Accounting for the employee in the intellectual capital statement

Abstract

On the basis of three examples of intellectual capital statements that make the individual its central figure, this article discusses the role of individuals in knowledge creation. After all, it is often claimed that the individual is the “container” of knowledge and therefore, what it means to account for the individual is an issue. However, analysing these individual competence statements (intellectual capital statements), it is clear that the individual is never alone. It is always related to organisational purposes and the individual competency statement makes the individual an organisational entity because individual competency is related either to organisational bonus systems, to corporate revenues or to the organisational configuration of its knowledge resources. Through the individual competency statement, the individual is made an organisational entity.

Citation

Thorbjørnsen, S. and Mouritsen, J. (2003), "Accounting for the employee in the intellectual capital statement", Journal of Intellectual Capital, Vol. 4 No. 4, pp. 559-575. https://doi.org/10.1108/14691930310504563