capital?," International Journal of Learning and Intellectual Capital, Inderscience Enterprises Ltd, vol. 4(4), pages 342-356.
    • Handle: RePEc:ids:ijlica:v:4:y:2007:i:4:p:342-356
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    Citations

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    Cited by:

    1. Angus O. Unegbu, 2016. "Redefining, measuring and disclosure of faculty intellectual capital," International Journal of Learning and Intellectual Capital, Inderscience Enterprises Ltd, vol. 13(1), pages 50-71.
    2. Andreeva, T. & Bezginova, Y. & Garanina, T. & Sergeeva, A., 2014. "Customer value creation process in Russian companies: The role of intellectual capital and knowledge management practices," Working Papers 6383, Graduate School of Management, St. Petersburg State University.
    3. Elena Dinu, 2022. "Exploring the effect of intellectual capital management on innovativeness in an R&D institute," Nowoczesne Systemy Zarządzania. Modern Management Systems, Military University of Technology, Faculty of Security, Logistics and Management, Institute of Organization and Management, issue 4, pages 49-66.
    4. Bejinaru Ruxandra, 2017. "Knowledge strategies aiming to improve the intellectual capital of universities," Management & Marketing, Sciendo, vol. 12(3), pages 500-523, September.
    5. Kianto, Aino & Ritala, Paavo & Vanhala, Mika & Hussinki, Henri, 2020. "Reflections on the criteria for the sound measurement of intellectual capital: A knowledge-based perspective," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 70(C).
    6. Eduardo Tomé & Elizaveta Gromova, 2021. "Development of Emergent Knowledge Strategies and New Dynamic Capabilities for Business Education in a Time of Crisis," Sustainability, MDPI, vol. 13(8), pages 1-16, April.
    7. Meir Russ & Bino Catas?s, 2014. "Editorial. Intellectual Capital and Management Control: Human Capital Valuation and other challenges," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2014(2), pages 5-21.
    8. Ruxandra BEJINARU, 2016. "Knowledge Dynamics Impact on Intellectual Capital in Organizations," Management Dynamics in the Knowledge Economy, College of Management, National University of Political Studies and Public Administration, vol. 4(4), pages 515-534, December.
    9. Aramburu, Nekane & Sáenz, Josune & Blanco, Carlos E., 2015. "Structural capital, innovation capability, and company performance in technology-based colombian firms," Cuadernos de Gestión, Universidad del País Vasco - Instituto de Economía Aplicada a la Empresa (IEAE).
    10. Giuliani, Marco & Skoog, Matti, 2020. "Making sense of the temporal dimension of intellectual capital: A critical case study," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 70(C).
    11. Bratianu Constantin, 2018. "Intellectual capital research and practice: 7 myths and one golden rule," Management & Marketing, Sciendo, vol. 13(2), pages 859-879, June.
    12. Constantin BRATIANU, 2016. "Knowledge Dynamics," Management Dynamics in the Knowledge Economy, College of Management, National University of Political Studies and Public Administration, vol. 4(3), pages 323-337, September.
    13. Stefania Veltri & Giovanni Bronzetti, 2015. "A Critical Analysis of the Intellectual Capital Measuring, Managing, and Reporting Practices in the Non-profit Sector: Lessons Learnt from a Case Study," Journal of Business Ethics, Springer, vol. 131(2), pages 305-318, October.
    14. Giuseppe Marzo, 2013. "Some Unintended Consequences of Metaphors: The Case of Capital in Intellectual Capital Research," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2013(3-4), pages 111-140.
    15. Francesca Maria Cesaroni & Mara Del Baldo & Paola Demartini & Paola Paoloni, 2015. "Entrepreneurial, Renewal and Trust Capital of Italian Firms: Insights from an Empirical Study," International Journal of Management, Knowledge and Learning, International School for Social and Business Studies, Celje, Slovenia, vol. 4(1), pages 69-89.
    16. Rossi, Cesare & Cricelli, Livio & Grimaldi, Michele & Greco, Marco, 2016. "The strategic assessment of intellectual capital assets: An application within Terradue Srl," Journal of Business Research, Elsevier, vol. 69(5), pages 1598-1603.

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