智力资本的涌现性:一个概念性的产品

C. Nielsen, Henrik Dane-Nielsen
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引用次数: 20

摘要

目的-本文的目的是说明如何从生物学领域的涌现属性的角度可以应用到智力资本领域。近年来,人们非常关注智力资本的会计问题,以及组织某一层次的智力资本价值如何影响组织较高或较低层次的智力资本价值。设计/方法论/方法——通过文献回顾,开发了一个紧急属性框架。将该框架应用于智力资本视角,并辅以实证说明。研究结果-本文认为,理解组织不同层次智力资本相互依赖性的内在困难可以追溯到缺乏对协同效应、因果关系和涌现特性之间差异的理解。本文通过实例说明了突现性质是如何…
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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...
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