Tag Archive | "Intellectual Capital"

How to Respond to Information Needs of University Stakeholders: Proposal of Indicators for Reporting on Intellectual Capital

The purpose of this paper is to know the opinion of the university stakeholders regarding the importance they give to completing the information from university financial statements with information relating to these institutions’ intellectual capital. To this end, a questionnaire was designed and sent to every member of the Social Councils of Spanish public universities. The results of our empirical study allow us to recommend extending the limits of universities’ annual accounts so as to include the information on different intangible elements demanded by the different stakeholders. Finally, the study’s results served as basis to develop a battery of indicators which allows these intangible elements to be measured.

  How to Respond to Information Needs of University Stakeholders: Proposal of Indicators for Reporting on Intellectual Capital (870.5 KiB, 1,858 hits)

Posted in Economics, Volume III, Issue no. 3

Understanding of Knowledge from Economist’s Perspective

Author’s approach to knowledge is based on the system of upgrading between knowledge as information, cognitive process, capital and a value. Knowledge cannot exist without it’s subject to whom the capacity of cognition is ascribed. Cognitive capacity is bounded due to imperfect information and the limits of the human mind and is becoming with individual’s inclusion into the society socially contingent. Primarily knowledge represents an investment into an individual who can only through social capital fully employ the human capital acquired for oneself. Through organizational routines and practices individual knowledge is also increasingly spilling over to other users of knowledge causing organization to become an important carrier of knowledge. Organizations are therefore devoting more attention to systematic knowledge management as a tool for boosting intellectual capital which represents understanding of knowledge as capital in its full meaning. Knowledge as capital cannot be fully understood without a more profound grasp of freedom through which knowledge becomes a value.

  Understanding of Knowledge from Economist’s Perspective (632.8 KiB, 2,037 hits)

Posted in Knowledge Management, Volume III, Issue no. 3

The Organisational Culture – An Integrator For Developing Iintellectual Capital In Private Companies

The Intellectual Capital has promoted a new perspective of creating value by increasing the awareness of the intangible resources’ importance.

The current paper seeks to find out if Romanian companies are aware of the organisational culture’s influence on the company’s Intellectual Capital, so that its generation and development to be analysed and improved. Taking into account the particularities of the Romanian Business environment, the external economic and social context and Romanian cultural values, the integrator Organisational Culture was selected for testing the hypothesis of the conducted quantitative research, as it proves to be a powerful integrator, because it reacts upon individual values and intelligence, generating positive or negative outcomes.

  The Organisational Culture – An Integrator For Developing Iintellectual Capital In Private Companies (232.8 KiB, 2,029 hits)

Posted in Economics, Volume II, Issue no. 4