Intellectual Capital Control: A Model Applied to the Management of Knowledge Assets

Authors

  • Ricardo Vinícius Dias Jordão FPL e Fundação Dom Cabral
  • Jorge Luís Pedreira Murteira Marques Casas Novas Universidade de Évora
  • Antônio Artur de Souza UFMG
  • Jorge Tadeu de Ramos Neves UFMG e FPL

DOI:

https://doi.org/10.5585/ijsm.v12i2.1912

Keywords:

Competitive Strategy, Knowledge Management, Intellectual Capital, Organizational Culture, Management Control System.

Abstract

The knowledge management (KM) and intellectual capital (IC) have been topics of great relevance in academia and business. However, the literature suggests that there is a research gap that need to be better understood deriving from the difficulties encountered by researchers and companies in manage, measure and control the intangible assets. The purpose of this article is to propose a theoretical-conceptual model to support the development of a control system to IC and KM. Accordingly it is discussed the design of the management control system (MCS) and previous studies that supports the proposed model are analyzed. The study expands the understanding on the focal topic and helps to fill that research gap, showing that: (1) an adequate design of the MCS can contribute to the externalizing of part of the tacit knowledge, transforming it into explicit knowledge through acculturation of the members of the company; (2) the organizational culture helps to systematize and disseminate knowledge in the company; (3) the cultural control can help to integrate the knowledge, manage it and turn it into IC; and (4) the MCS can collaborate in the individual knowledge socialization process and in the collective knowledge institutionalization aiming to create value for companies.

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Author Biographies

Ricardo Vinícius Dias Jordão, FPL e Fundação Dom Cabral

Professor do Mestrado em Administração da FPL e da Fundação Dom Cabral

Jorge Luís Pedreira Murteira Marques Casas Novas, Universidade de Évora

Professor do Doutorado em Ciências Gerencias da Universidade de Évora

Antônio Artur de Souza, UFMG

Professor do Mestrado e Doutorado em Ciências Gerencias da UFMG

Jorge Tadeu de Ramos Neves, UFMG e FPL

Professor do Mestrado em Administração da FPL e da UFMG

Published

01.06.2013

How to Cite

Jordão, R. V. D., Casas Novas, J. L. P. M. M., de Souza, A. A., & Neves, J. T. de R. (2013). Intellectual Capital Control: A Model Applied to the Management of Knowledge Assets. Revista Ibero-Americana De Estratégia, 12(2), 195–227. https://doi.org/10.5585/ijsm.v12i2.1912

Issue

Section

Articles