TY - JOUR
T1 - Understanding intellectual capital in an innovative medium-sized firm
T2 - The case of maxon telecom
AU - Mouritsen, Jan
AU - Bukh, Per Nikolaj
AU - Bang, Heine Kaasgaard
PY - 2005/7
Y1 - 2005/7
N2 - In many firms and in many industrialised countries, innovation is regarded as fundamental to growth and wealth creation. However, it is not easy to define a measure of innovation that is a leading indicator for value creation. This would imply a linear model of knowledge as a simple input to value-creating processes. Instead, intellectual capital is suggested as an alternative, employing a (non-linear) narrative of how knowledge works. This is illustrated by the case of a medium-sized Danish firm which accounts for the relationship between knowledge and innovation by using a network of a knowledge narrative, management challenges, efforts and numbers.
AB - In many firms and in many industrialised countries, innovation is regarded as fundamental to growth and wealth creation. However, it is not easy to define a measure of innovation that is a leading indicator for value creation. This would imply a linear model of knowledge as a simple input to value-creating processes. Instead, intellectual capital is suggested as an alternative, employing a (non-linear) narrative of how knowledge works. This is illustrated by the case of a medium-sized Danish firm which accounts for the relationship between knowledge and innovation by using a network of a knowledge narrative, management challenges, efforts and numbers.
UR - http://www.scopus.com/inward/record.url?scp=34547823208&partnerID=8YFLogxK
U2 - 10.1111/j.1835-2561.2005.tb00290.x
DO - 10.1111/j.1835-2561.2005.tb00290.x
M3 - Comment/debate
AN - SCOPUS:34547823208
SN - 1035-6908
VL - 15
SP - 30
EP - 39
JO - Australian Accounting Review
JF - Australian Accounting Review
IS - 36
ER -