What it Means is What it Does: A Comparative Analysis of Implementing Intellectual Capital in Norway and Spain

Posted: 24 Nov 2003

See all articles by Cristina Chaminade

Cristina Chaminade

Universidad Autónoma de Madrid - Department Estructura Economica

Hanno Roberts

BI Norwegian School of Management

Abstract

The implementation of the Intellectual Capital concept at firm level introduces new vocabulary to the existing language set. Firms are attempting to make sense of the concept and, in the process, operationalize it in terms of specific management tools. This paper provides a comparative analysis of Intellectual Capital trajectories in Norway and Spain. Although the implementation designs are different, (selected SMEs and sector in Norway and more non-selected in Spain), the paper finds that a dominantly accounting perspective can lead to an excessive focus on measurement issues and little attention to management processes. Alternatively, introducing IC with a broader and less defined focus might help newcomers to experiment with the concept in a more open minded way. In non-experienced firms the entrance point matters, as it defines the meaning for new words and concepts such as intellectual capital or intangibles.

Keywords: intellectual capital, implementation, syntax

JEL Classification: M41, M47

Suggested Citation

Chaminade, Cristina and Roberts, Hanno, What it Means is What it Does: A Comparative Analysis of Implementing Intellectual Capital in Norway and Spain. Available at SSRN: https://ssrn.com/abstract=458144

Cristina Chaminade

Universidad Autónoma de Madrid - Department Estructura Economica ( email )

Carretera Colmenar Viejo
Madrid, E-28049
Spain

Hanno Roberts (Contact Author)

BI Norwegian School of Management ( email )

Nydalsveien 37
Oslo, 0484
Norway
004746410434 (Phone)

HOME PAGE: http://www.bi.no/BI-Startpage2/Research/Academic-homepage/?ansattid=FGL96049&type=cv

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