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The assessment of the intellectual capital impact on the value creation process: a decision support framework for top management

Author

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  • Livio Cricelli
  • Marco Greco
  • Michele Grimaldi

Abstract

This article proposes a framework designed to support the top management in the tactical and strategic planning of the investments on critical ICAs. The framework consists of a sequence of steps, which aim at assessing the organisational intellectual capital. The framework takes into consideration the impact of intellectual capital assets on the value creation process. The framework resorts to the analytic network process in order to synthesise the interdependences among intellectual capital assets and identify the individual impact of each intellectual capital asset. The implementation of the proposed framework provides managers with strategic considerations, which can be drawn from the results and compared through a synoptic analysis and through a cost/benefit analysis.

Suggested Citation

  • Livio Cricelli & Marco Greco & Michele Grimaldi, 2013. "The assessment of the intellectual capital impact on the value creation process: a decision support framework for top management," International Journal of Management and Decision Making, Inderscience Enterprises Ltd, vol. 12(2), pages 146-164.
    • Handle: RePEc:ids:ijmdma:v:12:y:2013:i:2:p:146-164
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    Citations

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    Cited by:

    1. Jesus Barrena‐Martinez & Macarena López‐Fernández & Pedro M. Romero‐Fernández, 2019. "The link between socially responsible human resource management and intellectual capital," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 26(1), pages 71-81, January.
    2. Bartel-Radic, Anne & Reuter, André (ed.), 2020. "Studien zum Strategischen Management und Personalmanagement," EIKV-Schriftenreihe zum Wissens- und Wertemanagement, European Institute for Knowledge & Value Management (EIKV), Luxembourg, volume 35, number 35, September.
    3. Evgeniia Kuminova & Anna Bykova, 2014. "Did relational capital matter during the financial crisis?," International Journal of Learning and Intellectual Capital, Inderscience Enterprises Ltd, vol. 11(4), pages 286-305.
    4. Ljiljana Kašćelan & Mirjana Pejić Bach & Biljana Rondović & Tamara Đuričković, 2020. "The interaction between social media, knowledge management and service quality: A decision tree analysis," PLOS ONE, Public Library of Science, vol. 15(8), pages 1-30, August.
    5. Barrena-Martínez, Jesús & Cricelli, Livio & Ferrándiz, Esther & Greco, Marco & Grimaldi, Michele, 2020. "Joint forces: Towards an integration of intellectual capital theory and the open innovation paradigm," Journal of Business Research, Elsevier, vol. 112(C), pages 261-270.
    6. Rossi, Cesare & Cricelli, Livio & Grimaldi, Michele & Greco, Marco, 2016. "The strategic assessment of intellectual capital assets: An application within Terradue Srl," Journal of Business Research, Elsevier, vol. 69(5), pages 1598-1603.
    7. Rogo, Francesco & Cricelli, Livio & Grimaldi, Michele, 2014. "Assessing the performance of open innovation practices: A case study of a community of innovation," Technology in Society, Elsevier, vol. 38(C), pages 60-80.
    8. Mila Galeitzke & Erik Steinhöfel & Ronald Orth & Holger Kohl, 2017. "Intellectual Capital-Driven Technology and Innovation Management," International Journal of Innovation and Technology Management (IJITM), World Scientific Publishing Co. Pte. Ltd., vol. 14(05), pages 1-26, October.

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