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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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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Abstract

Several challenges face the notion of accountability in the context of non‑profit organizations. Included among these are multiple principle stakeholders with different objectives, interests, and level of influence, as well as output that is intangible or difficult to measure. In order to align stakeholders’ contradictory interests, for‑profit organizations employ market mechanisms. The non‑profit sector, however, lacks this type of regulation. It is suggested that governing bodies should adopt the responsibility of aligning various interests with the mission of the non‑profit organization. This paper addresses the issue of accountability for intellectual capital in the context of a non‑profit organization using the case of Severstal Corporate University. It approaches accountability by examining accountability practices that are socially constructed in their settings in terms of accountability relationships, the content of accounts, and justification mechanisms. The study suggests that accountability is constructed through the interaction of two subjects: ‘spaces’ and ’logics’. The study contributes to the research on accountability for IC in non‑profits by demonstrating how the mechanisms of customer feedback, reputation and ‘corporate rumors’ can be used in the alignment function of the governing bodies. Furthermore, the study contributes to the field of IC by suggesting a new framework/guidance for the organizations that do not use IC reporting but nonetheless want to provide stakeholders with IC information. 

 

Keywords: accountability, intellectual capital, spaces, logics, settings, corporate university

 

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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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