toward strategic intellectual capital management

... strategic management accounting practices into intellectual capital management 140 7.3.1 Orientations to manage intellectual capital by strategic cost management 140 7.3.2 Orientations to manage intellectual ... HUMAN CAPITAL IN INTELLECTUAL CAPITAL REPORT 195 APPENDIX 5: ELEMENTS OF STRUCTURAL CAPITAL IN INTELLECTUAL CAPITAL REPORT 197 APPENDIX 6: ELEMENTS OF RELATIONAL CAPITAL IN INTELLECTUAL CAPITAL ... intellectual capital and strategic management accounting in Vietnam 25 Trang 61.3.1 Vietnamese context 25 1.3.2 Research on intellectual capital in Vietnam 27 1.3.3 Research on strategic management

Ngày tải lên: 28/10/2019, 00:22

... icomponents iincluding ihuman icapital, istructural i(internal) icapital iand irelational i(external) icapital 2.2 Components of intellectual capital 2.2.1 Human capital According ito iMcGregor, ... Hypothesis 1b: Human capital positively impacts on structural capital Hypothesis 1c: Relational capital positively impacts on structural capital Trang 153.1.2 Intellectual capital impacts on ... idimensions iin istrategic imanagement iaccounting ipractices. iThese imay ibe ireferred ito ias i“strategic icost imanagement” i(6 itechniques), i“competitor iaccounting” i(5 itechniques), i“strategic

Ngày tải lên: 07/01/2020, 20:35

... strategic management accounting practices into intellectual capital management 140 7.3.1 Orientations to manage intellectual capital by strategic cost management 140 7.3.2 Orientations to manage intellectual ... HUMAN CAPITAL IN INTELLECTUAL CAPITAL REPORT 195 APPENDIX 5: ELEMENTS OF STRUCTURAL CAPITAL IN INTELLECTUAL CAPITAL REPORT 197 APPENDIX 6: ELEMENTS OF RELATIONAL CAPITAL IN INTELLECTUAL CAPITAL ... intellectual capital and strategic management accounting in Vietnam 25 Trang 61.3.1 Vietnamese context 25 1.3.2 Research on intellectual capital in Vietnam 27 1.3.3 Research on strategic management

Ngày tải lên: 05/04/2020, 15:18

... strategic management accounting practices into intellectual capital management 140 7.3.1 Orientations to manage intellectual capital by strategic cost management 140 7.3.2 Orientations to manage intellectual ... HUMAN CAPITAL IN INTELLECTUAL CAPITAL REPORT 195 APPENDIX 5: ELEMENTS OF STRUCTURAL CAPITAL IN INTELLECTUAL CAPITAL REPORT 197 APPENDIX 6: ELEMENTS OF RELATIONAL CAPITAL IN INTELLECTUAL CAPITAL ... intellectual capital and strategic management accounting in Vietnam 25 Trang 61.3.1 Vietnamese context 25 1.3.2 Research on intellectual capital in Vietnam 27 1.3.3 Research on strategic management

Ngày tải lên: 01/09/2020, 15:43

... strategic management accounting practices into intellectual capital management 140 7.3.1 Orientations to manage intellectual capital by strategic cost management 140 7.3.2 Orientations to manage intellectual ... HUMAN CAPITAL IN INTELLECTUAL CAPITAL REPORT 195 APPENDIX 5: ELEMENTS OF STRUCTURAL CAPITAL IN INTELLECTUAL CAPITAL REPORT 197 APPENDIX 6: ELEMENTS OF RELATIONAL CAPITAL IN INTELLECTUAL CAPITAL ... Review of studies of intellectual capital and strategic management accounting in Vietnam 25 Trang 61.3.2 Research on intellectual capital in Vietnam 271.3.3 Research on strategic management accounting

Ngày tải lên: 09/09/2020, 07:37

... strategic management accounting practices into intellectual capital management 140 7.3.1 Orientations to manage intellectual capital by strategic cost management 140 7.3.2 Orientations to manage intellectual ... HUMAN CAPITAL IN INTELLECTUAL CAPITAL REPORT 195 APPENDIX 5: ELEMENTS OF STRUCTURAL CAPITAL IN INTELLECTUAL CAPITAL REPORT 197 APPENDIX 6: ELEMENTS OF RELATIONAL CAPITAL IN INTELLECTUAL CAPITAL ... intellectual capital and strategic management accounting in Vietnam 25 Trang 61.3.1 Vietnamese context 25 1.3.2 Research on intellectual capital in Vietnam 27 1.3.3 Research on strategic management

Ngày tải lên: 17/09/2020, 15:30

... strategic management accounting practices into intellectual capital management 140 7.3.1 Orientations to manage intellectual capital by strategic cost management 140 7.3.2 Orientations to manage intellectual ... HUMAN CAPITAL IN INTELLECTUAL CAPITAL REPORT 195 APPENDIX 5: ELEMENTS OF STRUCTURAL CAPITAL IN INTELLECTUAL CAPITAL REPORT 197 APPENDIX 6: ELEMENTS OF RELATIONAL CAPITAL IN INTELLECTUAL CAPITAL ... intellectual capital and strategic management accounting in Vietnam 25 Trang 61.3.1 Vietnamese context 25 1.3.2 Research on intellectual capital in Vietnam 27 1.3.3 Research on strategic management

Ngày tải lên: 30/12/2020, 18:41

... reciprocal relationship between intellectual capital and strategic management accounting Organizations with strong intellectual capital can develop effective strategic management accounting systems ... role of strategic management accounting practices - RO4: Empirically analysing which group of strategic management accounting practices (i.e strategic cost management, competitor accounting, strategic ... community on effectively managing intellectual capital The final section provides strategic guidance on managing intellectual capital through various strategic management accounting techniques.In

Ngày tải lên: 15/07/2022, 08:25

... role of strategic management accounting practices - RO4: Empirically analysing which group of strategic management accounting practices (i.e strategic cost management, competitor accounting, strategic ... manage intellectual capital effectively The final section outlines specific orientations for applying each group of strategic management accounting techniques to intellectual capital management.This ... influential for intellectual capital measurement and management. 1.1.1 Stages in developing intellectual capital as a research field From a historical perspective, intellectual capital (IC) has

Ngày tải lên: 24/10/2022, 14:39

... theory, intellectual capital is the asset used for strategic purposes Strategic management accounting would therefore appear to have a potential role to play in intellectual capital management ... between intellectual capital and strategic management accounting Firstly, the organizations with strong levels of intellectual capital will have the assets as the necessary concrete to develop strategic ... develop strategic management accounting system that supports intellectual capital which in turn to enhance its financial performance If doing so, it is also inevitable that how strategic management

Ngày tải lên: 24/10/2022, 17:37

... lies in managing IC from A to Z at 66 INTELLECTUAL CAPITAL MANAGEMENT Human Capital Competitive tools Customer Structural Capital Capital Maximize Value: IP Management Prototypes of new products/services ... owns—structural capital Management of IC at this stage of its business cycle is the management of intellectual property (for business, not legal, purposes), hence the stage of intellectual property management ... knowledge capital of companies and industries Though this method is based on the simple formula used by IC theorists (i.e., Intellectual Capital = Market capitalization − net book 58 INTELLECTUAL CAPITAL...

Ngày tải lên: 09/08/2014, 16:20

... strategy and strategic decisions of an organization The acquisition strategy, for example, 88 THE THREE STAGES OF INTELLECTUAL CAPITAL MANAGEMENT may direct the organization to seek a strategic ... organization, leadership and top management need to acknowledge the role that knowledge and learning play in attaining the mission of their 86 THE THREE STAGES OF INTELLECTUAL CAPITAL MANAGEMENT organizations ... STAGES OF INTELLECTUAL CAPITAL MANAGEMENT bureaucracy and professional tunnel vision CoPs, regardless of the reason behind their formation, focus on a domain of interest and expertise that is strategically...

Ngày tải lên: 09/08/2014, 16:20

... increasing role of intellectual capital, and the further emergence of what we can call intellectual capitalism, it is conceivable that IC management will develop engulfing IP management —Ove Granstrand13 ... step-by-step guide on how to implement IM Chapter outlines the intellectual property management stage 136 THE THREE STAGES OF INTELLECTUAL CAPITAL MANAGEMENT NOTES The authors use this term in their article ... the Comprehensive Intellectual Capital Management (CICM) approach a number of changes on the strategic and operational levels are needed to make IM the job of everyone On the strategic level,...

Ngày tải lên: 09/08/2014, 16:20

... Comprehensive Intellectual Capital Management (CICM) lens The two companies, Skandia AFS and Dow Chemical, have been chosen not only 163 164 THE THREE STAGES OF INTELLECTUAL CAPITAL MANAGEMENT for ... Edvinsson designed the Intellectual Capital Value Hierarchy, classifying IC into human capital and structural capital, customer and organizational capital, wherein organizational capital includes process ... Teams 156 THE THREE STAGES OF INTELLECTUAL CAPITAL MANAGEMENT The task of IPSTs may also be carried by: • Small focus groups like Dow Chemical’s Intellectual Asset Management teams42 • An independent...

Ngày tải lên: 09/08/2014, 16:20

... 18 B Hall, “Culture and Values Management: Context for the Development and Management of Intellectual Capital, ” in P Sullivan (ed.), Profiting from Intellectual Capital (New York: John Wiley & ... no strategic significance Despite this, 182 THE THREE STAGES OF INTELLECTUAL CAPITAL MANAGEMENT most organizations in the service industry attribute their competitive advantage to a number of strategic ... 11 Implementing Knowledge Management under the CICM Model BACKGROUND The goal of the knowledge management (KM) stage under the Comprehensive Intellectual Capital Management (CICM) model is to...

Ngày tải lên: 09/08/2014, 16:20

... 12 Implementing Innovation Management Under the CICM Model BACKGROUND The goal of the innovation management (IM) stage under the Comprehensive Intellectual Capital Management (CICM) model is ... developed to aid management in that role is strategic bucketing, wherein projects are distributed under identified strategic areas or strategic “buckets.” Step 3: Allocate Resources Under strategic ... Stemwinder, March 20– April 9, 2001 13 Implementing Intellectual Property Management under the CICM Model BACKGROUND The goal of the intellectual property management (IPM) stage under the CICM model...

Ngày tải lên: 09/08/2014, 16:20

... customization of CICM—the strategic thrust COLUMN A B C Row CICM Management Stage Main Form of IC Managed Human Capital Customer Capital Structural Capital D Knowledge Management Human capital Tacit knowledge ... business management concepts, particularly in relation to strategic management, and touches on marketing strategy and organizational structure STRATEGIC MANAGEMENT The main goal of strategic management ... AND CUSTOMIZING THE CICM MODEL MANAGEMENT STAGE/REQUIRED CHANGE KNOWLEDGE MANAGEMENT STAGE INNOVATION MANAGEMENT STAGE 257 INTELLECTUAL PROPERTY MANAGEMENT STAGE Strategic level Operational level...

Ngày tải lên: 09/08/2014, 16:20