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The purpose of this paper is to provide assistance to public organizations in the process of developing their ability to identify, measure and manage their intangible assets.
Abstract
Purpose
The purpose of this paper is to provide assistance to public organizations in the process of developing their ability to identify, measure and manage their intangible assets.
Design/methodology/approach
A review of the most important intellectual capital management initiatives at Spanish public organizations is realized.
Findings
The paper shows the importance of intellectual capital approaches as instruments to face the new challenges in public sector. The experience gained from the case studies provides a practical help to public organizations to develop means to identify, measure and manage their intangible assets.
Practical implications
The study provides a basis to understand how Spanish public organizations are measuring and managing their intellectual capital. In this sense, the first step would be the definition and diffusion of the organization's strategic objectives. Then, critical intangibles related to these objectives should be identified. Afterwards, a set of indicators is defined and developed for each intangible.
Originality/value
Public managers work with intangible concepts, although there is not always a methodology available that systematizes their identification, measurement and presentation. To deal with this problem, it is considered fundamental to know which initiatives have been carried out in Spain in relation to models of intellectual capital management for public organizations.
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To present a case for accounting and finance academics to have a more active social role.
Abstract
Purpose
To present a case for accounting and finance academics to have a more active social role.
Design/methodology/approach
A range of published works by “public intellectuals” on praxis is presented. Each theorist could be considered to be an eminent theoretician in their own right; what marks them out is that they have developed their theories by active engagement.
Findings
The economic and political interests of the world in which academics operate are perpetuated by the creation of a breed of intellectuals who encounter significant challenges not only to questioning the status quo but, perhaps more importantly, to venturing outside of the academy. Yet, arguably there has never been a more important time for academics to do just that. Academics are armed with the necessary theoretical and research skills to bring coherence to fledgling movements and to enable them to overcome the barriers created by the myths perpetuated to hamper social protest.
Originality/value
This paper offers practical and theoretical advice to enable and encourage accounting and finance academics to enrich their work by active engagement with the social problems of the time.
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Jan Mouritsen, Stefan Thorbjørnsen, Per N. Bukh and Mette R. Johansen
The paper reports on public sector organisations'/institutions' work to develop knowledge management and intellectual capital statements. Building on experiences collected during…
Abstract
The paper reports on public sector organisations'/institutions' work to develop knowledge management and intellectual capital statements. Building on experiences collected during 2001‐2002 where 26 public sector institutions in Denmark sought to develop intellectual capital statements, this paper discusses their experiences and in particular, it addresses the role of intellectual capital in relation to the development of the new public management philosophy. It is suggested that these public sector organisations use intellectual capital activity to promote themselves as “businesses” with their own strategies and modes of operations. Intellectual capital helps these firms differentiate themselves and develop their own strategic approach to their mode of functioning by showing how they function as enterprises.
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The purpose of this paper is to identify issues related to the management of intellectual capital in libraries. Intellectual capital and public libraries are closely related in…
Abstract
Purpose
The purpose of this paper is to identify issues related to the management of intellectual capital in libraries. Intellectual capital and public libraries are closely related in our experiences and in our minds. In this viewpoint, the libraries and the information professionals, consciously or unconsciously, have been deeply involved in the management of library's knowledge capital resources. Understanding and managing the public libraries' knowledge capital is essential since conventional capital alone is no longer a sufficient condition for success.
Design/methodology/approach
This paper provides a review of the fundamentals of intellectual capital and knowledge assets management for public libraries.
Findings
A number of intricate management issues are discussed including social value creation and intellectual capital, library goodwill, cooperation and competition (co-opetition) dynamics within library networks and the physical location effect on library knowledge capital.
Originality/value
The awareness of intellectual capital management in libraries is augmented and management guidance is provided.
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This chapter focuses on researchers as knowledge workers in higher education in England as an illustration of what Katznelson (2003, p. 189) identifies as the ‘professional…
Abstract
This chapter focuses on researchers as knowledge workers in higher education in England as an illustration of what Katznelson (2003, p. 189) identifies as the ‘professional scholar’ undertaking intellectual work as a public intellectual. I begin by examining the challenges to intellectual work and its location in a university, particular from the media and the popularity of what Bourdieu calls Le Fast Talkers 1 – those who talk a lot but have nothing much to say. After drawing out the tensions within knowledge production, I then locate the analysis of what it means to do research in a period of education policymaking in England between 1997 and 2010, when New Labour called on researchers to produce evidence to support radical reforms. In particular, I argue that school effectiveness and school improvement (SESI) knowledge workers in Schools of Education in higher education in England are an interesting case for investigating the public intellectual positioning as ‘detached attachment’ (Melzner, 2003, p. 4), particularly through their attachment to New Labour governments and the subsequent detachment following a change of government in May 2010.
The purpose of this paper is to provide a commentary on “Adapted guided self-help booklets for supporting the wellbeing of people with intellectual disabilities during the…
Abstract
Purpose
The purpose of this paper is to provide a commentary on “Adapted guided self-help booklets for supporting the wellbeing of people with intellectual disabilities during the COVID-19 pandemic” (Jahoda et al.).
Design/methodology/approach
This paper considers health and wellbeing for people with intellectual disabilities in the context of public health interventions and public health research.
Findings
Consideration is given to the evidence base for self-management, self-help and behavioural change interventions and the need to consider systemic support for promoting the health and wellbeing of people with intellectual disabilities.
Originality/value
Guided self-help and self-management techniques have a role in the health promotion of people with intellectual disabilities. Reciprocal sharing between public health researchers and intellectual disability researchers is needed to further the research, policy and service agenda to better promote health and wellbeing for this underserved group.
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Paola Paoloni, Giuseppe Modaffari, Federica Ricci and Gaetano Della Corte
In the past decade, intellectual capital (IC) measurement and reporting have been feeding scientific debate; however, only few studies address these issues together. The present…
Abstract
Purpose
In the past decade, intellectual capital (IC) measurement and reporting have been feeding scientific debate; however, only few studies address these issues together. The present research aims to provide an integrated view of the topics covered by the existing literature and to highlight the emerging research trends and set the agenda for future research.
Design/methodology/approach
This study develops a structured literature review (SLR) of the extant research concerned with IC measurement and reporting, using a comprehensive sample of 1,021 articles extracted from the Scopus database.
Findings
The findings of the SLR show that the existing literature focuses on seven research areas: IC and public sector; IC university and education; IC evaluation method; internal and external IC disclosure; IC and CSR; management of IC in organizations; other. Overall, findings indicate that IC measurement and reporting are highly researched topics that continue to attract the interests of scholars. Finally, the SLR analysis has allowed outlining a future research agenda, with particular reference to the IC evaluation method and internal and external IC disclosure research areas.
Research limitations/implications
The main limitation of this research lies in the manual screening of relevant studies, which entails some degree of subjectivity. Furthermore, another limitation research could be considered the use of a single database (Scopus).
Originality/value
The present study brings potential contributions for scholars and practitioners. From a scholarly perspective, the paper provides a systematization of scientific contributions that have dealt with IC measurement and reporting. In particular, it contributes to the scholarly debate bringing into focus various IC measurement and reporting issues in the landscape of private and public organizations. Referring to practical implications, our research supports the strategic use of IC measurement and reporting as a key lever for improving the management of firms. Using an analytical framework that combines insights from the agency, stakeholder and legitimacy theories, this study highlights that IC reporting activity should be used strategically as a means to engage with all firm's stakeholders, in particular with a view to reducing information asymmetry and improving firm reputation.
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