2002
DOI: 10.1108/14691930210424752
|View full text |Cite
|
Sign up to set email alerts
|

Human capital knowledge value added

Abstract: Knowledge value added is a new cost accounting technique making waves in intangibles accounting. It helps managers conduct a business process audit. However, the managers need a behavioral tool to understand the factors that influence human capital knowledge value add, in order to increase the organizational value add. This tool helps understand the knowledge professional's perceptions of the organization's culture towards intellectual enterprise, knowledge management support systems and processes, as well as … Show more

Help me understand this report

Search citation statements

Order By: Relevance

Paper Sections

Select...
1
1
1
1

Citation Types

0
7
0

Year Published

2004
2004
2014
2014

Publication Types

Select...
6
2

Relationship

1
7

Authors

Journals

citations
Cited by 14 publications
(7 citation statements)
references
References 2 publications
(1 reference statement)
0
7
0
Order By: Relevance
“…Influencing these often under-utilised resources can create greater strategic awareness of capital and human resources leading to superior "added value" and competitive advantage in organisations and regions -these are important drivers in knowledge sharing cultures (Farmer and Kingsley, 2001;Kannan and Akhilesh, 2002).…”
Section: Introductionmentioning
confidence: 99%
“…Influencing these often under-utilised resources can create greater strategic awareness of capital and human resources leading to superior "added value" and competitive advantage in organisations and regions -these are important drivers in knowledge sharing cultures (Farmer and Kingsley, 2001;Kannan and Akhilesh, 2002).…”
Section: Introductionmentioning
confidence: 99%
“…Hence, KWrs are value creators and value adders that their major role is the process, and application of knowledge and information to completing essential tasks, making decisions and solving problems (McFarlane, 2008). Their value addition refers to the extent to which they contribute to the team/organization in terms of knowledge to create products and services (Kannan and Akhilesh, 2002).…”
Section: Kwrs' Contribution To Value-addedmentioning
confidence: 99%
“…Several articles, books and dissertations have addressed the implementation of the KVA method along with its applications and case studies. In addition, due to substantial theoretical background and practical usability of the KVA method, it is recognized as a valid measurement tool and used by many companies to assess their processes (Kannan and Akhilesh, 2002). Furthermore, there are software packages that support this method (e.g.…”
Section: Kwrs' Valuementioning
confidence: 99%
“…Hence we focus on drawbacks of specific measurement techniques in this section. We will present a detailed analysis of goal‐question‐metrics paradigm (GQM) (Basili and Perricone, 1984, Basili and Musa, 1991, Basili et al 1994; Bhatt, 2000), the intangibles assets monitor (Sveiby, 1996, 1998; Bontis, 2001), Skandia framework (Edvinsson and Malone, 1997; Sveiby, 1998; Bontis, 2001), Bagelleri's R&D measures, (Bagelieri, 1997, 2000), knowledge capital value (Lev, 2000; Stewart, 2001), human capital value added (Kannan and Akhilesh, 2002), carnegie measures of knowledge architecture and performance (Carley et al , 2000), economic value added (Bontis, 1999; Starssman, 1999; Sveiby, 2001,West, 1999), organizational culture (Argyris, 1982; DeLong, 1997; Denison, 1982, Schein, 1996), return on investment, (Phillips, 1997), knowledge value potential (Iske and Boekhoff, 2001), knowledge production function (Machlup, 1962; Swanstrom, 2001), and learning and diffusion curves (Lam, 2000; Roth, 1995; Swanstrom, 2001; Watkins, 2001).…”
Section: Survey Of Literaturementioning
confidence: 99%