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Article

Marilei Osinski, Paulo Mauricio Selig, Florinda Matos and Darlan José Roman

The competitive model has changed. In this context, society entered into an era in which intangible assets are the greatest assets of a company. However, some gaps and…

Abstract

Purpose

The competitive model has changed. In this context, society entered into an era in which intangible assets are the greatest assets of a company. However, some gaps and uncertainties are presented in the literature as to understand the value of a company based on knowledge intensive activities. The purpose of this paper is to analyze the methods of evaluation of intangible assets in the context of business, economic and strategic management.

Design/methodology/approach

This is a qualitative research. This research is characterized as descriptive, bibliographic, inductive.

Findings

The main results of this research can highlight the existence of valuation methods of intangible assets intended for specific industries, as public and/or private, that can be better aligned to the context of business; economic and/or strategic management.

Originality/value

It was found that intangible assets are a current topic and increasingly addressed in the literature.

Details

Journal of Intellectual Capital, vol. 18 no. 3
Type: Research Article
ISSN: 1469-1930

Keywords

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Article

Juarez Domingos Frasson Vidotto, Helio Aisenberg Ferenhof, Paulo Mauricio Selig and Rogerio Cid Bastos

Despite the large number of academic publications in human capital, there are few instruments to measure it. The purpose of this paper is to develop a holistic scale to…

Abstract

Purpose

Despite the large number of academic publications in human capital, there are few instruments to measure it. The purpose of this paper is to develop a holistic scale to measure human capital, considering aspects related to competence, attitudes, skills, leadership, and organizational memory.

Design/methodology/approach

First, a literature review of the existing measurement models was carried out. Second, based on the results the authors developed a scale and a questionnaire that were applied in a financial institution in Santa Catarina, Brazil, supported by a factor analysis and a reliability analysis.

Findings

As a result of this study a scale consisting of 13 variables of human capital emerged that have been grouped into three factors – leadership and motivation; qualifications; and satisfaction and creativity – which can assist in the organization’s human capital measurement. From a theoretical view, a more holistic scale is provided, which helps to overcome a unilateral focus on knowledge (intangibles).

Research limitations/implications

This work points out that the survey data were collected from a sample of 220 relationship managers of a specific financial institution. The results should be tested in other banks or organizations from other sectors to check their suitability and to be generalized.

Practical implications

From a practical point of view, it contributes a “tool” that can assist in the measurement of human capital and in the knowledge contained, dimensioning the organizational memory and human repositories.

Originality/value

This is the first study that provides a scale to measure organizational human capital from the Brazilian financial perspective.

Details

Journal of Intellectual Capital, vol. 18 no. 2
Type: Research Article
ISSN: 1469-1930

Keywords

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Article

Caroline Rodrigues Vaz, Paulo Mauricio Selig and Claudia Viviane Viegas

The purpose of this paper is to propose a model to evaluate the degree of intellectual capital (IC) maturity into organizations.

Abstract

Purpose

The purpose of this paper is to propose a model to evaluate the degree of intellectual capital (IC) maturity into organizations.

Design/methodology/approach

This is a qualitative, applied research designed as an exploratory and descriptive investigation. It employs a case study to apply the intellectual capital maturity model, which is developed from the literature review. The Proknow-C method of systematic literature review is the procedure adopted for the literature review in Scopus, Science Direct and Web of Science databases. In total, 21 IC constructs were derived from such review and assessed by 18 reviewers (judges).

Findings

In the scientific literature, IC is mainly viewed as a resource or set of resources an organization for the creation of competitive advantage and value. Using the information gathered about different views on IC, this study proposes a construction of the theoretical model, based on the models of the capability maturity model–Software Engineering Institute and Asian Productivity Organization–Knowledge Management, the management model and the application protocol.

Practical implications

This research offers view on the nature of the concept of IC showing (IC) as a business asset through maturity scale. The analysis of the concept of IC is focused at organizational and dimensional levels.

Originality/value

This study contributes to the further development of the concept of IC regarding its measurement in organizations through the maturity scale.

Details

Journal of Intellectual Capital, vol. 20 no. 2
Type: Research Article
ISSN: 1469-1930

Keywords

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Article

Helio Aisenberg Ferenhof, Susanne Durst, Mariana Zaniboni Bialecki and Paulo Mauricio Selig

The purpose of this paper is to review extant literature to identify models intended to measure/classify intellectual capital (IC) to establish the current body of…

Abstract

Purpose

The purpose of this paper is to review extant literature to identify models intended to measure/classify intellectual capital (IC) to establish the current body of knowledge that has been built since the review by Marr et al. (2004).

Design/methodology/approach

The study consists of a systematic review of peer-reviewed articles on IC classification. The review was conducted for the period 2004-2014 in order to reach the aim. To ensure that all major models are included, important works developed prior to 2004 were captured as well.

Findings

The review resulted in 83 additional models indicating continued research activities with regard to the topic. These models were merged with prior IC models and mapped on a timeline. The timeline clarifies that 2008, 2010, 2011, 2012 and 2013 represent the years of greatest research activity (outcomes). Additionally, the analysis of the list of IC frameworks resulted in the development of an IC Meta model. It synthesizes research activities in the field and highlights the main IC dimensions and sub-dimensions.

Research limitations/implications

This study may not have enabled a complete coverage of all existing peer-reviewed articles in the field of IC classification. Yet, it seems reasonable to assume that the review process covered a large proportion of studies available.

Originality/value

By aggregating and consolidating the IC frameworks covered, the study does not only provide an IC Meta model, but also promising directions for future research.

Details

Journal of Intellectual Capital, vol. 16 no. 1
Type: Research Article
ISSN: 1469-1930

Keywords

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Article

Carmenza Gallego, G. Mauricio Mejía and Gregorio Calderón

This article proposes a conceptual basis upon which to address strategic design as business intellectual capital.

Abstract

Purpose

This article proposes a conceptual basis upon which to address strategic design as business intellectual capital.

Design/methodology/approach

A literature review was carried out on the subjects of strategic design and intellectual capital.

Findings

A conceptual basis is derived from the theoretical proposal that strategic design is an intangible, critical factor, which favors organizational competitiveness, when it impacts the betterment of organizational and intellectual capital processes.

Practical implications

On the level of business practice, this article submits a broadened view of design, which may be applied to organizational strategic processes and which transcends its emphasis in the production of goods or services.

Originality/value

In previous literature, strategic design has not been addressed as intellectual capital, which supports the resolution of strategic problems.

Details

Journal of Intellectual Capital, vol. 21 no. 6
Type: Research Article
ISSN: 1469-1930

Keywords

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