Hanno Roberts

What it means is what it does: a comparative analysis of implementing intellectual capital in Norway and Spain

The implementation of the intellectual capital (IC) concept at firm level introduces a 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 small and medium-sized enterprises and sector in Norway and more non-selected in Spain), the paper finds that a dominant 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.

Interventionist research – the puberty years: an introduction to the special issue

Purpose - The purpose of this paper is to provide an introduction and overview of the various papers in this special issue. Design/methodology/approach - A short discussion of the main quests of interventionist research and how these are related to the papers in this special issue, is undertaken. Findings - The essence of interventionist research is its methodological location, researching where practice and theory meet. Research limitations/implications - Interventionist research places strong demands on the individual researchers interpretative, social, and abstracting skills in order to carry observations to ontological and epistemological levels. Practical implications - Interventionist research is rich in research designs and specific intervention types. Selecting the “right” one is strongly related to the connection the researcher makes with the social context she/he will operate in. Changes over time in both design and intervention can be expected, given the dynamic, longitudinal and interactive nature of interventionist research. Originality/value - This special issue provides examples of a varied set of interventionist research situations, including the selection of typical intervention methods and how knowledge contributions were extracted.

Contrasting activity-based costing with the German/Dutch cost pool method

This paper describes activity-based costing from the point of view of the German/Dutch cost pool method. The German/Dutch cost pool method is believed to be the practical implementation of German cost theory, which in turn is based on economic theory. It has been argued that in German cost theory, activity costing and cost drivers, although not explicitly mentioned, seem to be incorporated. This suggests that German cost theory would be a useful basis for further analysing the characteristics of ABC. This paper describes the similarities and differences between ABC and German cost theory in general, and more specific its practical implementation: the cost pool method to cost accounting.

Money Talks: Communication Patterns as Knowledge Monetization

In this conceptual paper, we suggest that knowledge flows constitute the antecedences of value creation by means of its communication component. Knowledge is increasingly being accepted as a source of value creation and a differentiator between firms. However, to a large extent, current approaches to management and governance of knowledge resources prescribe measurements of the stock of knowledge. Therefore, we suggest a bridge that connects current knowledge sharing understanding with properties from communication theory, to explicate knowledge in use through a communication patterns perspective. Building on the perspective of knowledge as a flow, and postulating that value is based on knowledge use, rather than knowledge possession, this paper addresses the research question: How can we express knowledge in such a way that it can be monetized and made accessible to specific managerial interventions? We explain how communication is instrumental in capturing knowledge value and allows for a connection with monetary value. Extant literature on organizational communication roles emphasizes the role of boundary-spanners in the search for and combination of experience and tacit knowledge. Individual nodes in organizational networks can possess knowledge. However, to be valuable, the knowledge resources need to be deployed and utilized. The use of knowledge will involve the communication of this knowledge through ties to other nodes. The paper proposes that boundary-spanning roles provide a focal point for such monetization efforts. The contribution of this paper is six propositions for future research on how management accounting and control systems can be brought to bear in their governable and calculable aspects if communication functions are given more attention.