Proceedings of the 3rd European Conference on Intellectual Capital

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Donley Carrington and Mike Tayles Goh, P. C. & Lim, K. P. (2004) Disclosing intellectual capital in company annual reports: Evidence from Malaysia. Journal <strong>of</strong> Intellectual Capital, 5, 500-511. Hair, J. F., Black, W. E., Anderson, R. E. & Tatham, R. L. (2006) Multivariate data analysis, Upper Saddle River, Pearson/Prentice Hall. Han, J. K., Kim, N. & Srivastiva, R. (1998) Market orientation and organizational performance: is innovation a missing link? Journal <strong>of</strong> marketing, 62, 30-45. Huang, C. J. & Liu, C. J. (2005) Exploration for <strong>the</strong> relationship between innovation, IT and performance. Journal <strong>of</strong> Intellectual Capital, 6, 237 - 252. Huselid, M., Jackson, S. & Schuler, R. (1997) Technical and strategic human resource management effectiveness as determinants <strong>of</strong> firm performance. The Academy <strong>of</strong> Management Journal. Kaplan, R. S. & Norton, D. 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Is “If it Can’t be Measured it Can’t be Managed” Really True? John Dumay and Jim Rooney University <strong>of</strong> Sydney, Australia john.dumay@sydney.edu.au jim.rooney@sydney.edu.au Abstract: Is “If it can’t be measured it can’t be managed” really true? We cast doubt on its truth by critically studying Intellectual Capital (IC) practice over six years at an internationally recognised public sector IC leader. During this time <strong>the</strong> ‘Land and Property Authority <strong>of</strong> NSW’ (Lands) implemented IC practices. Initially Lands struggled to cope with <strong>the</strong> significant challenges associated with retaining <strong>the</strong> knowledge ingrained in an ageing workforce but as a result succeeded becoming a growing dynamic Government Business Enterprise (GBE) at a time when most <strong>of</strong> <strong>the</strong> public sector is getting smaller. During <strong>the</strong> IC journey Lands has achieved recognition for its IC reporting and practices in <strong>the</strong> absence <strong>of</strong> a definitive set <strong>of</strong> IC measures. Lands struggled with an inability to develop a specific set <strong>of</strong> IC metrics to communicate its success. However, Lands effectively communicates <strong>the</strong> impact <strong>of</strong> its IC practices through its IC statements based on an ongoing narrative. We conclude from <strong>the</strong> evidence presented that IC practices are possible without necessarily needing concrete IC measures. The conclusion highlights <strong>the</strong> struggle many organisations face when developing appropriate IC measures. While <strong>the</strong>re appears to be a fixation on developing ‘accounting for IC’, we advocate <strong>the</strong> fixation is misplaced and <strong>the</strong> IC journey is better communicated narrating <strong>the</strong> story <strong>of</strong> how IC was mobilised. Doing so allows for more focus on IC practices ra<strong>the</strong>r than accounting. This opens <strong>the</strong> debate as to whe<strong>the</strong>r accounting can provide a solution as IC is more complex than providing an IC balance sheet. Keywords: intellectual capital, measuring, managing, reporting, IC balance sheet, complexity 1. Introduction The purpose <strong>of</strong> our paper is to examine whe<strong>the</strong>r or not <strong>the</strong> catchcry “If it can’t be measured it can’t be managed” is true in <strong>the</strong> context <strong>of</strong> intellectual capital (IC). We are motivated to answer <strong>the</strong> catchcry because <strong>the</strong> academic literature is preoccupied with continued calls for developing new IC measures and frameworks. However a critique has emerged <strong>of</strong> developing new ways <strong>of</strong> measuring IC and developing frameworks due to <strong>the</strong> plethora <strong>of</strong> existing frameworks and possible counterproductive behavioural impacts. Managing via numbers has been identified as one <strong>of</strong> <strong>the</strong> “deadly sins” <strong>of</strong> managing. Our interest in exploring <strong>the</strong> catchcry results from our continued research into managing, measuring and reporting <strong>of</strong> IC at <strong>the</strong> Land and Property Management Authority <strong>of</strong> NSW (Lands). More specifically we were intrigued by <strong>the</strong> statement in 2009 Annual Report stating “we are challenged to find improved metrics which reflect outcomes at an organisational level as well as remaining meaningful and appropriate to our operational divisions”. Despite Lands having won several prestigious awards for managing and reporting IC we witnessed continued tension in <strong>the</strong> balance between measuring IC and managing IC. In order to examine this tension we structure <strong>the</strong> paper as follows. First we present a brief review <strong>of</strong> <strong>the</strong> contemporary literature in relation to measuring IC. Next we describe Lands and <strong>the</strong>ir IC practices. This is followed by an analysis <strong>of</strong> <strong>the</strong> data from our research, which examines <strong>the</strong> tension between measuring and managing IC. Finally, we summarise our conclusions, identify limitations and avenues for future research 2. Literature review Is <strong>the</strong> saying “If it can’t be measured, it can’t be managed” really true? Ever since Peter Drucker (1954) introduced <strong>the</strong> concept <strong>of</strong> “Management by Objectives” (MBO) managers have been preoccupied by <strong>the</strong>ir attempts to identify and measure key organisational objectives and measure progress against <strong>the</strong>m. More specifically, from an IC perspective, frameworks such as <strong>the</strong> Balanced Scorecard (BSC) are underpinned by <strong>the</strong> same logic. As Kaplan and Norton (1992, 71) attest “What you measure is what you get”. Recent academic IC articles suggest <strong>the</strong> preoccupation with measuring IC continues unabated. We examined recently published papers by <strong>the</strong> Journal <strong>of</strong> Intellectual Capital (2009 and 2010) and found a continued concern for developing new IC measures or calls to develop new IC frameworks. For example, from <strong>the</strong> new measures perspective, after examining IC in <strong>the</strong> heath care industry Sillanpää et al. (2010, 119) concluded: “Future research on this topic could focus 123
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Proceedings <stron
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Contents Paper Title Author(s) Page
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Paper Title Author(s) Page No. Hier
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Preface These proceedings represent
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educating through ‘hands on’ co
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Ibrahim Elbeltagi is a Senior lectu
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Theodora Ngosi has a PhD in Compute
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José Vale is an invited assistant
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Social Knowledge: Are you Ready? 1
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John Girard don’t know.” (Benne
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John Girard The real question becom
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John Girard our belief that many le
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John Girard organizations to gain k
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Intellectual Capital Accounting - H
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Academic Research Papers 15
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Khodayar Abili and Mahyar Abili The
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Khodayar Abili and Mahyar Abili Nah
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Khodayar Abili and Mahyar Abili Tim
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Knowledge Transfer in Romanian Univ
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Simona Agoston et al. Table 1: Know
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Simona Agoston et al. homoscedastic
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Simona Agoston et al. included in <
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A Modeling Approach to Intellectual
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Eckhard Ammann (referring to <stron
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Eckhard Ammann Figure 2: The IC spa
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Eckhard Ammann section 2. They are
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Eckhard Ammann From an overall pers
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Sorin Anagnoste and Gabriela Dumitr
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Gabriela Atanasiu and Florin Leon T
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Gabriela Atanasiu and Florin Leon
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Gabriela Atanasiu and Florin Leon B
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Gabriela Atanasiu and Florin Leon a
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Developing and Implementing Strateg
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2. Technology, faculty, and staff B
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Learning programs Individual poten
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Bob Barrett facts with the<
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Intellectual Capital Dynamics withi
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Page 96 and 97: Andrea Bencsik et al. We wanted to
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Page 108 and 109: Table 7: Descriptive statistics Ay
Page 110 and 111: Knowledge Dynamics Modeling Using A
Page 112 and 113: Constantin Bratianu et al. will hav
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Page 118 and 119: Constantin Bratianu et al. Nissen,
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Page 122 and 123: Sheryl Buckley and Apostolos Gianna
Page 130 and 131: Donley Carrington and Mike Tayles t
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Page 148 and 149: Marziye Ehrami et al. 1. Creation
Page 150 and 151: Marziye Ehrami et al. Note: In 2005
Page 152 and 153: Earnings Quality and Othe</
Page 154 and 155: Magdi El-Bannany resource-based per
Page 156 and 157: Magdi El-Bannany Based on this argu
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Page 164 and 165: Ahmed Elsetouhi and Ibrahim Elbelta
Page 174 and 175: Albrecht Fritzsche and Rebecca Geig
Page 178 and 179: Table 4: Applicability of</
Page 182 and 183: S&P 500 Market Cap ($ billions) 14,
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Tatiana Garanina and Yana Pavlova T
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Tatiana Garanina and Yana Pavlova I
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Impact of Investme
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Lidia García-Zambrano et al. 2003;
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Lidia García-Zambrano et al. 4.2 P
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Table 7: Goodness of</stron
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Lidia García-Zambrano et al. reaso
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Lidia García-Zambrano et al. Rodri
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Víctor Raúl López Ruiz et al. co
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Víctor Raúl López Ruiz et al. NI
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EI c k i 1 w PC i ic Víctor Raúl
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Víctor Raúl López Ruiz et al. Ta
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Víctor Raúl López Ruiz et al. Co
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Víctor Raúl López Ruiz et al. At
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Maria de Lourdes Machado and Odíli
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Intellectual Capital and Corporate
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Agnes Maciocha when objects in a da
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Agnes Maciocha 4. Presentation <str
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Agnes Maciocha while in the
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Agnes Maciocha Choong K., “Intell
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The Influence of H
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Anca Mândruleanu From the<
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Anca Mândruleanu In Table 2, <stro
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Eliciting Tacit Knowledge From a Do
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Peter Marshall and Damian Gordon MM
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Peter Marshall and Damian Gordon re
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Peter Marshall and Damian Gordon ar
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Peter Marshall and Damian Gordon Th
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Maurizio Massaro et al. crucial fac
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Maurizio Massaro et al. exclusive (
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Maurizio Massaro et al. autonomy <s
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Maurizio Massaro et al. Chennal (20
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Intellectual Capital Management: Ca
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Florinda Matos et al. These models
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Complaints System dos clients New
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Florinda Matos et al. Finally, <str
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Florinda Matos et al. The training
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Florinda Matos et al. 47. Opinion
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Florinda Matos et al. In th
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Florinda Matos et al. The Quadrant
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Florinda Matos et al. Integrated te
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Florinda Matos et al. The networks
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Knowledge Management for Knowledge
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3. Our research Ludmila Mládková
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Ludmila Mládková organizational s
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Ludmila Mládková mentioned only b
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Applying the VAIC
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Maria Molodchik and Anna Bykova pro
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Maria Molodchik and Anna Bykova 2.
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Maria Molodchik and Anna Bykova Let
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Maria Molodchik and Anna Bykova The
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Perspectives on the</strong
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Maria Cristina Morariu as we consid
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Maria Cristina Morariu Tobin’s q
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Maria Cristina Morariu for determin
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The Structural Model of</st
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Fattah Nazem Ackerley (2006) reveal
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Fattah Nazem The research instrumen
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Fattah Nazem intellectual capital m
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Fattah Nazem Johnson, M.J. (1986) T
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Andrei Stefan Nestian organization.
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Andrei Stefan Nestian Chaordic syst
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Andrei Stefan Nestian environment,
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Increasing Knowledge Management Mat
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Theodora Ngosi et al. 2.2 Dominatin
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Theodora Ngosi et al. Figure 1: Del
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Theodora Ngosi et al. IT systems, a
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5. Discussion and summary Theodora
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Theodora Ngosi et al. Weill, P., an
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Bongani Ngwenya late adopters respo
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Bongani Ngwenya This paper extends
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Bongani Ngwenya argument, t
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Bongani Ngwenya DiMaggio, P. J., an
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The Quality of Kno
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5.2 5 4.8 4.6 4.4 4.2 4 3.8 Compete
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Corina Pelau et al. In order to imp
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Hierarchy and Tacit Knowledge in <s
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Ulrica Pettersson and James Nyce in
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Ulrica Pettersson and James Nyce mi
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Katja Pook and Campbell Warden time
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Katja Pook and Campbell Warden futu
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5. Commonalities of</strong
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Katja Pook and Campbell Warden <str
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Katja Pook and Campbell Warden Lazl
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Nicolae Al. Pop et al. satisfaction
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Nicolae Al. Pop et al. the<
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Nicolae Al. Pop et al. satisfaction
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Knowledge Cities: A Portuguese Case
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Katia Rodrigues and Eduardo Tomé
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3. The empirical study 3.1 Methodol
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Table 3: Smart cities - application
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4.3 Suggestions to future work Kati
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Anna Romiti and Daria Sarti 2. Orga
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Anna Romiti and Daria Sarti based o
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Anna Romiti and Daria Sarti Governa
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Anna Romiti and Daria Sarti Therefo
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Anna Romiti and Daria Sarti Valkoka
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Kent Rondeau and Terry Wagar planne
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2.1 Study measures Kent Rondeau and
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Kent Rondeau and Terry Wagar contri
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Kent Rondeau and Terry Wagar Our re
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Intellectual Capital and a Firm’s
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Figure 1: Hypothes
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Helena Santos-Rodrigues et al. Norm
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Helena Santos-Rodrigues et al. To s
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Helena Santos-Rodrigues et al. Our
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Factors Influencing the</st
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Thanaletchumi Sathasivam et al. 2.3
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Thanaletchumi Sathasivam et al. The
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Thanaletchumi Sathasivam et al. gro
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Thanaletchumi Sathasivam et al. The
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Thanaletchumi Sathasivam et al. 11.
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Enhancing IC Formation by Evoking H
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Klaus Bruno Schebesch to portray <s
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Klaus Bruno Schebesch 4. Leaning an
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Klaus Bruno Schebesch We argue in f
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Klaus Bruno Schebesch come
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In Search of key F
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Karen Smits et al. contribution, wi
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Karen Smits et al. Table 1: Correla
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Karen Smits et al. staff feel that
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Marta-Christina Suciu et al. This p
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Marta-Christina Suciu et al. <stron
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Marta-Christina Suciu et al. The qu
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Marta-Christina Suciu et al. This t
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Information and Communication Techn
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Jukka Surakka et al. The participan
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Jukka Surakka et al. people. Commun
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Personal Knowledge Management (PKM)
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Marzena Świgoń provide th
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Marzena Świgoń (number and type <
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Marzena Świgoń measure self-perce
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Eduardo Tomé what we consider to b
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Eduardo Tomé IC. The intervention
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Eduardo Tomé In the</stro
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Eduardo Tomé to stress that <stron
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Eleni Magdalini Vasileiadou et al.
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José María Viedma Marti products
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Sustainable competitive advantage T
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José María Viedma Marti knowledge
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José María Viedma Marti pr<strong
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José María Viedma Marti All <stro
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ICBS I CBS José María Viedma Mart
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José María Viedma Marti Sullivan,
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2. Balanced scorecard framework Ang
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Angelos Vouldis and Angelica Kokkin
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Unclear benefits of</strong
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Angelos Vouldis and Angelica Kokkin
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9. Discussion and conclusions Angel
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The Global Position of</str
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Piotr Wisniewski safeguarding IC vi
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Piotr Wisniewski Figure 2: Ten larg
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Piotr Wisniewski suspected
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Piotr Wisniewski 2) Slow growth in
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Piotr Wisniewski US 3.8 3.8 3.9 4.3
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498
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500
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2. Hypothesis deve
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3.2 Control variables Deborah Brans
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Deborah Branswijck and Patricia Eve
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Deborah Branswijck and Patricia Eve
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Korosh Gholami et al. Durkheim beli
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Korosh Gholami et al. The effect <s
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Measure the Unmeas
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Knowledge Capital 5. Efforts for de
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Exclusive use of L
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Emmanouil Gkinoglou from th
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Project Assets Need for synergies Q
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Table 5: Sustainability checklist E
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Emmanouil Gkinoglou The next challe
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Kai Mertins and Ronald Orth generat
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Kai Mertins and Ronald Orth Never<s
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Kai Mertins and Ronald Orth <strong
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Ad 2 Structure of
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Kai Mertins and Ronald Orth Hauff,
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Maria Simonova “Concept o
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Maria Simonova The concept regardin
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Maria Simonova Becker, G. S. (1983)
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2. The aim of appl
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Nellija Titova W+I+DP+D+T+M+R (equa
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Nellija Titova performing better. I
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5. Conclusions and furthe</
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Nellija Titova Annex 2: Summary on
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Meaning in the tab
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Krishanthi Ganga Vithana et al. for
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Krishanthi Ganga Vithana et al. sti
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5. Conclusion Krishanthi Ganga Vith
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The Tobing Knowledge Management Arc
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Paul Lumbantobing et al. user, know
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Paul Lumbantobing et al. people con
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Paul Lumbantobing et al. influence
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Develop KM Strategy Description Dev
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Paul Lumbantobing et al. In <strong
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Yuli Purwanti et al. Figure 1: Imag
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Yuli Purwanti et al. Table below is
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582
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Nargiza Abdullaeva and Campbell War
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Andreea Feraru and Nicoleta Ciucesc
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Roxana Mironescu This could be <str
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Roxana Mironescu Daft, R.L. (2002)
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Paloma Sánchez and Oihana Basilio
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Evaluating Intellectual Capital Usi
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Table 1. CRS input efficiency score
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Stelian Stancu and Anca Domnica Lup
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José Vale et al. However, it is im
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José Vale et al. Pöyhönen, A. an
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Proceedings of the 3rd European Conference on Intellectual Capital

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