Intellectual Capital, 2^nd Ed.

Managing Knowledge -- Unit 6

The Open University

Publisher: The Open University, 2001

ISBN: 0-7492-7758-0

Synopsis:

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Table of Contents:

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1. Three Cases Related to Intellectual Capital
• Case 1 Carol, manager in a large discount brokerage firm
• Case 2 The stock market valuation of Virgin Group
• Case 3 Skandia's report of unique measures
• 1.1 Introducing Intellectual Capital
• 1.2 Aims
• 1.3 Learning Objectives
2. The Principles of Intellectual Capital
• 2.1 Why Be Concerned with Intellectual Capital Now?
• 2.2 The Waning of Accuracy in Valuations
• Markets, bubbles and intangible assets
• 2.3 Internal Inefficiencies
• 2.4 Intellectual Capital as Measurement for Action
• 2.5 A Simple Grouping of Capital Assets
• 2.6 One Response: Intellectual Capital Measurement Summarized
• Nurturing an intellectual capital language
• Identifying intellectual capital indicators
• Developing an intellectual capital report
• 2.7 You and Intellectual Capital Measurement Programmes
3. The Language of Intellectual Capital
• 3.1 The First Step in an Intellectual Capital Measurement Programme
• 3.2 Major Subcategories of Intellectual Capital
• 3.3 A Dialogue for Future Performance
• 3.4 Intellectual Capital Language: A Summary
• 3.5 A Dynamic Process
• 3.6 The Importance of Context
4. Measuring Intellectual Capital
• 4.1 Measuring Intellectual Capital from the Roots Up
• 4.2 A Brief Recap of Intellectual Capital Measurement Programmes
• 4.3 An Introduction to the Measures
• 4.4 Discounted Cash Flow Measures
• 4.5 Monetary Measures
• 4.6 Ratio Measures
• 4.7 Absolute Number Measures
• 4.8 Subjective Measures
• 4.9 Intellectual Capital Measurement as a New Method
5. Examples of Measurement Methods
• 5.1 The Evolution of Measurement Systems
• 5.2 The Balanced Scorecard
• 5.3 The Skandia Navigator
• 5.4 The Intangible Assets Monitor
• 5.5 The IC Index
• 5.6 Relating Measurement Programmes to the Report
• 5.7 Assessing the Need for Intellectual Capital Reporting
• 5.8 Revisiting Our Case Studies
6. Critiques of Intellectual Capital Measurement Programmes
• 6.1 Intellectual Capital Measurement Programmes are not Problem-Free
• 6.2 Is Intellectual Capital Anything New?
• 6.3 Do These Programmes Neglect Cause and Effect?
• 6.4 Problems with Measuring Methods
• 6.5 Context Matters
• 6.6 The Potential for Fraudulent Behaviour
• 6.7 Reconsidering the Critiques
• 6.8 Starting Your CD-ROM Activity