Making sense of intellectual capital: designing a method for the valuation of intangibles
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
Amsterdam [u.a.]
Elsevier
2004
|
| Schlagworte: | |
| Online-Zugang: | Publisher description Table of contents Inhaltsverzeichnis |
| Beschreibung: | Includes bibliographical references (p. 413-424) and index |
| Beschreibung: | XVI, 440 S. Ill., graph. Darst. |
| ISBN: | 0750677740 |
Internformat
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| 245 | 1 | 0 | |a Making sense of intellectual capital |b designing a method for the valuation of intangibles |c Daniel Andriessen |
| 264 | 1 | |a Amsterdam [u.a.] |b Elsevier |c 2004 | |
| 300 | |a XVI, 440 S. |b Ill., graph. Darst. | ||
| 336 | |b txt |2 rdacontent | ||
| 337 | |b n |2 rdamedia | ||
| 338 | |b nc |2 rdacarrier | ||
| 500 | |a Includes bibliographical references (p. 413-424) and index | ||
| 650 | 4 | |a Administración del conocimiento | |
| 650 | 4 | |a Capital intelectual - Administración | |
| 650 | 4 | |a Propiedad intangible - Administración | |
| 650 | 4 | |a Propiedad intangible - Valoración | |
| 650 | 0 | 7 | |a Bewertung |0 (DE-588)4006340-9 |2 gnd |9 rswk-swf |
| 650 | 0 | 7 | |a Intellektuelles Kapital |0 (DE-588)4694285-3 |2 gnd |9 rswk-swf |
| 650 | 0 | 7 | |a Unternehmen |0 (DE-588)4061963-1 |2 gnd |9 rswk-swf |
| 650 | 0 | 7 | |a Immaterielles Wirtschaftsgut |0 (DE-588)4072737-3 |2 gnd |9 rswk-swf |
| 689 | 0 | 0 | |a Intellektuelles Kapital |0 (DE-588)4694285-3 |D s |
| 689 | 0 | 1 | |a Immaterielles Wirtschaftsgut |0 (DE-588)4072737-3 |D s |
| 689 | 0 | 2 | |a Bewertung |0 (DE-588)4006340-9 |D s |
| 689 | 0 | |5 DE-604 | |
| 689 | 1 | 0 | |a Unternehmen |0 (DE-588)4061963-1 |D s |
| 689 | 1 | 1 | |a Intellektuelles Kapital |0 (DE-588)4694285-3 |D s |
| 689 | 1 | 2 | |a Immaterielles Wirtschaftsgut |0 (DE-588)4072737-3 |D s |
| 689 | 1 | 3 | |a Bewertung |0 (DE-588)4006340-9 |D s |
| 689 | 1 | |5 DE-188 | |
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Datensatz im Suchindex
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|---|---|
| adam_text | Contents
Preface and Acknowledgments xiii
1
Objective: Valuation and Measurement in the Intangible
Economy 1
The Intangible Perspective 3
The Transformation of the Economy 4
Seven Characteristics of the Intangible Economy 4
Drivers of the Intangible Economy 7
The Intellectual Capital Community 8
Valuation and Measurement of Intangibles 11
Value 11
Valuation 12
Four Ways to Determine Value 13
Objective and Problem 15
My Objectives 15
Problem 17
Methodology 19
Practicing Management Research as a Design Science 20
Using the Developing Multiple Case Study Method 20
Structure of the Book 21
2
Methodology: The Science of Designing Practical Methods 24
Making Sense of the Social World 25
Distinctions Make Sense 25
The World Doesn t Speak 26
Contents
We Know According to the Way We Are and the Way
WeFeel 27
The Social World Does Not Sit Still 28
Social Science 30
Anything Goes? 30
How to Test an Empirical Proposition 33
How to Test a Practical Proposition 35
Bringing the Two Together 37
Science Follows Its Own Rules 39
Management Research 40
The Subject of Management Research 40
The Scientific Nature of Management Research 43
My Study 44
The Reflective Cycle Used in This Study 45
Difficulties in Applying the Reflective Cycle 47
The Use of Reconstructed Logic 52
3
Legacy: Methods for the Valuation and Measurement of
Intangibles 54
What: Distinctions and Definitions 58
Intellectual Capital 60
Intangible Assets 62
Human Resources and Human Assets 64
Reflection 65
Why: Problems and Consequences 70
Improving Internal Management 70
Improving External Reporting 76
Statutory and Transactional Issues 84
Reflection 85
How: Solutions and Results 87
Financial Valuation Methods 89
Value Measurement Methods 104
Value Assessment Methods 108
Measurement Methods 109
Reflection 116
Implications for the Requirements of a New Method 123
Contents
4
Design: Draft of a New Method 124
Request for Proposais 127
Request 127
Evaluation 128
Iteration 1 129
Design 130
Evaluation 131
Iteration 2 133
Design 133
Evaluation 142
Iteration 3 146
Design 146
Evaluation 150
Iteration 4 154
Problem Definition 155
Requirements 156
Design 158
5
Test: Trying Out the New Method 172
Bank Ltd 176
Context and Problem Definition 177
Specific Requirements and Design 177
Implementation and Results 178
Additions to the Design 195
Reporting to the Client 197
Evaluation and Modifications 200
ElectroLtd 203
Context and Problem Definition 203
Specific Requirements and Design 204
Implementation and Results 204
Reporting to the Client 211
Evaluation and Modifications 213
Automotive Ltd 215
Context and Problem Definition 215
Specific Requirements and Design 216
Implementation and Results 216
Evaluation and Modifications 219
Contents
Logistic Services BU 220
Context and Problem Definition 220
Specific Requirements and Design 221
Implementation and Results 222
Reporting to the Client 227
Evaluation and Modifications 228
Professional Services LLP 233
Context and Problem Definition 233
Specific Requirements and Design 234
Implementation and Results 236
Reporting to the Client 238
Evaluation and Modifications 240
Consulting Department 242
Context and Problem Definition 242
Special Requirements and Design 242
Implementation and Results 243
Financial Valuation 244
Reporting to the Client 244
Evaluation and Modifications 247
Result of the Tests 248
The Method and Its Requirements 248
The Success of the Method 250
6
Lessons Learned: Contributions to Intellectual Capital
Research 253
Lessons about the Method 254
The Application Domain of the Method 254
The Strengths and Mechanisms of the Method 256
The Weaknesses of the Method 261
Final Modifications to the Method 262
Lessons about Valuing Intangible Resources 264
Valuing Intangibles Requires Values 264
Valuing Intangibles Requires a Beholder 265
Valuing Intangible Resources Does Not Require
Money 265
Valuing Intangibles Requires Identification and
Demarcation 266
Valuing Intangibles Requires Diagnosis 266
Valuing Intangibles Requires Methods 268
Lessons about Practicing Intellectual Capital Research
as a Design Science 268
Contents
Reconciling the Rigor Relevance Dilemma in Intellectual
Capital Research 269
Determining the Effect of the Implementation 272
Determining the Contribution of the Method 272
The Analyst Versus the Researcher 273
Implications for Future Intellectual Capital Research 273
Valuing and Improving Problem Definitions 275
Explaining and Improving Success Rate 276
Explaining and Improving the Impact of Numbers 276
Epilogue 277
Appendix A Overview of 25 Valuation and Measurement
Methods 283
A.l Balanced Scorecard 283
A.2 Calculated Intangible Value 289
A.3 Citation Weighted Patents 291
A.4 Economic Value Added 293
A.5 Holistic Value Approach 297
A.6 Human Resource Accounting 304
A.7 Intellectual Capital Audit 307
A.8 Intellectual Capital Index ..X.. 310
A.9 Inclusive Value Methodology 315
A.10 Intangible Asset Monitor ^/.. 318
A.ll Intangibles Scoreboard 321
A.12 Intellectual Capital Benchmarking System 326
A.13 Intellectual Capital Dynamic Value 328
A.14 Intellectual Capital Statement 330
A.15 iValuing Factor 336
A.16 Konrad Group 338
A.17 Market to Book Ratio 340
A.18 Options Approach 343
A.19 Skandia Navigator 345
A.20 Sullivan s Work 351
A.21 Technology Factor 355
A.22 Tobin s Q 358
A.23 Valuation Approaches 359
A.24 Value Added Intellectual Coeffkient 364
A.25 Value Chain Scoreboard 371
Contents
Appendix B Weightless Wealth Tool kit 376
B.l How to Use the Tool kit 376
B.2 Phase One: Do Intake 377
B.3 Phase Two: Identify Intangible Resources 377
B.4 Phase Three: Conduct Value Assessments 386
B.5 Phase Four: Perform Financial Valuation 389
B.6 Phase Five: Develop Management Agenda 395
B.7 Phase Six: Report Value Dashboard 396
List of Figures 399
ListofTables 401
Glossary of Terms 405
References 413
About the Author 425
Index 427
|
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| spelling | Andriessen, Daniel Verfasser (DE-588)123005949 aut Making sense of intellectual capital designing a method for the valuation of intangibles Daniel Andriessen Amsterdam [u.a.] Elsevier 2004 XVI, 440 S. Ill., graph. Darst. txt rdacontent n rdamedia nc rdacarrier Includes bibliographical references (p. 413-424) and index Administración del conocimiento Capital intelectual - Administración Propiedad intangible - Administración Propiedad intangible - Valoración Bewertung (DE-588)4006340-9 gnd rswk-swf Intellektuelles Kapital (DE-588)4694285-3 gnd rswk-swf Unternehmen (DE-588)4061963-1 gnd rswk-swf Immaterielles Wirtschaftsgut (DE-588)4072737-3 gnd rswk-swf Intellektuelles Kapital (DE-588)4694285-3 s Immaterielles Wirtschaftsgut (DE-588)4072737-3 s Bewertung (DE-588)4006340-9 s DE-604 Unternehmen (DE-588)4061963-1 s DE-188 http://www.loc.gov/catdir/description/els041/2003060685.html Publisher description http://www.loc.gov/catdir/toc/els041/2003060685.html Table of contents HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=012772640&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Andriessen, Daniel Making sense of intellectual capital designing a method for the valuation of intangibles Administración del conocimiento Capital intelectual - Administración Propiedad intangible - Administración Propiedad intangible - Valoración Bewertung (DE-588)4006340-9 gnd Intellektuelles Kapital (DE-588)4694285-3 gnd Unternehmen (DE-588)4061963-1 gnd Immaterielles Wirtschaftsgut (DE-588)4072737-3 gnd |
| subject_GND | (DE-588)4006340-9 (DE-588)4694285-3 (DE-588)4061963-1 (DE-588)4072737-3 |
| title | Making sense of intellectual capital designing a method for the valuation of intangibles |
| title_auth | Making sense of intellectual capital designing a method for the valuation of intangibles |
| title_exact_search | Making sense of intellectual capital designing a method for the valuation of intangibles |
| title_full | Making sense of intellectual capital designing a method for the valuation of intangibles Daniel Andriessen |
| title_fullStr | Making sense of intellectual capital designing a method for the valuation of intangibles Daniel Andriessen |
| title_full_unstemmed | Making sense of intellectual capital designing a method for the valuation of intangibles Daniel Andriessen |
| title_short | Making sense of intellectual capital |
| title_sort | making sense of intellectual capital designing a method for the valuation of intangibles |
| title_sub | designing a method for the valuation of intangibles |
| topic | Administración del conocimiento Capital intelectual - Administración Propiedad intangible - Administración Propiedad intangible - Valoración Bewertung (DE-588)4006340-9 gnd Intellektuelles Kapital (DE-588)4694285-3 gnd Unternehmen (DE-588)4061963-1 gnd Immaterielles Wirtschaftsgut (DE-588)4072737-3 gnd |
| topic_facet | Administración del conocimiento Capital intelectual - Administración Propiedad intangible - Administración Propiedad intangible - Valoración Bewertung Intellektuelles Kapital Unternehmen Immaterielles Wirtschaftsgut |
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