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Using Modeling in Intellectual Capital

Received: 13 July 2016    Accepted: 22 July 2016    Published: 6 August 2016
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Abstract

Intellectual capital includes many aspects such as economical, emotional, psychological, social and human characteristics. It also comprises different specializations such as informatics, accounting and financing. It may be dealt with at individual level, organizational level or environmental level. Since knowledge has become on the top of the social as well as the economic interests, scientists confirms the need to develop the researches to deal with knowledge issues to make it one of the financial assets of all organizations. Knowledge now is looked at as real measurable capital that can be initiated, stored, transferred and shared. This paper discusses the general framework of the intellectual capital, and proposes a model to deal with its complexities. The present model is comprehensive as it includes some aspects that are ignored in the study of the intellectual capital. It includes the psychological and the social items that lead to the integration of issue of the intellectual capital.

Published in American Journal of Engineering and Technology Management (Volume 1, Issue 2)
DOI 10.11648/j.ajetm.20160102.11
Page(s) 7-11
Creative Commons

This is an Open Access article, distributed under the terms of the Creative Commons Attribution 4.0 International License (http://creativecommons.org/licenses/by/4.0/), which permits unrestricted use, distribution and reproduction in any medium or format, provided the original work is properly cited.

Copyright

Copyright © The Author(s), 2024. Published by Science Publishing Group

Keywords

Intellectual Capital, Human Capital, Organizational Capital, Environmental Capital, Knowledge, Modeling

References
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[3] International Federation of Accountants (1998). The Measurement and Management of Intellectual Capital, IFAC, New York, USA.
[4] Leon, M. V. S. (2002). Intellectual Capital: Managerial Perceptions of Organizational Knowledge Resources, Journal of Intellectual Capital, Vol. 3 No. 2, pp. 149-66.
[5] Tan, H. P., Plowman, D. and Hancock, P. (2008). The Evolving Research on Intellectual Capital, Journal of Intellectual Capital, Vol. 9, No. 4, pp. 585-608.
[6] Sveiby, K. E. (2001). A Knowledge-Based Theory of the Firm to Guide in Strategy Formulation, Journal of Intellectual Capital, Vol. 2, No. 4, pp. 344-58.
[7] Stewart, T. A. (1997). Intellectual Capital: the New Wealth of Organizations, London, UK.
[8] Roos, J., Roos, G., Dragonetti, N. C. and Edvinsson, L. (1997). Intellectual Capital: Navigating the New Business Landscape, Macmillan Press, London, UK.
[9] Brooking, A. (1996). Intellectual Capital, Thomas Business Press, London, UK.
[10] Petrash, G. (1996). Dow's Journey to a Knowledge Value Management Culture, European Management Journal, Vol. 14, No. 4, pp. 365-73.
[11] Sveiby, K. (1998). Intellectual Capital: Thinking Ahead, Australian CPA, June Issue, pp. 18-22.
[12] Kaplan, R. S. and Norton, D. P. (1992). The Balanced Scorecard – Measures that Drives Performance, Harvard Business Review, Vol. 70, No. 1, pp. 71-9.
[13] Haanes, K. and Lowendahl, B. (1997). In Thomas, H. (Eds), The Unit of Activity: Towards an Alternative to the Theories of the Firm, Strategy, Structure and Style, Wiley, Copenhagen.
[14] Edvinsson, L. and Malone, M. (1997). Intellectual Capital: Realizing Your Company's True Value By Finding Its Hidden Brainpower, Harper Collins, New York, USA.
[15] DCTU (1999). Your Knowledge – Can you Book it?, Paper presented at the International Symposium Measuring and Reporting Intellectual Capital: Experiences, Issues, and Prospects, OECD.
[16] Lowendahl, B. (1997). Strategic Management of Professional Service Firms, Handelshojs kolens Forlag, Copenhagen.
[17] Marr, B. and Mustaghir, K. (2005). Defining Intellectual Capital: a Three Dimensional Approach, Management Decision, Vol. 43, No. 9, pp. 1114-1128.
[18] Akhilesh, K. (2008). Modelling Intellectual Capital from a Bottom-Up Perspective, the 5th International Conference on Itellectual Capital, Knowledge Management and Organizational Learning, New York, USA, 9-11 October 2008.
[19] Contractor, F. G. (2001). Valuation of Intangible Assets in Global Operations, Quoram Books, Westport, USA.
[20] Bontis, N. (1996). Intellectual Capital: an Exploratory Study that Develops Measures and Models, Management Decision, Vol. 36, No. 2, pp. 63-76.
[21] Massingham, P. R., and Tam, L. (2015). The Relationship between Human Capital, Value Creation and Employee Reward, Journal of Intellectual Capital, Vol. 16, No. 2, pp. 390-418.
[22] Guthrie, J., Ricceri, F. and Dumay, J. (2012), Reflections and Projections: a decade of intellectual capital accounting research, The British Accounting Review, Vol. 44 No. 2, pp. 68-92.
[23] Guthrie, J., and Dumay, J. (2015), New Frontiers in the Use of Intellectual Capital in the Public Sector, Journal of Intellectual Capital, Vol. 16, No. 2, pp. 258-266.
[24] Olander, H., Hurmelinna-Laukkanen, P., and Heilmann, P. (2015), Human Resources – Strength and Weakness in Protection of Intellectual Capital", Journal of Intellectual Capital, Vol. 16, No. 4, pp. 742-762.
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Cite This Article
  • APA Style

    Mahmoud Nadim Nahas. (2016). Using Modeling in Intellectual Capital. American Journal of Engineering and Technology Management, 1(2), 7-11. https://doi.org/10.11648/j.ajetm.20160102.11

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    ACS Style

    Mahmoud Nadim Nahas. Using Modeling in Intellectual Capital. Am. J. Eng. Technol. Manag. 2016, 1(2), 7-11. doi: 10.11648/j.ajetm.20160102.11

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    AMA Style

    Mahmoud Nadim Nahas. Using Modeling in Intellectual Capital. Am J Eng Technol Manag. 2016;1(2):7-11. doi: 10.11648/j.ajetm.20160102.11

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  • @article{10.11648/j.ajetm.20160102.11,
      author = {Mahmoud Nadim Nahas},
      title = {Using Modeling in Intellectual Capital},
      journal = {American Journal of Engineering and Technology Management},
      volume = {1},
      number = {2},
      pages = {7-11},
      doi = {10.11648/j.ajetm.20160102.11},
      url = {https://doi.org/10.11648/j.ajetm.20160102.11},
      eprint = {https://article.sciencepublishinggroup.com/pdf/10.11648.j.ajetm.20160102.11},
      abstract = {Intellectual capital includes many aspects such as economical, emotional, psychological, social and human characteristics. It also comprises different specializations such as informatics, accounting and financing. It may be dealt with at individual level, organizational level or environmental level. Since knowledge has become on the top of the social as well as the economic interests, scientists confirms the need to develop the researches to deal with knowledge issues to make it one of the financial assets of all organizations. Knowledge now is looked at as real measurable capital that can be initiated, stored, transferred and shared. This paper discusses the general framework of the intellectual capital, and proposes a model to deal with its complexities. The present model is comprehensive as it includes some aspects that are ignored in the study of the intellectual capital. It includes the psychological and the social items that lead to the integration of issue of the intellectual capital.},
     year = {2016}
    }
    

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    JF  - American Journal of Engineering and Technology Management
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    AB  - Intellectual capital includes many aspects such as economical, emotional, psychological, social and human characteristics. It also comprises different specializations such as informatics, accounting and financing. It may be dealt with at individual level, organizational level or environmental level. Since knowledge has become on the top of the social as well as the economic interests, scientists confirms the need to develop the researches to deal with knowledge issues to make it one of the financial assets of all organizations. Knowledge now is looked at as real measurable capital that can be initiated, stored, transferred and shared. This paper discusses the general framework of the intellectual capital, and proposes a model to deal with its complexities. The present model is comprehensive as it includes some aspects that are ignored in the study of the intellectual capital. It includes the psychological and the social items that lead to the integration of issue of the intellectual capital.
    VL  - 1
    IS  - 2
    ER  - 

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Author Information
  • Mechanical Engineering Department, King Abdulaziz University, Jeddah, Saudi Arabia

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