Intellectual capital (IC) management includes various activities that focus on identifying, measuring, controlling and developing the intangible resources of business. As a concept IC management is still theoretical – the managerial problem is that managers do not know the most appropriate approach for them to operationalise IC management. The purpose of this research is to understand the situation in which a suitable approach to IC management is chosen and factors affecting the choice.
Factors that may affect choosing the approach to IC management are suggested in light of the literature. In addition, three cases in which a suitable approach to IC management is chosen in practice are examined. The main research method used in the cases is action research.
The results may provide support when operationalisation of IC management is relevant. The framework presented can be used as a guideline when deciding how to operationalise IC management in one's own organisation. In addition, three examples are given of how IC management can be initiated and why certain choices have been made. Using the framework researchers can improve their models to take better of account various situations.
This paper provides new knowledge about the situation in which a suitable approach to IC management is selected and the factors affecting the choice. The results contribute to the existing discussion on IC management by diminishing the gap between theory and practice.
Kujansivu, P. (2008), "Operationalising intellectual capital management: choosing a suitable approach", Measuring Business Excellence, Vol. 12 No. 2, pp. 25-37. https://doi.org/10.1108/13683040810881171Download as .RIS
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