智力资本理论研究新进展
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外国经济与管理 2007 年 第 29 卷第 09 期, 页码：50 - 56
摘要
参考文献
摘要
作为组织竞争优势的又一重要来源,智力资本为如何获取、开发和有效利用组织资源提供了独特的视角。本文在文献研究的基础上,从智力资本的概念内涵、结构与测量、影响因素与作用机制等方面,对国外智力资本理论与研究的新进展进行了梳理,最后对智力资本研究存在的问题及未来研究方向进行了展望。
[1]Alexander,S,and Bontis,N.Meta-review of knowledge management and IC literature:Citation impact and research productivityrankings[J].Knowledge and Process Management,2004,11(3):185-198.
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[3]Davenport,T H,and Prusak,L.Working knowledge:How organizations manage what they know[M].Boston:Harvard BusinessSchool Press,1998.
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[6]Roland,B,and Goran,R.The importance of intellectual capital reporting:Evidence and implications[J].Journal of Intellectual Cap-ital,2007,8(1):7-51.
[7]Roos,J,Roos,G,Dragonetti,N C,and Edvinsson,L.Intellectual capital[M].New York:New York University Press,1998.
[8]Bassi,L J,and Van Buren,M E.Valuing investment in intellectual capital[J].International Journal of Technology Management,1999,18(5/6/7/8):414-432.
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[11]Juani Swart.Intellectual capital:Disentangling an enigmatic concept[J].Journal of intellectual Capital,2006,7(2):136-159.
[12]Ordonez,D,and Pablos,P.Evidence of intellectual capital measurement from Asia,Europe and the Middle East[J].Journal of In-tellectual Capital,2002,3(3):287-302.
[13]Sosik,J J,Jung,D I,Berson,Y,Dionne,S D,and Jaussi,K S.Making all the right connections:The strategic leadership of topexecutives in high-tech organizations[J].Organizational Dynamics,2005,34(1):47-61.
[14]Burt,R S.The contingent value of social capital[J].Administrative Science Quarterly,1997,42(2):339-365.
[15]Barathi G Kamath.The intellectual capital performance of Indian banking sector[J].Journal of Intellectual Capital,2007,8(1):96-123.
[16]Hong,P T,David,P,and Phil,H.Intellectual capital and financial returns of companies[J].Journal of Intellectual Capital,2007,8(1):76-95.
①VAIC法是Ante Public开发的一种智力资本评价系统,该模型首先引用Skandia模型的概念,认为公司的市场价值由资本与智力资本的价值组成,所以公司价值的增加来源于这两种资本的增值;然后利用“效率”的概念,认为对业绩的评价包括对资本增值效率的评价及智力潜力增值效率的评价两部分,两者分别用资本增值系数VACA和智力潜力增值系数VAIP来表示,而将企业运用资本与智力资本实现增值的能力称为“智力能力”,用智力增值系数VAIC来表示,它等于资本增值系数VACA与智力潜力增值系数VAIP之和,即VAIC=VACA+VAIP。根据Skandia模型,智力资本又分为人力资本与结构资本两大部分,因而智力潜力增值系数等于人力资本增值系数VAHU和结构资本及附加价值增值系数STVA之和,即VAIP=VAHU+STVA,因此智力增值系数VAIC=VACA+VAHU+STVA。
[2]Bontis,N.Assessing knowledge assets:A review of the models used to measure intellectual capital[J].International Journal of Man-agement Reviews,2001,3:41-60.
[3]Davenport,T H,and Prusak,L.Working knowledge:How organizations manage what they know[M].Boston:Harvard BusinessSchool Press,1998.
[4]Ulrich,D.Intellectual capital=competence×commitment[J].Sloan Management Review,1998,39(2):15-26.
[5]Engstr m,T E J,Westnes,P,and Westnes,S F.Evaluating intellectual capital in the hotel industry[J].Journal of Intellectual Cap-ital,2003,4(3):287-303.
[6]Roland,B,and Goran,R.The importance of intellectual capital reporting:Evidence and implications[J].Journal of Intellectual Cap-ital,2007,8(1):7-51.
[7]Roos,J,Roos,G,Dragonetti,N C,and Edvinsson,L.Intellectual capital[M].New York:New York University Press,1998.
[8]Bassi,L J,and Van Buren,M E.Valuing investment in intellectual capital[J].International Journal of Technology Management,1999,18(5/6/7/8):414-432.
[9]Nicholson,G J,and Kiel,G C.A framework for diagnosing board effectiveness[J].Corporate Governance,2004,12(4):455-462.
[10]Mohan,S,and Mark,A Y.The influence of intellectual capital on the types of innovative capabilities[J].Academy of ManagementJournal,2005,48(3):450-463.
[11]Juani Swart.Intellectual capital:Disentangling an enigmatic concept[J].Journal of intellectual Capital,2006,7(2):136-159.
[12]Ordonez,D,and Pablos,P.Evidence of intellectual capital measurement from Asia,Europe and the Middle East[J].Journal of In-tellectual Capital,2002,3(3):287-302.
[13]Sosik,J J,Jung,D I,Berson,Y,Dionne,S D,and Jaussi,K S.Making all the right connections:The strategic leadership of topexecutives in high-tech organizations[J].Organizational Dynamics,2005,34(1):47-61.
[14]Burt,R S.The contingent value of social capital[J].Administrative Science Quarterly,1997,42(2):339-365.
[15]Barathi G Kamath.The intellectual capital performance of Indian banking sector[J].Journal of Intellectual Capital,2007,8(1):96-123.
[16]Hong,P T,David,P,and Phil,H.Intellectual capital and financial returns of companies[J].Journal of Intellectual Capital,2007,8(1):76-95.
①VAIC法是Ante Public开发的一种智力资本评价系统,该模型首先引用Skandia模型的概念,认为公司的市场价值由资本与智力资本的价值组成,所以公司价值的增加来源于这两种资本的增值;然后利用“效率”的概念,认为对业绩的评价包括对资本增值效率的评价及智力潜力增值效率的评价两部分,两者分别用资本增值系数VACA和智力潜力增值系数VAIP来表示,而将企业运用资本与智力资本实现增值的能力称为“智力能力”,用智力增值系数VAIC来表示,它等于资本增值系数VACA与智力潜力增值系数VAIP之和,即VAIC=VACA+VAIP。根据Skandia模型,智力资本又分为人力资本与结构资本两大部分,因而智力潜力增值系数等于人力资本增值系数VAHU和结构资本及附加价值增值系数STVA之和,即VAIP=VAHU+STVA,因此智力增值系数VAIC=VACA+VAHU+STVA。
引用本文
朱瑜, 王雁飞, 蓝海林. 智力资本理论研究新进展[J]. 外国经济与管理, 2007, 29(9): 50–56.
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