کد مقاله کد نشریه سال انتشار مقاله انگلیسی نسخه تمام متن
10489102 937511 2005 24 صفحه PDF دانلود رایگان
عنوان انگلیسی مقاله ISI
The 2nd wave of knowledge management: The management control of knowledge resources through intellectual capital information
موضوعات مرتبط
علوم انسانی و اجتماعی مدیریت، کسب و کار و حسابداری حسابداری
پیش نمایش صفحه اول مقاله
The 2nd wave of knowledge management: The management control of knowledge resources through intellectual capital information
چکیده انگلیسی
Through the 1990s, knowledge has become a phenomenon to be managed and intellectual capital information has been suggested to be medium for this ambition. In this paper, we propose a method to analyse (and design) intellectual capital information so that it can be an input to the management of knowledge resources. We use a distinction between 1st and 2nd wave knowledge management to illustrate two possible objects of knowledge management: the creative individual and the network of knowledge resources. We suggest that intellectual capital information is related to the management control of knowledge resources where knowledge resources are related to questions about economising, organising and modularising them. In effect, intellectual capital information sees knowledge resources from a management control perspective. We illustrate this with an analysis of the firm Coloplast's intellectual capital statement.
ناشر
Database: Elsevier - ScienceDirect (ساینس دایرکت)
Journal: Management Accounting Research - Volume 16, Issue 3, September 2005, Pages 371-394
نویسندگان
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