Kapitał intelektualny w tworzeniu wartości przedsiębiorstwa : teoria a praktyka

• Autorzy: Samul J.

Warianty tytułu

EN

Intellectual capital in value creation of the company : theory and practice

• Języki publikacji: PL

Abstrakty

PL

W artykule podjęto próbę przybliżenia kwestii dotyczących zarządzania kapitałem intelektualnym. Opracowanie ma charakter teoretyczno-empiryczny. Źródłem teorii jest literatura przedmiotu, a podstawowym źródłem danych empirycznych są przeprowadzone przez autorkę za pomocą kwestionariusza ankietowego badania w przedsiębiorstwach budowlanych województwa podlaskiego. Wyniki wskazują, że osoby zarządzające przedsiębiorstwami nie doceniają znaczenia posiadanego kapitału intelektualnego w tworzeniu wartości firmy w takim stopniu, w jakim jest on wskazywany w literaturze.

EN

It is now generally believed, within the current literature, that an academic and practitioner focus on intellectual capital is important and that the measurement of a company’s intangibles provides value of a company. However, it is essential for researchers in the field of intellectual capital to be able to justify these newly formed theoretical assumptions through rigorous empirical testing. The paper reviews the state of research evidence in the field. The main source of empirical data is carried out by the author of the study in construction companies. The study was conducted with the usage of a questionnaire survey. The results show that managers underestimate the importance of intellectual capital in the value creation of the company to the extent to which these meanings are assigned in the literature.

Słowa kluczowe

PL

kapitał intelektualny; zarządzanie zasobami organizacji; wartość firmy

EN

intellectual capital; resources management; value creation

• Wydawca: Oficyna Wydawnicza Politechniki Białostockiej
• Czasopismo: Ekonomia i Zarządzanie
• Rocznik: 2013
• Tom: Vol. 5, no. 2
• Strony: 230--241
• Opis fizyczny: Bibliogr. 29 poz., rys., tab

Twórcy

autor

Samul J.

• Politechnika Białostocka, Wydział Zarządzania, Katedra Organizacji i Zarządzania

Bibliografia

• 1. Arthurs J.D., Busenitz, L.W. (2006), Dynamic capabilities and venture performance: The effects of venture capitalists, Journal of Business Venturing 21.
• 2. Bontis N. (1998), Intellectual capital: an exploratory study that develops measures and models, Management Decision 36 (2).
• 3. Bontis N. (2001), Assessing knowledge assets: A review of the models used to measure intellectual capital, International Journal of Management Reviews 3 (1).
• 4. Bukh P.N., Larsen H.T., Mouritsen J. (2001), Constructing intellectual capital statements, Scandinavian Journal of Management 17 (1).
• 5. Cabrita M.D.R., Bontis N. (2008), Intellectual capital and business performance in the Portuguese banking industry, International Journal of Technology Management 43 (1-3).
• 6. Cater T., Cater B. (2009), (In)tangible resources as antecedents of a company’s competitive advantage and performance, Journal of East European Management Studies 14 (2).
• 7. Chen C.J., Huang J.W. (2009), Strategic human resource practices and innovation performance - The mediating role of knowledge management capacity, Journal of Business Research 62 (1).
• 8. Dumay J. (2013), The third stage of IC: towards a new IC future and beyond, Journal of Intellectual Capital 14 (1).
• 9. Edvinsson L. (2013), IC 21 – reflections from 21 years of IC practice and theory, Journal of Intellectual Capital 14 (1).
• 10. Edvinsson L., Malone M. (1997), Intellectual Capital: Realising Your Company’s True Value by Finding its Hidden Brainpower, Harper Collins, New York.
• 11. Fernández E., Montes J.M., Vasquez C.J. (2000), Typology and strategic analysis of intangible resources. A resource-based approach, Technovation 20 (2).
• 12. Guthrie J. P. (2001), High-involvement work practices, turnover and productivity: evidence from New Zealand, Academy of Management Journal 44 (1).
• 13. Hernandez J. G. V., Noruzi M. R. (2010), How intellectual capital and learning organization can foster organizational competitiveness?, International Journal of Business and Management 5 (4).
• 14. Hunter L., Webster E., Wyatt A. (2005), Measuring intangible capital: a review of current practice, Australian Accounting Review 15 (2).
• 15. Hussi T., Ahonen G. (2002), Managing intangible assets – a question of integration and delicate balance, Journal of Intellectual Capital 3 (3).
• 16. Kong E. (2008), The development of strategic management in the non-profit context: Intellectual capital in social service non-profit organizations, International Journal of Management Reviews 10 (3).
• 17. Król H., Ludwiczyński A. (2006), Zarządzanie zasobami ludzkimi. Tworzenie kapitału ludzkiego organizacji, PWN, Warszawa.
• 18. Marr B., Gray D., Neely A. (2003), Why do firms measure their intellectual capital?, Journal of Intellectual Capital 4 (4).
• 19. Petrash G. (1996), Dow’s Journey to a Knowledge Value Management Culture, European Management Journal 14 (August).
• 20. Petty R., Guthrie J. (2000), Intellectual capital literature review: measurement, reporting and management, Journal of Intellectual Capital 1 (2).
• 21. Prahalad C.K., Hamel G. (1990), The core competence of the corporation, Harvard Business Review 71(2).
• 22. Roslender R. Fincham R. (2004), Intellectual capital accounting in the UK: a field study perspective, Accounting, Auditing and Accountability Journal 17 (2).
• 23. Rylander A., Peppard J. (2003), From implementing strategy to embodying strategy: Linking strategy, identify and intellectual capital, Journal of intellectual capital 4 (3).
• 24. Van der Meer-Kooistra J., Zijlstra S.M. (2001), Reporting on intellectual capital, Accounting, Auditing & Accountability Journal 14 (4).
• 25. Youndt M.A., Snell S.A. (2004), Human resource configurations, intellectual capital, and organizational performance, Journal of Managerial Issues 16 (3).
• 26. Zambon S. (2004), Intangibles and Intellectual Capital: An Overview of the Reporting Issues and Some Measurement Model, in: Bianchi P., Labory S. (eds.), The economic importance of intangible assets, Ashgate Publishing Group.
• 27. Zeghal D., Maalooul A. (2010), Analysing value added as an indicator of intellectual capital and its consequences on company performance, Journal of Intellectual Capital 11 (1).
• 28. Zou H., Chen X., Ghauri P. (2010), Antecedents and consequences of new venture growth strategy: An empirical study in China, Asia Pacific Journal of Management 27.
• 29. Zubac A., Hubbard G., Johnson L. W. (2010), The RBV and value creation: a managerial perspective, European Business Review 22 (5).