Abstract: Organizational
immaterial assets are the key drivers for the organization’s problem
solving capability and as a causal, for its innovative competence. A
detailed review of the Intellectual Capital (IC) and the organizational
IC management characteristics serves as a “Teaching-Part”. The paper’s
“News-Part” starts with a review of the two actually most popular tools,
which are used to work with organizational immaterial assets: the
Balanced Scorecard and the Intangibles Reports. Since both of them show
specific limitations, a new approach is introduced: The Intellectual
Capital Management System (ICMS) allows to audit knowledge-based
organizations in a standard approach, regardless of their size, sector
and purpose. The ICMS overcomes the mentioned limitation by delivering
harmonized reports. Depending on the nature of the individual
organization’s knowledge initiatives, the ICMS can be linked to
established tools such as the Knowledge Matrix (to monitor project
work-flows) and/or the Balanced Scorecard (to control and measure the
project status). The resulting modular tool offers support to all
aspects of knowledge work, which are in a context to the management of
the organizational Innovative Competence: Identifying, controlling,
measuring and communicating intangible assets can be performed
independently or combined according to the organizations preferences. Download of the complete paper (PDF / 28 Pages / 1.1MB):
http://www.hrm-auer.ch/downloads/UAM_ACCENTURE_2010_Auer_E.pdf
Download of a German Translation (PDF / 29 Pages / 1.1MB):
http://www.hrm-auer.ch/downloads/UAM_ACCENTURE_2010_Auer_D.pdf
