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INTELLECTUAL CAPITAL

INTELLECTUAL CAPITAL. NISAYCHON SIRIWAT 562131002 KLEOKAMON BOONYEUN 562131003 DONGMEI LIU 562131004 SUNTIPONG NAJARUS 562132012. Why Intellectual Capital develops ? . 20 th Century, Intellectual Capital The new perspective was grounded

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INTELLECTUAL CAPITAL

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  1. INTELLECTUAL CAPITAL NISAYCHON SIRIWAT 562131002 KLEOKAMON BOONYEUN 562131003 DONGMEI LIU 562131004 SUNTIPONG NAJARUS 562132012

  2. Why Intellectual Capital develops ? 20thCentury, Intellectual Capital The new perspective was grounded 1.) - widespread dissatisfaction with the 500 years old accounting system Eg. KarL-Erik Sveiby warns for the danger of this money-driven system financial indicators 2. Intellectual Capital as management topic come from the increasing different between market-and book value 3. The effect of globalization and increasing need for transparency in business reporting.

  3. 4.)ICT-hausse at the end of the1990s. - After the dust had fallen down. companies discovered that they had bought application with much more possibilities before . intellectual Cappital and other reporting initiatives can be seen as intelligent way of exploiting the new ICT infrastructure

  4. IC : 1- Explicitly focuses on intangible resources. Like the knowledge-based view. 2- gives content to the concept of core competences and narrows its focus on creating competitive advantages. 3. Considered most important for creating competitive advantage. Intellectual Capital is based on the belief that the main resources for building competitive advantage are intangible resources. The belief is that systematic and standardized reporting about intangibles, both internal and external, will lead to better organizational performance.

  5. Defining IC Divergence  Core – elements • IC management concept …. • Edvinsson, Steward • The important of value creation. • Sullivan • The important of value extraction. • Steward • Focus on knowledge • Brooking • Focus on intellectual capital • Sveiby • A capacity to act not too literally but metaphor

  6. Core – elements • Is about intangibles • IC gives an intangibles to an object (can be recognized and understood) • Makes the difference • Intangible based source = value creation + competitive advantage • Exploiting intangibles • Gives structure to organizational resources • Need a theory (put intangible knowledge  the Centre of wealth creating process. • IC makes it possible to communicate, interpret and controlling intangibles. • Is about human and non-human resources • Human + nonhuman (org process, structures, systems) • The Holistic view of firm. • IC goes “beyond the brain”

  7. intellectual=intangible, human and non-human resource • People knowledge and skills • Org processes • Relationship with the customers • Capital = financial wealth • The main qualifying characteristic is “Does the company have access to it in order to realize its strategic goals?”

  8. Definition of IC • Intellectual Capital is all the strategic intangible resources that are available to an org. , which in combination are able to produce future benefits. Strategic Create org, value Achieve org.’s goal Intangible resources

  9. History of IC movement • 1. In 1890s, Alfred Maeshall Residual Income (RI) • 2. in 1930s, the French Tableau de Bord • 3. the scorecard • 4. in 1960s, Human Resource Accounting (HRA) • 5. in 1980s, Hiroyuki Itami Mobilizing Invisible Assets (Which is very closely related to IC) the main sources of competitive advantage were hidden in invisible assets.

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