Every Cloud Has a Silver Lining: A History of Barriers to Intellectual Capital Measurement

Montemari, Marco; Chiucchi, Maria Serena; Gatti, Marco

doi:10.5539/ijbm.v14n11p139

Cited by 1 publication

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References 47 publications

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“…All measurement systems, including traditional accounting, have to rely on proxies, such as dollars, euros, and indicators that are far removed from the actual event or action that caused the phenomenon" [80]. The barriers of the intellectual capital introduction into the governance logic have been partly examined [81].…”

Section: Problems Of Quantifying Qualitative Phenomenamentioning

confidence: 99%

Digital Regulation of Intellectual Capital for Open Innovation: Industries’ Expert Assessments of Tacit Knowledge for Controlling and Networking Outcome

et al. 2021

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Digital regulation implies the quantified measuring and the network infrastructure allowing managers to control the processes of value creation. Digital regulation needs to take into account tacit elements of the value creation process, including unconscious competency, creativity, and intuitive anticipation, to assure the resulting network’s innovation growth. Digital society in developing countries is built on the ground of fact change of the economy and social relations, of transition towards an emerging market within the global offline network of interactions and online activities through Internet; the innovative growth imposes the evolution of managerial behavior and attitudes. The main objective of the paper is to obtain indications on the perception of intellectual capital by corporate managers. The exploratory study was carried out in Russian companies operating in different sectors, with the use of the open-ended approach, including focused interviews and group discussion among experts, middle and senior managers from marketing or corporate governance background. The data were complemented by documentary analysis of descriptions of internal processes of the implementation of digital tools of accounting, which includes the human resources control applied for the remote work during the pandemic. Networking helps to coordinate functions between team members at remote work and between teams and administrators. The interviews demonstrated the administrative tendency to under-estimate the non-formalized factors of innovation activity, such as awareness of corporate strategy, creativity, motivation, and affective and behavioral components of communication of the persons involved in the enrichment of intellectual capital. The results show fuzzy boundaries between the intellectual capital components that are difficult to control. This difficulty provokes the preference for the use of “traditional” quantitative indicators that had been implemented at the stage of the financial digitalization, instead of developing new parameters or measuring approaches. The networking emerges synergetic effect if the administrators refuse their monopoly on the uncertainty zones and are oriented to construct the trustful atmosphere of personal responsibility within the network.

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Section: Problems Of Quantifying Qualitative Phenomenamentioning

confidence: 99%