1. Intelligent Reporting of IC

2. To manage intellectual capital,
you must first locate it (Stewart, 1998)

3. Methods of identifying IC
Manual content analysis
Develop the categories of IC
Coding (put IC-related information into the classification based on the selected criterion )
Counting the number of IC items
Advantages Disadvantages
Offer a technique of gathering data Time-consuming
Benefit stakeholder and legitimacy theory Personal bias involved in the process of coding
Bridge the academic and practical world The complexity of IC is ignored

4. Methods of identifying IC
Automatic content analysis
1.Electronic search (Bontis, 2003)
2.Software ”Concordance” (Oliveras et al. 2008)
3.Off-the-shelf tool “Factiva” (Lee& Guthrie, 2010)
Advantages Disadvantages
Save time and labor (123) Ignore the synonyms
Identify practical IC terms (3) Fail to map with concrete classification
Difficult to replicate

5. The character of IC
IC is everywhere

6. The character of IC
IC is Dynamic

7. The character of IC
IC is complex
(Dumay&Cuganesan, 2011)
(Marr, 2004)

8. Manual
Automatic
What’s next ?

9. 4th Stage-ecosystem
(Edvinsson2013; Dumay,2013)

10. The conventional IC reporting
Skandia 1994 1995 1996 1997 1998 1999 2000 2001 2002
Report Sup to Sup to Sup to Sup to IC report Environm Environme Annual
annual interim annual annual (HC only) ental ntal report report
report report report report report (HC only)
HC 9 8 9 10 0 0 0 0 5
SC 19 10 9 14 0 0 0 0 0
RC 23 14 8 2 0 0 0 0 0
FC 19 12 12 14 0 0 0 0 0
R&D 18 11 17 14 0 0 0 0 0

11. Our Goal (1)
To produce dynamic IC reporting (√)

12. Our Goal (2)
To produce dynamic IC reporting (√)
To recognize the complexity of IC

13. Taxonomy
From Prof.Eric Tsui

14. (Mouritsen, 2009)
separate
Training- human capital -skills
Training- structural capital –information technology
Training- relational capital - customer

15. IC taxonomy
Identify actual IC reports from Knowledge-intensive Organizations
Collect IC indicators from the IC reports can be found
Count the instants of indicators across the different organizations and years and then choose the
most commonly used one
Do a Manual content analysis for IC indicators to identify the IC-related keywords and mapping
with the most appropriate IC category (Human capital, Structural capital, Relational capital)
Establish the IC taxonomy

16. Our Goal (3)
To produce dynamic IC reporting (√)
To recognize the complexity of IC through tagging keywords (√)
To establish IC eco-system by mobilizing IC

17. Reference
• Bernard Marr, Giovanni Schiuma, & Neely, A. (2004). The
dynamics of value creation: mapping your intellectual performance
drivers Journal of Intellectual Capital, 5(2), 312-325.
• Dumay, J. (2013). The third stage of IC: Towards a new IC future
and beyond Journal of intellectual Capital, 14(1).
• Edvinsson, L. (2013). IC 21: reflections from 21 years of IC practice
and theory. Journal of Intellectual capital 14(1), 163-172.
• John Dumay, & Cuganesan, S. (2011). Making sense of intellecutal
capital complexity: measuring through narrative. Journal of Human
Resource Costing & Accounting, 15(1), 24-49.
• Mouritsen, J. (2009). Classification, measurement and ontology of
intellectual capital entities. Journal of Human Resource Costing &
Accounting, 13(2), 154-162.
• Stewart, T. (1998). Intellectual Capital: The New Wealth of
organizations. perfomance improvement.