| 1. |
- Johanson, Ulf, et al.
(author)
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Measuring to understand intangible performance drivers
- 2001
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In: The European Accounting Review. - : Informa UK Limited. - 0963-8180 .- 1468-4497. ; 10:3, s. 407-437
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Journal article (peer-reviewed)abstract
- The present qualitative study explores what eleven Swedish organizations have systematically worked at to increase the understanding of the importance of intangibles as performance drivers. The present analysis is accomplished using a combination of evolutionary theory, knowledge-based theory and organizational learning. The results indicate that assets in an accounting sense seem to be of less interest than perceptions of activities that enable future performance. These “enablers” are often customer and employee perceptions of individual, organizational and relational competence. The way for the firms to ascertain a continuous organizational learning process with respect to the value creation chain is to measure intangibles as well as to maintain organizational routines that ensure the transformation of measurement results into action.
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| 2. |
- Johanson, Ulf, et al.
(author)
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Mobilizing change through the management control of intangibles
- 2001
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In: Accounting, Organizations and Society. - : Elsevier. - 0361-3682 .- 1873-6289. ; 26:7-8, s. 715-733
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Journal article (peer-reviewed)abstract
- This qualitative study explores the management control of intangibles in three Swedish companies. The present analysis is discussed in terms of four theoretical perspectives, namely, evolutionary, action, organizational learning and structuration theory. The results indicate that such enablers of performance as customer and employee perceptions of individuals and organizational and relational competence are the key attributes that firms address. Equally important, however, are different routines that facilitate learning and the transformation of knowledge into action. Routines additional to surveys include statistical analysis, benchmarking, dialogues, salary bonuses, and contracts.
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| 3. |
- Mårtensson, Maria, 1970-
(author)
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A critical review of knowledge management as a management tool
- 2000
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In: Journal of Knowledge Management. - : Emerald Group Publishing Limited. - 1367-3270 .- 1758-7484. ; 4:3, s. 204-216
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Journal article (peer-reviewed)abstract
- Over the past several years there have been intensive discussions about the importance of knowledge management within our society. The management of knowledge is promoted as an important and necessary factor for organisational survival and maintenance of competitive strength. To remain at the forefront organisations need a good capacity to retain, develop, organise, and utilise their employees’ capabilities. Knowledge and the management of knowledge appear to be regarded as increasingly important features for organisational survival. Explores knowledge management with respect to its content, its definition and domain in theory and practice, its use and implications, and to point out some problems inherent in the concept. The main contribution of this paper is an extensive literature survey on knowledge management.
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