Is there something wrong with intellectual capital management models? |
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| Authors: | Paula Kujansivu |
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| Institution: | 1.Tampere University of Technology,Tampere,Finland |
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| Abstract: | During the recent years the intellectual capital (IC) literature has produced tens of models to support the various IC management (ICM) activities, such as identification, measurement, valuation, acquisition and reporting IC. However, the practice of applying these models seems to be a fairly new issue in many organisations. The gap between research and practice (i.e. not many organisations seem to be applying ICM models) may result from several issues. This paper approaches the gap from two perspectives. First, the paper questions the applicability of ICM models. Second, although IC as a research theme is quite immature many management models that also include some of the aspects of IC have been developed within general management disciplines. Thus, this study examines whether traditional management models may also be suitable for ICM. The two questions are answered by using four single cases in which action research projects were carried out. |
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