An integrated framework for intellectual capital measurement and knowledge management implementation in small and medium-sized enterprises

This paper presents a model for measuring intellectual capital (IC) within small and medium-sized enterprises (SMEs) in correlation with the key factors for the successful implementation of knowledge management (KM). Most of the existing IC measurement models are intended to cover general aspects. The kernel of these models could be customized/extended to handle more specific aspects, like KM. The focus of this study is the integration between an IC measurement model and the key factors for successful implementing of KM. The paper identifies, analyses and compares IC elements that are relevant for SMEs and how they can be linked with the IC measurement methods for determining if a company is ready for KM. For this purpose, a general IC measurement model is taken as reference for the study.

[1]  Yeo Ming Mei,et al.  Formulating a Communication Strategy for Effective Knowledge Sharing , 2004, J. Inf. Sci..

[2]  Chris Argyris,et al.  Knowledge for Action: A Guide to Overcoming Barriers to Organizational Change , 1993 .

[3]  W. Duncan.  A GUIDE TO THE PROJECT MANAGEMENT BODY OF KNOWLEDGE , 1996 .

[4]  Jennifer K. Lehr,et al.  Organizational measures as a form of knowledge management: A multitheoretic, communication-based exploration , 2002, J. Assoc. Inf. Sci. Technol..

[5]  P Patterson,et al.  Managing in a time of change. , 1985, OR manager.

[6]  P ? ? ? ? ? ? ? % ? ? ? ? , 1991 .

[7]  Tzu-Chuan Chou,et al.  Internal learning climate, knowledge management process and perceived knowledge management satisfaction , 2005, J. Inf. Sci..

[8]  F. Herzberg,et al.  The motivation to work , 1960 .

[9]  K. D. Joshi,et al.  Knowledge manipulation activities: results of a Delphi study , 2002, Inf. Manag..

[10]  J. Roos,et al.  Intellectual Capital: Navigating in the New Business Landscape , 1997 .

[11]  R. Grant.  Toward a Knowledge-Based Theory of the Firm,” Strategic Management Journal (17), pp. , 1996 .

[12]  Karl-Erik Sveiby.  The New Organizational Wealth: Managing and Measuring Knowledge-Based Assets , 1997 .

[13]  S. Hunt.  Competing through relationships: Grounding relationship marketing in resource‐advantage theory , 1997 .

[14]  F. Black,et al.  The Pricing of Options and Corporate Liabilities , 1973, Journal of Political Economy.

[15]  R. McAdam,et al.  Creating the Knowledge-Based Business , 1998 .

[16]  A. Payne,et al.  Integrating employee, customer and shareholder value through an enterprise performance model: an opportunity for financial services , 2000 .

[17]  R. Kaplan,et al.  The Balanced Scorecard: Translating Strategy into Action , 1996 .

[18]  Daniel Andriessen,et al.  IC valuation and measurement: classifying the state of the art , 2004 .

[19]  Leandro Cañibano Calvo,et al.  Directrices para la gestión y difusión de información sobre intangibles (Informe de capital intelectual), Enero 2002 = Guidelines for managing and reporting on intangibles:(Intellectual capital report), January 2002 , 2002 .

[20]  Thomas H. Davenport,et al.  Knowledge Management Case Book: Siemens Best Practises , 2000 .

[21]  Ross J. Todd,et al.  Knowledge management in three organizations: An exploratory study , 2002, J. Assoc. Inf. Sci. Technol..

[22]  Mu-Yen Chen,et al.  Integrating option model and knowledge management performance measures: an empirical study , 2005, J. Inf. Sci..

[23]  M. Sheelagh,et al.  Measuring intangible value in business to business buyer-seller relationships: an intellectual capital perspective , 2004 .

[24]  K. Wiig.  Integrating intellectual capital and knowledge management , 1997 .

[25]  William J. Martin.  Approaches to the measurement of the impact of knowledge management programmes , 2000, J. Inf. Sci..

[26]  Peter J. Sher,et al.  Information Technology as a Facilitator of Enhancing Dynamic Capability through Knowledge Management , 2020 .

[27]  James Guthrie,et al.  Intangibles and the transparent enterprise: new strands of knowledge , 2003 .

[28]  Anne Nagel,et al.  The Balanced Scorecard Translating Strategy Into Action , 2002 .

[29]  G. G. Stokes.  "J." , 1890, The New Yale Book of Quotations.

[30]  Ros Jones,et al.  Measuring the benefits of knowledge management at the Financial Services Authority: a case study , 2003, J. Inf. Sci..

[31]  I. Nonaka,et al.  The Knowledge Creating Company , 2008 .

[32]  B. Wernerfelt,et al.  A Resource-Based View of the Firm , 1984 .

[33]  Jan Mouritsen,et al.  Measuring and intervening: how do we theorise intellectual capital management? , 2004 .

[34]  Minsoo Shin,et al.  A framework for evaluating economics of knowledge management systems , 2004, Inf. Manag..

[35]  Isa Jensen Kjærgaard,et al.  Intellectual capital statements: the new guideline , 2003 .

[36]  R. Grant,et al.  Knowledge and the firm: Overview , 1996 .