{"title":"智力资本的涌现性:一个概念性的产品","authors":"C. Nielsen, Henrik Dane-Nielsen","doi":"10.1108/14013381011039771","DOIUrl":null,"url":null,"abstract":"Purpose – The purpose of this paper is to illustrate how the emergent properties perspective from the field of biology can be applied to the field of intellectual capital. Much attention has in recent years been directed towards problems of accounting for intellectual capital and how the value of intellectual capital at one level of an organization influences the value of intellectual capital at higher or lower levels of the organization.Design/methodology/approach – Through a literature review an emergent properties framework was developed. This framework was applied to an intellectual capital perspective with empirical illustrations.Findings – In this paper, it is argued that the inherent difficulties of understanding the interdependencies of intellectual capital across different levels of an organization can be traced to a lack of understanding of the differences between synergetic effects, causal relationships and emergent properties. The paper illustrates through examples how an emergent properties p...","PeriodicalId":119134,"journal":{"name":"Journal of Human Resource Costing & Accounting","volume":"8 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2010-04-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"20","resultStr":"{\"title\":\"The emergent properties of intellectual capital: a conceptual offering\",\"authors\":\"C. Nielsen, Henrik Dane-Nielsen\",\"doi\":\"10.1108/14013381011039771\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"Purpose – The purpose of this paper is to illustrate how the emergent properties perspective from the field of biology can be applied to the field of intellectual capital. Much attention has in recent years been directed towards problems of accounting for intellectual capital and how the value of intellectual capital at one level of an organization influences the value of intellectual capital at higher or lower levels of the organization.Design/methodology/approach – Through a literature review an emergent properties framework was developed. This framework was applied to an intellectual capital perspective with empirical illustrations.Findings – In this paper, it is argued that the inherent difficulties of understanding the interdependencies of intellectual capital across different levels of an organization can be traced to a lack of understanding of the differences between synergetic effects, causal relationships and emergent properties. The paper illustrates through examples how an emergent properties p...\",\"PeriodicalId\":119134,\"journal\":{\"name\":\"Journal of Human Resource Costing & Accounting\",\"volume\":\"8 1\",\"pages\":\"0\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2010-04-06\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"20\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Journal of Human Resource Costing & Accounting\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.1108/14013381011039771\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Journal of Human Resource Costing & Accounting","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.1108/14013381011039771","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
The emergent properties of intellectual capital: a conceptual offering
Purpose – The purpose of this paper is to illustrate how the emergent properties perspective from the field of biology can be applied to the field of intellectual capital. Much attention has in recent years been directed towards problems of accounting for intellectual capital and how the value of intellectual capital at one level of an organization influences the value of intellectual capital at higher or lower levels of the organization.Design/methodology/approach – Through a literature review an emergent properties framework was developed. This framework was applied to an intellectual capital perspective with empirical illustrations.Findings – In this paper, it is argued that the inherent difficulties of understanding the interdependencies of intellectual capital across different levels of an organization can be traced to a lack of understanding of the differences between synergetic effects, causal relationships and emergent properties. The paper illustrates through examples how an emergent properties p...