A method for comprehensive intellectual capital management and reporting: The case of BOC Information Systems

摘要

Purpose - This paper aims to present the ICRB method, a comprehensive framework for intellectual capital management that has been applied at a knowledge company, BOC IS GmbH (BOC). As nowadays a great variety of diverse conceptions of intellectual capital management and reporting approaches are discussed in both practitioner and academic journals and at conferences, one of the next steps in intellectual capital research could be the comprehensive management of an organisation's intangible assets; opting for a special intellectual capital reporting method will no longer be a first-choice decision. Together with BOC, this paper seeks to illustrate both a management method and a tool that allows easy and intuitive management and reporting of an organisation's intellectual capital. Design/methodology/approach - By relying on method engineering as well as on the modelling approach, comparable and expressive means for managing and reporting an organisation's intellectual capital will be presented. Findings - The paper depicts the outcome of the application of the ICRB method in the knowledge company BOC for managing and reporting intellectual capital. Research limitations/implications - The range of the presented application of the ICRB method is limited to BOC's pre-sale activities and processes. Practical implications - When applying the ICRB method, managers, employees, external stakeholders, experts and academics can proceed on the question of how to achieve comparable and expressive intellectual capital reports. Originality/value - The paper aims to go one step further in the research of intellectual capital management and offers a way to unify and compare diverse intellectual capital reporting conceptions.