The Electronic Journal of Knowledge Management publishes original articles on topics relevant to studying, implementing, measuring and managing knowledge management and intellectual capital.

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Journal Issue
Volume 16 Issue 2, The Management of IC and Knowledge “in action” / Sep 2018  pp73‑154

Editor: Dr Maria Serena Chiucchi, Dr Susanne Durst

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The Process of Creating Value With Intellectual Capital Practice as An Intangible Asset in Communities of Practice in The SME: An Empirical Case Study  pp73‑83

Bjarne Christensen

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Identifying Layers of Intellectual Capital by Analyzing Unique Contexts  pp84‑98

Darin Freeburg

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Abstract

This research analyzed the Intellectual Capital (IC) in churches, noting the contextually specific elements tied to unique definitions of success. It aimed to open up to questioning the traditional classifications of IC, while considering the importance of context. American churches were chosen to uncover unique layers and attributes of IC, as they represent a very different organization from those typically studied in IC research. The leadership teams of four churches engaged in 90‑minute focus groups, where they discussed success, assets, liabilities, and attempts to leverage value from assets. By approaching it qualitatively, and without prompting participants about the traditional definitions of IC, a more valid and natural discussion revealed unique assets not found in other contexts. Analysis validated the traditional three‑part classification of IC into human, relational, and structural assets, yet it showed unique subcategories not captured by previous research. It outlined unique relationships among asset classifications, and revealed areas of missed opportunity and leakage of assets. This adds to the growing list of possible specific IC assets that can be considered by other organizations, as well as ways to leverage these assets. Analysis also found that assets can easily become liabilities if not properly managed and maintained. This approach can be used in future research to uncover additional layers of IC that can be used by other organizations not previously aware of the existence or potential value of such assets. 

 

Keywords: Intellectual Capital, Churches, Assets and Liabilities, Organizational Culture, Value Creation

 

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Constructing Accountability for Intellectual Capital in Accountability Settings: Coupling Of Spaces And Logics  pp99‑112

Victoria Konovalenko Slettli, Anatoli Bourmistrov, Kjell Grønhaug

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International Lessons in Knowledge Management: A Study of Western & Eastern Manufacturing SMEs  pp113‑130

Chayaruk Thanee Tikakul, Avril Thomson

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The Tacit Knowledge Capacity of Lecturers: A Cross‑Country Comparison  pp131‑142

Tugberk Kaya, Burak Erkut

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Intellectual Capital and BI‑tools in Private Healthcare Value Creation  pp143‑154

Milla Ratia

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