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Journal Article

The use of Intellectual Capital reports: The case of Italy  pp245-255

Maria Serena Chiucchi, Marco Giuliani, Stefano Marasca

© Dec 2016 Volume 14 Issue 4, Intellectual Capital at a Crossroad, Editor: Maurizio Massaro, Andrea Garlatti, pp191 - 255

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Abstract

Abstract: In the last two decades, scholars, practitioners and governments have underlined the relevance of reporting intellectual capital (IC). Analysing the evolution of IC research (Guthrie et al., 2012, Petty and Guthrie, 2000) and considering the fact that some ‘IC pioneer’ companies, like Skandia, have abandoned IC reporting, a recent stream has pointed out the need to investigate the use of IC reports ‘in practice’ (Dumay, 2013, Guthrie et al., 2012, Mouritsen, 2006) in order to understand whether IC reporting is something relevant or just a managerial “fashion” (Dumay, 2012, Mouritsen and Roslender, 2009, Fincham and Roslender, 2003). Moving from these considerations, the aim of our study is to explore if, how, and why IC reports are used by companies and if, how, and why IC measurement and reporting practices do (or do not) stabilise. In order to achieve this aim, a field study approach was adopted (Lillis and Mundy, 2005, Roslender and Hart, 2003). More specifically, the paper highlights the fact that the IC report is frequently a ‘personal business’ and discusses the determining role of some ‘key’ actors (i.e. project sponsors and project leaders) in affecting if, how, and what kind of evolution IC reports and measurements may undergo. Further, the paper sheds light on how the IC ‘lock‑in’ phenomenon may occur not only in the accounting domain but also in others. Finally, it contributes to confirming the fragility of IC indicators. Differently from the majority of extant studies, this one focuses not only on the production of IC measurements and reports or on their peculiarities, but also on their use. Moreover, it adopts a longitudinal perspective as opposed to focusing on a specific moment in time. Lastly, in order to gain a broader view of IC in practice, this paper offers insights collected from several organizations, rather than from a single case study.

 

Keywords: Intellectual Capital reports, use of IC measurements, benefits and drawbacks of IC reports, field study, Italy

 

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Journal Article

Who’s on Stage? The Roles of the Project Sponsor and of the Project Leader in IC Reporting  pp183-193

Maria Serena Chiucchi, Marco Giuliani

© Oct 2017 Volume 15 Issue 3, Linking Theory and Practice in Intellectual Capital, Editor: Dr. Ilídio Tomás Lopes and Dr. Rogério Marques Serrasqueiro, pp145 - 212

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Abstract

Despite the plethora of IC reporting frameworks proposed by scholars and practitioners, their adoption is still not widespread in practice. In other words, IC seems to be more preached than practiced (Dumay, 2009, Chiucchi, 2013b, Lönnqvist et al., 2009). As a consequence, various studies have examined which are the levers and the obstacles that can influence the adoption, use and diffusion of IC reporting practices (Dumay, 2012, Lönnqvist et al., 2009, Catasús et al., 2007, Catasús and Gröjer, 2006, Chiucchi and Montemari, 2016, Giuliani et al., 2016). Levers and barriers can be related to the technical‑objective side of IC, i.e. how IC is measured and managed, or to its organizational‑subjective side, i.e. who measures and manages IC (Chiucchi et al., 2016). While there are some studies that aim to understand the technical sides (Giuliani, 2016, Giuliani, 2014, Giuliani et al., 2016, Dumay and Rooney, 2011, Catasús et al., 2007, Catasús and Gröjer, 2006), the subjective side of IC appears to be underinvestigated (Chaminade and Roberts, 2003, Chiucchi, 2013a, Chiucchi, 2013b). Moving from these considerations, the aim of this study is to examine the roles played by the “project sponsor” (PS) and the “project leader” (PL) in the design and implementation process of an IC reporting project. In order to achieve this aim the results of an exploratory field study (Roslender and Hart, 2003, Lillis and Mundy, 2005) referred to Italian companies that adopted an IC report will be presented. Our study adds to IC literature by showing, from a practice‑based perspective, the roles played by the PSs and of the PLs in different organizations and how they are determinant in the decision to undertake these projects, in their accomplishment, prosecution and abandonment. In particular, it emerges that PSs and PLs have a relevant role in the IC sensegiving and sensemaking processes: their specialization influence the way IC is perceived within the company and the fate of the IC report, i.e. in determining the success or the failure of the IC projects.

 

Keywords: Intellectual Capital, reporting, measurements, actors, project sponsor, project leader, field study, Italy, intangibles

 

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Journal Issue

Volume 14 Issue 4, Intellectual Capital at a Crossroad / Dec 2016  pp191‑255

Editor: Maurizio Massaro, Andrea Garlatti

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Editorial

Guest Editors

Maurizio MassaroDr Maurizio Massaro is aggregate professor at Udine University since 2008, having worked as teacher at Udine University since 2001. He was visiting scholar at the FGCU, Florida, USA, in 2010 and Leicester, UK, 2013. His academic interests are primarily in the field of business performance measurement, intellectual capital, knowledge management and entrepreneurship. He is an associate editor for the Electronic Journal of Knowledge Management (EJKM).

 

Andrea Garlatti

Prof Andrea Garlatti, PhD, is Full Professor of Public Management at Udine University. He is also Director of Udine University Interdepartmental Center for Research on Welfare and Coordinator of the Accounting and Management Control section within the Department of Economics and Statistics. Andrea has wide research and teaching experience in the fields of public management and welfare.

 

 

 

Keywords: Knowledge-based Economy Model, Knowledge-based Economy Main Determinants, Enabler, Sweden, Finland, Denmark, Strategic Management, Knowledge Management, Cognitive Leadership, Knowledge based economy’s theoretical paradox, Emotional Intelligence, innovation process, new product development, interdisciplinary teams, innovation antecedents, Intellectual capital, company performance, intellectual capital efficiency, shareholder value, dynamic distributed software development, global software development, distributed teams, software evaluation, intellectual capital, performance management, knowledge work productivity, Intellectual Capital reports, use of IC measurements, benefits and drawbacks of IC reports, field study, Italy

 

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Journal Issue

Volume 15 Issue 3, Linking Theory and Practice in Intellectual Capital / Oct 2017  pp145‑212

Editor: Dr. Ilídio Tomás Lopes, Dr. Rogério Marques Serrasqueiro

View Contents Download PDF (free)

Editorial

 

Keywords: value co-creation, intellectual capital, marketing, factor analysis, exploratory empirical analysis, consumer behaviour, Ghana, Sustainable Development, Fourth Mission, Social Well-Being, Indigenous Wisdom, Systemic Co-Creation, Community Intellectual Capital, Luhmannian Framework, Business performance, Intellectual capital, Human capital, Strategic Intent, Chief Knowledge Officers, strategic knowledge management, Intellectual Capital, reporting, measurements, actors, project sponsor, project leader, field study, Italy, intangibles, HRM, HR function, project-oriented organization, HR practitioners, HR business partner, Psychological capital, authentic leadership, trust, work well-being, efficacy, optimism, hope, resilience & Egyptian public organizations

 

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