Download or read book Conceptualisation of Intellectual Capital in Analysts Narratives written by Subhash Abhayawansa and published by . This book was released on 2018 with total page 35 pages. Available in PDF, EPUB and Kindle. Book excerpt: Purpose - This study tests the conjectured performativity of Intellectual Capital (IC) from the perspective of sell-side analysts, a type of actors who consumes and creates IC information and in whose practice IC information plays a significant role.Design/methodology/approach - The empirical component of the study comprises a narrative analysis of the text of a large corpus of sell-side analysts' initiation coverage reports.We adopt Mouritsen's (2006) performative and ostensive conceptualisations of IC as our theoretical framework.Findings - We find that the identities and properties of IC elements are variable, dynamic and transformative. The relevance of IC elements in the eyes of analysts is conditional on the context, temporally contingent and bestowed indirectly. IC elements are attributed to firm value both directly in a linear manner and indirectly via various non-linear interrelationships established with other IC elements, tangible capital, and financial capital.Research limitations/implications - This study challenges the conventional IC research paradigm and contributes towards a performativity-inspired conceptualisation of IC and a resultant situated model of IC in place of a predictive model.Originality/value -This is the first study to apply a performative lens to study IC identities, roles and relationships from the perspective of a field of practice that is external to the organisation where IC is hosted. Examining IC from the analysts' perspective is important because not only it can provide an alternative perspective of IC but also enables an understanding of analysts' field of practice.

Download or read book ECIC2010 Proceedings of the 2nd European Conference on Intellectual Capital written by Susana Rodrigues and published by Academic Conferences Limited. This book was released on 2010 with total page 781 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book ECIC2009 2nd European Conference on Intellectual Capital written by Susana Rodrigues and published by Academic Conferences Limited. This book was released on 2010 with total page 781 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Intellectual Capital and Technological Innovation Knowledge Based Theory and Practice written by L¢pez S ez, Pedro and published by IGI Global. This book was released on 2010-06-30 with total page 398 pages. Available in PDF, EPUB and Kindle. Book excerpt: "This book provides theoretical frameworks and empirical research findings to assist managers, academics and consultants gain a thorough understanding of intellectual capital and social capital as a base for improving their tasks"--Provided by publisher.

Download or read book Case Studies in Knowledge Management Research for Researchers Teachers and Students written by Kenneth A. Grant and published by Academic Conferences Limited. This book was released on 2012 with total page 226 pages. Available in PDF, EPUB and Kindle. Book excerpt: Knowledge management continues to play an important role in management practice, in private and public organisations, in community informatics and in other groups. Once thought of as a fad it is now clear that knowledge management is an important issue which all organisations face and will continue to face for the foreseeable future. As a result the teaching of knowledge management and the research into its development as a field of study is of considerable importance to business schools, professional organisations, public sector bodies as well as to educators. Case studies can provide a contextual perspective on real world experiences in KM. This book contains 11 case studies chosen by Professor Kenneth Grant and it illustrates many of the important issues of which both students and practitioners need to be aware. These case studies should also prove useful as teaching examples. The case studies provided in this book cover subjects such as KM effectiveness gap analysis, the elicitation of intellectual capital performance, the reconfiguration of knowledge management practices and international strategic alliances. Private sector cases include examples from the pharmaceutical industry, manufacturing and consulting, while the public sector cases include the creation of a judicial environment, patient centred treatment in a general hospital and KM in the French Air Force fighter squadrons. The contributors to this book come from Australia, Canada, China, France, Italy, India, Malaysia, Spain, The Netherlands and The Untied Kingdom.

Download or read book ePub Proceedings of the 4th European Conference on on Intellectual Capital written by and published by Academic Conferences Limited. This book was released on 2012 with total page 561 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Research Handbook on Intellectual Capital and Business written by Dumay, John and published by Edward Elgar Publishing. This book was released on 2021-12-07 with total page 416 pages. Available in PDF, EPUB and Kindle. Book excerpt: This essential Research Handbook examines the state-of-the-art methodologies being applied to the expanding field of intellectual capital (IC) research. It offers an overview of the contemporary issues and methods in the field, providing insight and inspiration for emerging and established academics in their own research.

Download or read book Perspectives on Intellectual Capital written by Bernard Marr and published by Routledge. This book was released on 2012-06-14 with total page 249 pages. Available in PDF, EPUB and Kindle. Book excerpt: Perspectives on Intellectual Capital bridges the disciplinary gaps and facilitates knowledge transfer across disciplines, featuring views on intellectual capital from the fields of accounting, strategy, marketing, human resource management, operations management, information systems, and economics. It also offers interdisciplinary views on intellectual capital from the perspectives of public policy, knowledge management and epistemology. By analyzing the various perspectives, Editor Bernard Marr is able to present a truly comprehensive understanding of what intellectual capital is, including the "state of the art" thinking about it in each discipline, the common key trends, and the trajectories for future developments, learning, and practice. Contributors include many of the leading thinkers in their respective disciplines: Mie Augier and David Teece on the Economic Perspective, Bernard Marr and Goran Roos on the Strategy Perspective, Baruch Lev, Leandro Canibano, and Bernard Marr on the Accounting Perspective; Sudi Sudarsanam, Ghulam Sorwar, and Bernard Marr on the Finance Perspective; Jan Mourtisen, Per Nikolaj Bukh, and Bernard Marr on the Reporting Perspective; Lisa Fernstrom on the Marketing Perspective; Ulf Johanson on the HR Perspective; L. Martin Clotier and E. Richard Gold on the Legal Perspective; Partick H. Sullivan on the Intellectual Property Perspective; Giovanni Schiuma, Antonio Lerro, and Daniela Carlucci on the Interfirm Perspective; Ahmed Bounfour and Leif Edvinsson on the Public Policy Perspective; J-C Spender and Bernard Marr on a Knowledge-Based Perspective; Goran Roos on An Epistemology Perpsective. Foreword by Robert Grant. Bernard Marr is a Research Fellow in the Centre for Business Performance at Cranfield School of Management, UK, and Visiting Professor, University of Basilicata, Italy.

Download or read book Artificial Intelligence in Accounting written by Othmar M. Lehner and published by Taylor & Francis. This book was released on 2022-08-05 with total page 246 pages. Available in PDF, EPUB and Kindle. Book excerpt: Artificial intelligence (AI) and Big Data based applications in accounting and auditing have become pervasive in recent years. However, research on the societal implications of the widespread and partly unregulated use of AI and Big Data in several industries remains scarce despite salient and competing utopian and dystopian narratives. This book focuses on the transformation of accounting and auditing based on AI and Big Data. It not only provides a thorough and critical overview of the status-quo and the reports surrounding these technologies, but it also presents a future outlook on the ethical and normative implications concerning opportunities, risks, and limits. The book discusses topics such as future, human-machine collaboration, cybernetic approaches to decision-making, and ethical guidelines for good corporate governance of AI-based algorithms and Big Data in accounting and auditing. It clarifies the issues surrounding the digital transformation in this arena, delineates its boundaries, and highlights the essential issues and debates within and concerning this rapidly developing field. The authors develop a range of analytic approaches to the subject, both appreciative and sceptical, and synthesise new theoretical constructs that make better sense of human-machine collaborations in accounting and auditing. This book offers academics a variety of new research and theory building on digital accounting and auditing from and for accounting and auditing scholars, economists, organisations, and management academics and political and philosophical thinkers. Also, as a landmark work in a new area of current policy interest, it will engage regulators and policy makers, reflective practitioners, and media commentators through its authoritative contributions, editorial framing and discussion, and sector studies and cases.

Download or read book Introducing Lyotard written by Bill Readings and published by Routledge. This book was released on 2006-06-19 with total page 177 pages. Available in PDF, EPUB and Kindle. Book excerpt: The first truly introductory text on Lyotard, this book situates Lyotard's interventions in the postmodern debate in the wider context of his rethinking of the politics of representation. Bill Readings examines Lyotard's relationship to structuralism, Marxism and semiotics, and contrasts his work with the literary deconstruction of Paul de Man; he positions Lyotard's work so as to draw out the implications of poststructurlaism's attention to difference in reading. Lyotard's willingness to question the political and examine the relationship between art and politics is shown to undermine the charge that deconstruction abdicates political and social articulation.

Download or read book ECIC2016 Proceedings of the 8th European Conference on Intellectual Capital written by Carlo Bagnoli, Chiara Mio, Andrea Garlatti and Maurizio Massaro and published by Academic Conferences and publishing limited. This book was released on 2016-04-21 with total page 459 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book ICICKM2010 Proceedings of the 7th International Conference on Intellectual Capital knowledge Management and Organisational Learning written by Eric Tsui and published by Academic Conferences Limited. This book was released on with total page 686 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Richard Rorty written by Neil Gross and published by University of Chicago Press. This book was released on 2009-11-15 with total page 391 pages. Available in PDF, EPUB and Kindle. Book excerpt: On his death in 2007, Richard Rorty was heralded by the New York Times as “one of the world’s most influential contemporary thinkers.” Controversial on the left and the right for his critiques of objectivity and political radicalism, Rorty experienced a renown denied to all but a handful of living philosophers. In this masterly biography, Neil Gross explores the path of Rorty’s thought over the decades in order to trace the intellectual and professional journey that led him to that prominence. The child of a pair of leftist writers who worried that their precocious son “wasn’t rebellious enough,” Rorty enrolled at the University of Chicago at the age of fifteen. There he came under the tutelage of polymath Richard McKeon, whose catholic approach to philosophical systems would profoundly influence Rorty’s own thought. Doctoral work at Yale led to Rorty’s landing a job at Princeton, where his colleagues were primarily analytic philosophers. With a series of publications in the 1960s, Rorty quickly established himself as a strong thinker in that tradition—but by the late 1970s Rorty had eschewed the idea of objective truth altogether, urging philosophers to take a “relaxed attitude” toward the question of logical rigor. Drawing on the pragmatism of John Dewey, he argued that philosophers should instead open themselves up to multiple methods of thought and sources of knowledge—an approach that would culminate in the publication of Philosophy and the Mirror of Nature, one of the most seminal and controversial philosophical works of our time. In clear and compelling fashion, Gross sets that surprising shift in Rorty’s thought in the context of his life and social experiences, revealing the many disparate influences that contribute to the making of knowledge. As much a book about the growth of ideas as it is a biography of a philosopher, Richard Rorty will provide readers with a fresh understanding of both the man and the course of twentieth-century thought.

Download or read book Making Sense of Intellectual Capital written by Daniel Andriessen and published by Routledge. This book was released on 2004-02-18 with total page 453 pages. Available in PDF, EPUB and Kindle. Book excerpt: Peter Drucker has introduced us all to the knowledge era, where knowledge is the primary resource and intangibles (intellectual capital resources and assets) are now largely recognized as the most important sources of organizations' competitive advantage. With the recognition of the importance of Intangibles comes the problem of how to properly identify them and assign them a value within the corporation. This is an area of concern in 5 fields: 1) accounting and financial reporting, 2) performance measurement and management, 3) valuation in the finance field, 4) the Human Resources field in terms of management, strategy, and planning, and 5) Intellectual Capital. Over the past eight years, over 25 methods have been proposed for the valuation of intangibles coming out of these 5 fields. In this book, Andriessen evaluates 25 existing methods of intangible valuation according to highly developed criteria. In performing his evaluations, Andriessen synthesizes the state of the art research from these fields based on extensive research. He then presents his own method for valuing intangibles, which he began developing and testing as a Senior Manager at KPMG Knowledge Advisory Services in The Netherlands. He relates six case studies in which this method was tested in actual companies, carefully reviews the results of his tests, and then concludes by offering a new and improved method for valuing intangibles in his Weightless Wealth Toolkit, a complete step-by-step process for identifying, valuing, and managing Intangibles to help managers operate successfully in the Intangible Economy.

Download or read book National Intellectual Capital written by Carol Yeh-Yun Lin and published by Springer. This book was released on 2010-11-05 with total page 392 pages. Available in PDF, EPUB and Kindle. Book excerpt: Over the past decade, knowledge assets and intellectual capital have been attracting an increasing amount of attention, not only from academics and CEOs, but also from national policy makers. To date, most studies of intellectual capital have focused at the organizational level, with an emphasis on explaining the role of “intangible assets” as a differentiator between accounting value and market value as a possible source of corporate competitive advantage. More recently, pioneers in the field, including the authors of this book, have begun to apply these methodologies to a broader scope, with the objective of comparing the intellectual capital indices at the national or regional level. As a result, an increasing number of world organizations and researchers are commissioned to investigate this future-oriented crucial national issue. Yet, the linkage between the value of intangible assets and how to quantify or benchmark it is still tenuous, not to mention easily misunderstood by a layman for guiding better decision making. With the belief that numbers talk and statistics hide valuable information, this book serves to present the authors’ research findings, covering 14 years (1995-2008) of intellectual capital information, comprised of human capital, market capital, process capital, renewal capital, and financial capital for 40 countries. The last three chapters go beyond analysis of current intellectual capital factors, and present practical tools for launching initiatives at the national level. The book will serve as an essential resource for researchers, policy makers, and business leaders concerned with issues of economic growth and competitiveness, innovation, and business creation.

Download or read book AI Narratives written by Stephen Cave and published by Oxford University Press, USA. This book was released on 2020-02-28 with total page 439 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book is the first to examine the history of imaginative thinking about intelligent machines. As real Artificial Intelligence (AI) begins to touch on all aspects of our lives, this long narrative history shapes how the technology is developed, deployed and regulated. It is therefore a crucial social and ethical issue. Part I of this book provides a historical overview from ancient Greece to the start of modernity. These chapters explore the revealing pre-history of key concerns of contemporary AI discourse, from the nature of mind and creativity to issues of power and rights, from the tension between fascination and ambivalence to investigations into artificial voices and technophobia. Part II focuses on the twentieth and twenty-first-centuries in which a greater density of narratives emerge alongside rapid developments in AI technology. These chapters reveal not only how AI narratives have consistently been entangled with the emergence of real robotics and AI, but also how they offer a rich source of insight into how we might live with these revolutionary machines. Through their close textual engagements, these chapters explore the relationship between imaginative narratives and contemporary debates about AI's social, ethical and philosophical consequences, including questions of dehumanization, automation, anthropomorphisation, cybernetics, cyberpunk, immortality, slavery, and governance. The contributions, from leading humanities and social science scholars, show that narratives about AI offer a crucial epistemic site for exploring contemporary debates about these powerful new technologies.

Download or read book World Congress on Intellectual Capital Readings written by Nick Bontis and published by Routledge. This book was released on 2002 with total page 429 pages. Available in PDF, EPUB and Kindle. Book excerpt: An impressive collection of the latest cutting-edge work in the dynamic field of intellectual capital. Experts from around the world discuss the current state of affairs from a variety of perspectives, providing a cross-disciplinary view of the field. All contributors presented their research at the top global conference in this field - the World Congress on Intellectual Capital. The underlying theme of the book is to explain how an organization can identify, measure, manage, leverage and act upon its collective intelligence towards the pursuit of sustainable innovation. The book is divided into three main parts which first establish a foundation of literature, then examine various measurement approaches and finally conclude with a variety of applications. "This collection of papers from the conference is special for its seminal research, strategic visions, and thought-provoking discussions. Make sure this book has a place in your library!" Dr. Jac Fitz-enz, Founder and Chairman, Saratoga Institute