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

摘要

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 activity-based 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.