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Integrative visualisation and knowledge‐enabled value creation: An activity‐based approach to intellectual capital

Arne Lindseth Bygdås (Department of Knowledge and Strategy, SINTEF Industrial Management, Trondheim, Norway)
Emil Røyrvik (Department of Knowledge and Strategy, SINTEF Industrial Management, Trondheim, Norway)
Bjørn Gjerde (Møre og Romsdal Bedriftsutvikling, Daaeskogen, Ålesund, Norway)

Journal of Intellectual Capital

ISSN: 1469-1930

Article publication date: 1 December 2004

Abstract

Performance measurement and management in firms where knowledge is the central strategic resource provide composite challenges. Not only are the knowledge resources tacit, collective, complex, deeply rooted in culture and hard to imitate and transfer, but the processes of value creation and their outputs are also of a more or less intangible nature. This paper is an attempt to give an alternative activitybased entrance to the field of intellectual capital and performance management. On the basis of three case studies the paper illustrates the development and utilisation of a new method for linking intellectual capital and value creation based on the three phases of modelling, measuring, and action. In parallel the concepts of resolution, elevation and conveyance are developed and explored as notions giving guidance and evaluation in the process of developing and using a measurement system for intellectual capital management.

Keywords

Citation

Lindseth Bygdås, A., Røyrvik, E. and Gjerde, B. (2004), "Integrative visualisation and knowledge‐enabled value creation: An activity‐based approach to intellectual capital", Journal of Intellectual Capital, Vol. 5 No. 4, pp. 540-555. https://doi.org/10.1108/14691930410567004

Publisher

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Emerald Group Publishing Limited

Copyright © 2004, Emerald Group Publishing Limited