PurposeIntellectual capital theory and practice predominantly focus on measuring and managing intangible assets. However, if one wants to balance the intellectual capital books, one should recognise both intellectual assets and intellectual liabilities. Therefore, the purpose of this article is to present a theoretical framework for measuring intellectual liabilities.Design/methodology/approachIdentifying intangible liabilities is identifying the risk of the decline and fall of organisations. One of the first extensive studies related to the causes of decline and fall is Gibbon's The Decline and Fall of the Roman Empire. It seems as if the main lessons that were drawn from the study are also applicable to today's business environment. Therefore, the framework that is developed here is based not only on intellectual capital literature, but also on Gibbon's study into the causes of the decline and fall of the Roman Empire.FindingsThe findings are combined in a framework for measuring intellectual liabilities. The main distinction within the proposed framework is the distinction between internal and external liabilities. Internal liabilities refer to the causes of deterioration that arise from the sources of value creation within the organisation. External liabilities refer to the causes of deterioration that come from outside and are beyond the control of the organisation.Originality/valueThe article explores a relatively new topic (intellectual liabilities) from a perspective (historical sciences) that is rarely used in management science.
Purposepurpose of this article is to report about the progress of the development of a method that makes sense of knowledge productivity, in order to be able to give direction to knowledge management initiatives. Methodology/approachthe development and testing of the method is based on the paradigm of the Design Sciences. In order to increase the objectivity of the research findings, and in order to test the transferability of the method, this article suggests a methodology for beta testing. Findingsbased on the experiences within this research, the concept of beta testing seems to fit Design Science Research very well. Moreover, applying this concept within this research resulted in valuable findings for further development of the method. Research implicationsthis is the first article that explicitly applies the concept of beta testing to the process of developing solution concepts. Originality/valuethis article contributes to the further operationalization of the relatively new concept of knowledge productivity. From a methodological point of view, this article aims to contribute to the paradigm of the Design Sciences in general, and the concept of beta testing in particular. Keywordsknowledge productivity, knowledge management, intellectual capital, innovation, design sciences, beta testing. Paper type-Research paper.
No abstract
The sources of productivity have always been the main subject of economic debate because they are the main determinants of profitability and competitiveness. In order to improve productivity we should be able to identify the sources of productivity. This article presents a method for measuring the sources of knowledge productivity in order to give direction to knowledge management initiatives. The method is based on a theoretical framework which combines two different perspectives (economic and process) on knowledge productivity. This article presents the methodological and theoretical framework, the initial design of the method and the results of the first two case studies. The relevance of this article is that it combines the concepts of knowledge management and intellectual capital measurement in the relatively new concept of knowledge productivity.
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