tailieunhanh - In search of an intellectual capital general theory

The development of intellectual capital theory has been guided by the ideas and thoughts of a handful of influential practitioners, including Karl Erik Sveiby (1997), RS Kaplan (Kaplan and Norton, 1992) and Leif Edvinson (Edvinson and Malone, 1997). These pioneers established the basis of the “intellectual capital standard theory”. In the present paper the assumptions and principles that support the standard theory (the prevailing paradigm) are discussed. The paper then introduces other models and methodologies as alternatives to the standard theory—such as the “IC Accounting System” (Mouritsen et al., 2001), the “Value Explorer” (Andriessen and Tissen, 2000) and the “Intellectual Capital Benchmarking System (ICBS)” (Viedma, 2001)—and examines the foundations and principles on which the alternative new theory (the ‘new paradigm’) is based. Finally, the paper attempts to synthesise both of these theoretical approaches with other new views and contributions, and tries to develop the basis for a first general theory of intellectual capital. | In Search of an Intellectual Capital General Theory José María Viedma Marti Polytechnic University of Catalonia Barcelona Spain. http Abstract The development of intellectual capital theory has been guided by the ideas and thoughts of a handful of influential practitioners including Karl Erik Sveiby 1997 RS Kaplan Kaplan and Norton 1992 and Leif Edvinson Edvinson and Malone 1997 . These pioneers established the basis of the intellectual capital standard theory . In the present paper the assumptions and principles that support the standard theory the prevailing paradigm are discussed. The paper then introduces other models and methodologies as alternatives to the standard theory such as the IC Accounting System Mouritsen et al. 2001 the Value Explorer Andriessen and Tissen 2000 and the Intellectual Capital Benchmarking System ICBS Viedma 2001 and examines the foundations and principles on which the alternative new theory the new paradigm is based. Finally the paper attempts to synthesise both of these theoretical approaches with other new views and contributions and tries to develop the basis for a first general theory of intellectual capital. Keywords intellectual capital knowledge management strategic management models paradigms theory 1. Introduction Intellectual capital issues have undergone extraordinary development since the beginning of the 1990s. The increasing difference between company market value and company book value has prompted academics and practitioners to consider the concept of intellectual capital as a key determinant of the process of value creation for shareholders managers and society as a whole. The development of intellectual capital theory has primarily been guided by the ideas and thoughts of a handful of influential practitioners including Sveiby 1997 and Edvinson Edvinson and Malone 1997 . These pioneers established the foundations of the way in which intangible factors .

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