An integrated framework for visualising intellectual capital

Christina Boedker (School of Accounting, University of New South Wales, Sydney, Australia)
James Guthrie (School of Accounting, University of Sydney, Sydney, Australia)
Suresh Cuganesan (Macquarie Graduate School of Management, Macquarie University, Sydney, Australia)

Journal of Intellectual Capital

ISSN: 1469-1930

Publication date: 1 December 2005

Abstract

Purpose

The purpose of this article is to trace the techniques and consulting methods developed and deployed by an Australian project team during an investigation of a client organisation's intellectual capital management, measurement and reporting (ICMMR) practices. The article aims to highlight the benefits of adopting an integrated approach to investigating intellectual capital (IC) and proposes the Intellectual Capital Value Creation (ICVC) framework as an analytical model for extending the breadth and depth of existing management consulting and research practices into ICMMR.

Design/methodology/approach

The methods deployed by the project team during the consulting project included semi‐structured interviews and content analyses. Furthermore, the ICVC framework was developed and deployed as an analytical model to facilitate the investigation of the client organisation's ICMMR practices.

Findings

To the client organisation, the ICVC framework proved beneficial in that it enabled senior management to visualise their knowledge resources and how these contribute to organisational value creation. To the project team, the ICVC framework facilitated the identification of organisational knowledge management gaps, highlighting weaknesses in the client organisation's utilisation of its knowledge resources. The framework provides a structured approach for investigating organisations’ ICMMR practices and locating and analysing these within a strategic context.

Originality/value

The paper highlights to management consultants and others the importance of investigating client organisations’ ICMMR practices in an integrated manner and demonstrates to organisations the strategic significance of making “visible” their invisible sources of value creation.

Keywords

Citation

Boedker, C., Guthrie, J. and Cuganesan, S. (2005), "An integrated framework for visualising intellectual capital", Journal of Intellectual Capital, Vol. 6 No. 4, pp. 510-527. https://doi.org/10.1108/14691930510628799

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Publisher

:

Emerald Group Publishing Limited

Copyright © 2005, Emerald Group Publishing Limited

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