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  • 1.
    Aisenberg Ferenhof, Helio
    et al.
    Production Engineering Department, Universidade Federal de Santa Catarina, Florianópolis, Brazil.
    Durst, Susanne
    University of Skövde, School of Business. University of Skövde, Enterprises for the Future.
    Zaniboni Bialecki, Mariana
    Production Engineering Department, Universidade Federal de Santa Catarina, Florianópolis, Brazil.
    Selig, Paulo Mauricio
    Engineering & Knowledge Management Department, Universidade Federal de Santa Catarina, Florianópolis, Brazil.
    Intellectual capital dimensions: state of the art in 20142015In: Journal of Intellectual Capital, ISSN 1469-1930, E-ISSN 1758-7468, Vol. 16, no 1, p. 58-100Article in journal (Refereed)
    Abstract [en]

    Purpose – The purpose of this paper is to review extant literature to identify models intended to measure/classify intellectual capital (IC) to establish the current body of knowledge that has been built since the review by Marr et al. (2004).

    Design/methodology/approach – The study consists of a systematic review of peer-reviewed articles on IC classification. The review was conducted for the period 2004-2014 in order to reach the aim. To ensure that all major models are included, important works developed prior to 2004 were captured as well.

    Findings – The review resulted in 83 additional models indicating continued research activities with regard to the topic. These models were merged with prior IC models and mapped on a timeline. The timeline clarifies that 2008, 2010, 2011, 2012 and 2013 represent the years of greatest research activity (outcomes). Additionally, the analysis of the list of IC frameworks resulted in the development of an IC Meta model. It synthesizes research activities in the field and highlights the main IC dimensions and sub-dimensions.

    Research limitations/implications – This study may not have enabled a complete coverage of all existing peer-reviewed articles in the field of IC classification. Yet, it seems reasonable to assume that the review process covered a large proportion of studies available.

    Originality/value – By aggregating and consolidating the IC frameworks covered, the study does not only provide an IC Meta model, but also promising directions for future research.

  • 2.
    Brunold, Julia
    et al.
    Institute for Entrepreneurship, University of Liechtenstein, Vaduz, Principality of Liechtenstein.
    Durst, Susanne
    Institute for Entrepreneurship, University of Liechtenstein, Vaduz, Principality of Liechtenstein.
    Intellectual capital risks and job rotation2012In: Journal of Intellectual Capital, ISSN 1469-1930, E-ISSN 1758-7468, Vol. 13, no 2, p. 178-195Article in journal (Refereed)
    Abstract [en]

    Purpose - This study aims to shed light on the phenomenon of intellectual capital (IC) risks. More precisely, the perception of such risks in the context of the job rotation process often applied in multinational corporations (MNCs) is to be investigated. Design/methodology/approach - Eleven semi-structured interviews are conducted in an exemplary knowledge-intensive MNC operating in the construction industry. Six interviews among top managers and five interviews among participants in the job rotation process are carried out to gain insights from different perspectives. Findings - The study underlines the influence of time pressure on the perception of the variety of IC-related risks in general and of those related to the job rotation process. As a result, the risks are not tackled even though the managers are aware of some of them. Research limitations/implications - The data were collected in one organization, making inferences about the findings not possible. Future studies should consider multiple organizations. Practical implications - A list of potential IC risks triggered during the job rotation process is presented and suggestions to tackle them are discussed. Furthermore, the findings can contribute to the further development of an overall overview of IC risks. Originality/value - The study provides fresh insights into the relationship between IC risks and job rotation as perceived by different organization members. © Emerald Group Publishing Limited.

  • 3.
    Durst, Susanne
    Hochschule Liechtenstein.
    The relevance of intangible assets in German SMEs2008In: Journal of Intellectual Capital, ISSN 1469-1930, E-ISSN 1758-7468, Vol. 9, no 3, p. 410-432Article in journal (Refereed)
    Abstract [en]

    Purpose - The purpose of this paper is to study the perceptions of the advisors and valuers of German associations regarding the relevance of intangible assets in general, and for the purpose of company succession in particular. Design/methodology/approach - To perform this study German associations were examined, which play an essential role in company succession in Germany, from both sides of the process. Conducting a web-survey, 51 answers were received (response-rate = 42.5 per cent) which could be used for the analyses. Findings - Amongst others, the study showed that intangible assets are of a moderate relevance. However, a large proportion of respondents expect intangible assets to be of greater relevance in the future. The study highlighted that intangibles do have a great impact on the decision-making process of an investor. Research limitations/implications - The total population of German Association is 135. The author received answers from 51 associations, which did not fulfil the statistical size to conduct advanced statistical methods. The specific relationship of German associations with small- to medium-sized enterprises (SMEs) is rather unique compared to similar institutions around the world, therefore, the results may not be replicable in other countries. Practical implications - The results of this study will help practitioners as well as academics to better understand the relevance of intangible assets in SMEs. Originality/value - This paper is pioneeringin the analysis of the influence of intangible assets in German SMEs for the purpose of company succession.

  • 4.
    Matos, Florinda
    et al.
    Intellectual Capital Accreditation Association, Santarém, Portugal.
    Vairinhos, Válter Martin
    ICAA-Associação Acreditaão Capital Intelectual, Queluz, Portugal.
    Dameri, Renata Paola
    Department of Economics and Business Studies, University of Genova, Italy.
    Durst, Susanne
    University of Skövde, School of Business. University of Skövde, Enterprises for the Future.
    Increasing Smart City Competitiveness and Sustainability Through Managing Structural Capital2017In: Journal of Intellectual Capital, ISSN 1469-1930, E-ISSN 1758-7468, Vol. 18, no 3, p. 693-707Article in journal (Refereed)
    Abstract [en]

    Purpose – The purpose of this conceptual and exploratory paper is to explore and discuss possible solutions to integrate the concepts of Smart City (SC) and Intellectual Capital Management (ICM), especially referring to Structural Capital. Based on this we propose a theoretical framework that highlights the relevance of Structural Capital for strategic and operational planning of smarter cities. Design/methodology/approach – Using a neuropsychologic analogy, we assume that the development of smart cities corresponds to the development of a sensorial or even a nervous system for cities based on their Structural Capital, and the development of City Intellectual Capital (CIC) corresponds to a further phase of the cities’ mind development. We propose a practical framework that combines the concepts of city nervous system and city mind. It can be used as an instrument for project management. In this model, sensorial data -associated with the implementation of cities’ sensorial systems - should naturally contribute with open data to the development of higher abstract functions that in turn supports the creation of CIC. Findings –This paper highlights the interrelations between IC (especially its structural component) and SC and their synergic capability of improving both a smart city’s competitiveness and sustainability, and by this illustrates the benefits of combining both concepts in a common theoretical framework. Research limitations/implications – Given the paper’s theoretical nature, the empirical validation of the proposed framework is missing. This limitation will be addressed in forthcoming empirical research. Originality and implications – By proposing a framework that combines the concepts of SC and IC, the paper contributes to theory development regarding the strategic management of cities and the application of IC.

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