In einer wissensbasierten Wirtschaft basiert die Wettbewerbsfähigkeit zunehmend auf den intangiblen Unternehmensressourcen. Doch was für eine Relevanz räumen Führungspersonen in der deutschen Wirtschaft dem Wissens- und Intellectual Capital Management (WM/ICM) ein? Im Auftrag des Bundesministeriums für Wirtschaft und Technologie (BMWi) hat die Forschungsstelle für organisationale Kompetenz und Strategie an der Technischen Universität Chemnitz anhand einer repräsentativen Stichprobe von 3401 Unternehmen den Stand der Wissensmanagement-Aktivitäten in der deutschen Wirtschaft erfasst. Desweiteren ist die Studie folgenden Fragestellungen nachgegangen: - Was sind die möglichen Einflussfaktoren für den Einsatz von WM /ICM-Maßnahmen? - Was für eine Bedeutung hat das WM /ICM für den Unternehmenserfolg und die Wettbewerbsfähigkeit zu untersuchen. Ein wesentliches Studienergebnis ist, dass die Ressource Wissen zum zentralen Produktions-/Wettbewerbsfaktor in der deutschen Wirtschaft avanciert ist. Dabei werden WM/ICM-Aktivitäten weniger von Betriebsgrößen und Branchen als von Geschäftsstrategien und Kernkompetenzen bestimmt. Neben dem Studienergebnis, dass Wissensmanagement besonders in den Unternehmen stark ausgeprägt ist, wo eine starke kunden-, qualitäts-, und personalgetriebene Wettbewerbsstrategie im Vordergrund steht, wurden weitere Einflussgrößen eruiert. / In a knowledge based economy competitiveness is primarily based on the intangibles of a firm. But what relevance is actually given to the Management of organizational knowledge and intellectual Capital (KM/ICM) in the German economy? The Institute of Personnel Management and Leadership studies at the Chemnitz University of Technology has conducted a company survey on KM/ICM with a representative sample size of 3401 firms in order to capture the status-quo of KM/ICM- activities within the German economy. Additionally, two other main research questions have been addressed: - What are the potential drivers for the implementation of KM/ ICM? - How do KM/ ICM activities relate to organizational performance? A crucial study result reveals knowledge as a crucial production – and competitive factor in the german economy. Here, the implementation of KM/ICM is rather determined by business strategies and core competencies than firm characteristics like industry sector or firm size. Besides the findings, that KM–activities especially prevail in those firms with a predominant customer, employee and innovation orientated strategy,further KM/ICM drivers have been evaluated.

The objectives of this study were to determine whether job embeddedness and organisational commitment significantly predict voluntary turnover, and whether people from different gender, race and age groups differ significantly in their job embeddedness, organisational commitment and voluntary turnover. The Job Embeddedness Scale (JES), Organisational Commitment Scale (OCS) and Voluntary Turnover Scale (VTS) were used as measuring instruments. A stratified random sample of 102 full-time employed higher education academics participated in the study. Multiple regression analyses showed that organisation fit and community links and normative commitment significantly and positively predicted the participants’ intentions to stay at the institution. Significant differences were observed between the job embeddedness and intention to stay of the gender and race groups. The findings of the current study add to the knowledge base on the turnover intentions of academic staff, contributing to the field of career psychology. In conclusion, the study makes recommendations for retention practices and future research. / Industrial and Organisational Psychology / M. Com. (Industrial and Organisational Psychology)

This dissertation is composed of three research papers that deal with the topic of “accounting and innovation” and provide evidence for the area of innovation from two accounting perspectives, i.e., the external disclosure perspective and the internal management control system perspective. The disclosure perspective is addressed in the first paper. Using content analysis, it examines the innovation capital disclosure characteristics, i.e., disclosure quantity and quality, in intellectual capital statements of 51 European for-profit firms. Additionally, the relationship between innovation capital disclosure characteristics and industry, firm size, region of domicile, and disclosure guidelines adopted are analyzed. The second and third paper address the management control system perspective. The second paper contributes to the research on management control systems in product development by exploring the performance effects and the interplay of the levers of control, i.e., interactive, diagnostic, beliefs, and boundary control systems, based on data from a survey of 468 senior managers from the manufacturing industry. Therefore, I compare by structural equation modeling a base model of unrelated levers of control (additive model) with (a) a model of mutual association of levers of control (interdependence model), (b) a model of joint use of levers of control (interaction model), and (c) a combined model of mutual association and joint use of levers of control (combined interdependence/interaction model). The best fitting and most parsimonious model is analyzed in terms of the performance effects of the levers of control. Based on the sample of the second paper, the third paper contributes to the recent literature on the relationship between management control systems and innovation by considering how the four levers of control are used as “packages” in product development. I employ cluster analysis to determine how the levers of control are combined, depending on the type of strategy formation (i.e., intended or emergent) and the degree of innovativeness of the firm. Furthermore, I explore which of these combinations are equifinal in terms of product development and organizational performance.

Магистерская диссертация рассматривает проблему повышения конкурентоспособности промышленного предприятия на основе создания системы управления структурным капиталом. Автором рассмотрены понятия "интеллектуальный" и "структурный капитал", их структура, а также предложен подход к управлению структурным капиталом на промышленном предприятии. / Master's thesis addresses the issue of increasing the competitiveness of industrial enterprise on the basis of the management system of structural capital. The author has considered the concept of "intellectual capital" and "structural capital", examined their structures, as well as an approach to the management of structural capital in the industry.

Актуальность обращения к оценке вклада интеллектуального капитала в добавленную стоимость объясняется тем, что в современной экономике и для ученых, и для компаний приоритетным становится вопрос о том, как и в какой степени, интеллектуальный капитал влияет на деятельность компании, и чего можно добиться, обладая таким знанием, чтобы улучшить ее финансовые показатели. Целью магистерской диссертации является развитие теоретических и методических положений об интеллектуальном капитале, способах измерения его вклада в результаты деятельности фирмы для разработки модели управления интеллектуальной добавленной стоимостью. Анализ основывался на изучении научно-периодической литературы, изучении существующих методик оценки интеллектуального капитала и интеллектуальной добавленной стоимости. В качестве источников информации использовались нормативно-правовые акты, база публикаций Российского индекса научного цитирования, представленная на ресурсе Elibrary, данные статистики по тематике исследования, данные бухгалтерской (финансовой) отчетности и внутренние документы исследуемого предприятия. В ходе написания магистерской диссертации была разработана модель управления интеллектуальной добавленной стоимостью на промышленном предприятии, базирующаяся на процессном подходе и по методике VAIC Пулика, отличительной особенностью которой является декомпозиция базовых бизнес-процессов, расчет интеллектуальной добавленной стоимости предприятия. Данная модель позволяет сосредоточить внимание на управлении интеллектуальным капиталом и его влиянии на добавленную стоимость, повышая тем самым обоснованность принимаемых управленческих решений, направленных на повышение прибыльности и конкурентоспособности предприятия. В результате апробации разработанной модели были предложены алгоритмы принятия решений по управлению интеллектуальной добавленной стоимостью на каждой фазе управленческого цикла бизнес-процессов. / The relevance of referring to assessing the contribution of intellectual capital to value added is explained by the fact that in the modern economy, both for scientists and companies, the priority is the question of how and to what extent intellectual capital affects the company's activities, and what can be achieved with such knowledge to improve its financial performance. The purpose of the master's thesis is the development of theoretical and methodological provisions on intellectual capital, ways to measure its contribution to the results of the company to develop a model of intellectual value added management. The analysis was based on the study of scientific-periodic literature, the study of existing methods for assessing intellectual capital and intellectual value added. The sources of information were the regulatory legal acts, the base of publications of the Russian Science Citation Index, presented on the Elibrary resource, statistical data on the subject of the research, data of the accounting (financial) reporting and internal documents of the enterprise under study. During the writing of the master's thesis, a model of management of intellectual value added at an industrial enterprise was developed, based on the process approach according to the method of VAIC Pulika, a distinctive feature of which is the decomposition of basic business processes, the calculation of intellectual value added enterprise. This model will focus on the management of intellectual capital and its impact on value added, thereby increasing the soundness of management decisions to increase the profitability and competitiveness of the enterprise. As a result of testing the developed model, decision-making algorithms for intellectual value added management were proposed for management at each phase of the management cycle as a set of business processes. As a result of approbation of the developed model, measures were proposed for the management of intellectual value added for management at each phase of the management cycle as a business process.

It is generally acknowledged that human capital intangibles are major value drivers in the new economy characterised by information and technology. The main purpose of this study is to examine the extent to which companies listed on the Johannesburg Stock Exchange disclose information on human capital related issues. The study combined both qualitative (literature reviews and content analysis) and quantitative (survey questionnaire) methods to collect data of 60 corporate annual reports (CARs) of listed companies in South Africa from survey questionnaires administered on various categories of preparers and users of these CARs. The study made use of 91 human capital disclosure checklists developed from literature reviews for the purpose of data collection. The data analysis was done with the aid of Atlasti-a qualitative data analysis software and SPSS- a quantitative data analysis software. The findings show that majority of the items on the disclosure checklist are not yet disclosed in the CARs even though most of the items on the checklist are adjudged to be useful for organisational value creation. In view of the initial findings of this study, a human capital disclosure framework is recommended. / Business Management / D. Accounting Science

Tacit Knowledge is critical in an organization's ability to sustain a long-term competitive advantage. The systematic process for acquiring, organizing, sustaining and renewing tacit knowledge of employees has enabled organizations to survive in a robust economy. This study investigates the management of tacit knowledge at the Kenya Institute for Public Policy Research and Analysis (KIPPRA). The objectives of the study were: to identify the sources and types of knowledge at KIPPRA; identify the enabling resources for tacit knowledge sharing; determine how tacit knowledge can be reused for innovation and competitive advantage; establish the role of management in creating a conducive environment for tacit knowledge; identify the challenges experienced in the management of tacit knowledge; give recommendations and propose a model/framework for tacit knowledge management at KIPPRA. The study adopted a qualitative research method. Interviews and observation were used as primary data collection methods. The study targeted 60 employees of KIPPRA consisting of Researchers, Young Professionals, Heads of Division, a Knowledge Manager and Administrative staff. Qualitative data collected was organized, categorized and reported in verbatim. Pie charts and tables were used to give a graphical representation of the bio data of respondents. The study found that: KIPPRA values knowledge as an asset but does not practice tacit knowledge management, both tacit and explicit knowledge exists however, no real effort has gone into the management of tacit knowledge. The study also found that KIPPRA had tacit knowledge sharing, capture, transfer and storage avenues that have not been capitalized on. ICT infrastructure is available however it does not support tacit knowledge sharing. No Communities of Practice exist at KIPPRA but tacit knowledge is reused for innovation, development and competitive advantage. KIPPRA’s management has provided a conducive environment for tacit knowledge to thrive but trust, knowledge asymmetry, and hierarchical challenges have hindered tacit knowledge harnessing. No tacit knowledge related incentives are offered at KIPPRA. The study also revealed that employees experienced challenges such as identification and understanding of tacit knowledge, access of tacit knowledge sharing platforms, and access to individuals with specific tacit knowledge, tacit knowledge hoarding, individualism and ICT related challenges in accessing tacit knowledge. Even thought the necessary elements required to facilitate Tacit Knowledge Management are available, no effort has been made to customize them to harness tacit knowledge. The study concluded that for KIPPRA to have a competitive advantage it is important that the Knowledge Manager, with the Support of KIPPRA’s Management, have concerted efforts for harnessing tacit knowledge. Key recommendations include: establishment of Communities of Practice at KIPPRA that bring together like minded individuals and also enable the building of relationships based on trust among the employees, and investment in ICT mechanisms specific to tacit knowledge management to enhance the harnessing and codification of captured tacit knowledge. Employees should also be trained on the value of tacit knowledge sharing and individualism should be discouraged. The study also recommends the adoption of a proposed framework for managing tacit knowledge at KIPPRA. / Information Science

Marist International University College, Nairobi – Kenya is challenged with problems like duplication of work due to lack of a central repository for knowledge, loss of knowledge through expertise leaving the institution without knowledge being captured and over reliance on a few known subject experts as others have not been identified. This research thus set out to address these problems. The aim of the study was to conduct a knowledge management assessment at the Marist International University College (MIUC) in order to identify and recommend a suitable strategy for the institution. The study employed a concurrent triangulation mixed methodology approach which encompassed a questionnaire and an interview schedule to collect data from 33 academic staff and 9 members of the MIUC management respectively. These two groups were purposively selected as the target population for the study as they play the key role in knowledge creation at MIUC. All 33 copies of the questionnaires that were distributed to the teaching staff were returned by respondents and all the 9 MIUC members of management were successfully interviewed. Data transformation analysis was applied during which qualitative data from open-ended questions and interviews were quantified using content analysis. Quantitative data in the questionnaires was descriptively analysed using SPSS. The study revealed a variety of informal knowledge management structures and resources at MIUC and the challenges of managing knowledge at Marist. The main challenge was that there was no uniformity and consistency in the management of knowledge. The study hence, formulated a KM strategy for MIUC that would help leverage its knowledge assets. / Information Science / MA (Information Science)

經濟時代，智慧資本係企業創造競爭優勢及永續經營之核心關鍵，基於有效管理智慧資本，對其進行衡量之應用需求日漸殷切。本研究嘗試利用資料包絡分析法整合系統理論「投入—轉化—產出」之觀念，將智慧資本衡量指標區分為投入與產出項目，建構企業智慧資本轉換能力，並藉複迴歸分析，探討其對企業績效之影響；此外，與另外一項評估工具—智慧資本增值係數比較，探討何者對於企業績效具有相對較高之解釋能力。研究對象為我國2005年至2007年92家資訊電子業上市公司之縱橫資料。 實證結果發現，智慧資本轉換能力對市價淨值比未達顯著影響，顯示目前大部分投資人進行投資決策時較關注反映企業營運結果之財務產出面向，而不注重過程面資源投入產出間之成本效益分析；智慧資本轉換能力與資產週轉率呈正向相關並達顯著水準，亦即轉換能力越高，企業運用資源的效率越好；而在Vuong test檢測下，智慧資本轉換能力對企業績效解釋能力並未顯著優於智慧資本增值係數。本研究結果顯示，智慧資本轉換能力確實可提供一具體衡量企業智慧資本之指標，作為企業資源配置決策之有用資訊以提升企業經營績效。 / Intellectual capital(IC) is vital to achieving sustainable competitive advantage in the knowledge-based economy. In attempting to effectively managing IC, demands for IC measurement and application are increasing. This study integrates the system theory with Data Envelopment Analysis (DEA) to measure a firm’s intellectual capital transform capability (ICTC). The main purpose of this study is to examine the association between ICTC and corporate performance. Moreover, the study also compares the relative explanatory ability about business performance between ICTC and Value Added Intellectual Coefficient (VAICTM). Samples are drawn from 92 listed firms in Taiwan information and electronics industry, covering a 3-year panel data from 2005 to 2007. The result indicates ICTC has a significant positive impact on asset turnover ratio, which suggests that ICTC can be an indicator to measure a firm's operating capability. However, ICTC is unrelated to market-to-book ratio, which shows that ICTC explains business operating performance better than market performance. The Vuong test reveals that in explaining the performance of a business VAICTM does not have a higher explanatory ability than ICTC. This finding implies that ICTC can provide a valuable indicator for measuring IC, help a firm to efficiently allocate its resource and improve a firm's operating performance.

無時間及距離限制之網際網路的出現，大舉改變了人類的生活，除了深入家庭外，亦同時深入企業，大幅改變企業經營模式。新的經濟型態是由新技術、全球化趨勢和當前財務報表所看不到的無形資產所組成，全球產業的競爭要素正由實體資產的競爭轉為虛擬的、無形的資產競爭，許多學者稱這些無形資產為智慧資本。網際網路被認為是一個知識密集和人力資源密集的高附加價值產業，智慧資本在此類產業中相形重要，因此智慧資本的管理制度便成為其主要課題。 　　近來，網際網路產業呈泡沫化現象，此時存活下來而仍佔有一席之地的網際網路公司，必有其優勢所在。本研究即欲探討為其創造高價值及延續其競爭力之核心智慧資本管理制度為何。 　　本研究採個案研究法，輔以問卷調查，以能吸引最多顧客、與一般大眾親近度最高的入口網站為研究對象。首先，初步訪談個案公司主管有關該公司之核心智慧資本管理制度，再根據文獻及訪談所得資訊，設計問卷進行調查，以瞭解個案公司主管對其公司各項智慧資本細項之重視程度，再就各公司核心智慧資本之管理與衡量方式進一步深入訪談，經整理分析及比較探討後，做出以下結論： 　　一、入口網站公司共同重視之智慧資本次分類為人力資本中的「經營團隊」、「專業技能」、「向心力」、「創造力」，流程資本中的「組織彈性」，創新資本中的「智慧財產」，關係資本中的「顧客規模」、「顧客忠誠」、「顧客資訊」、「策略夥伴」及「聲譽」，共計十一項。 　　二、策略會影響核心智慧資本的組成內容。 　　三、考量公司策略及經營背景以制訂適切之管理制度，幫助核心智慧資本之創造、累積及維持。 / Timeless and accessible Internet changes our life style. Besides families, it goes deep into the enterprises and drastically changes business models. New economy is composed of new technology, trend of globalization and intangible assets that aren't presented in financial statements. Competitive factors of globe industries have shifted from physical assets to intangible assets, which are called “Intellectual Capital”. Internet industry, which is knowledge and human-intensive, is considered as high value-added industry. Intellectual capital in this industry is more important than others; therefore, the management system of intellectual capital is the primary topic. 　　The Internet companies, which could survive at the Internet bubble and play a decisive role, must have extraordinary advantages. The purpose of this study is to explore how to manage the core intellectual capital, which can create high values and raise competitiveness in the Internet companies. 　　Case study and questionnaires are used in this study. The objects of this study are the portal sites that are the most attractive and close to the public. Firstly, by interviewing the executives, we could have the preliminary understanding about the management system of the core intellectual capital. Secondly, according to the result of literature review and our work in stage one, we designed and collected our questionnaires. Through the questionnaires, we could understand how the executives stress the attributes about the items of intellectual capital. Finally, we had detailed interviews with the executive of our objects by above results. After analyzing and comparing the results, the conclusions of this study are: 　　1. Portal sites stress the partial same sub classification of intellectual capital, which are ‘management team’, ‘professional skill’, ‘employee commitments’ ,and‘creativity’ in human capital ,‘flexibility of organization’ in process capital ,‘intellectual property’ in innovation capital , ‘customer scale’ , ‘customer loyalty’, ‘customer information’ ,‘strategic partners’ , and‘reputation’ in relation capital. 　　2. The composition of the core intellectual capital is effected by strategy. 　　3. To create, accumulate and maintain the core intellectual capital is by establishing the appropriate management system with considering the strategy and background of the enterprise.