Human capital knowledge value added

Knowledge value added is a new cost accounting technique making waves in intangibles accounting. It helps managers conduct a business process audit. However, the managers need a behavioral tool to understand the factors that influence human capital knowledge value add, in order to increase the organ...

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Bibliographic Details
Published inJournal of intellectual capital Vol. 3; no. 2; pp. 167 - 179
Main Authors Kannan, Gopika, Akhilesh, K.B.
Format Journal Article
LanguageEnglish
Published MCB UP Ltd 01.06.2002
Subjects
Intellectual capital
Corporate culture
Value analysis
Intangible assets
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Summary:Knowledge value added is a new cost accounting technique making waves in intangibles accounting. It helps managers conduct a business process audit. However, the managers need a behavioral tool to understand the factors that influence human capital knowledge value add, in order to increase the organizational value add. This tool helps understand the knowledge professional's perceptions of the organization's culture towards intellectual enterprise, knowledge management support systems and processes, as well as individual value add, the perceived performance, innovation and consequences of quitting. The tool thus helps formulation of strategies towards effective management of human capital and creating higher value add. A leading Indian infotech organization was studied as a case in point and the results are being used to design more effective knowledge management strategies.
ISSN:1469-1930
1758-7468
DOI:10.1108/14691930210424752