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首页> 外文期刊>Revista Ibero-Americana de Estratégia >Intellectual Capital Control: A Model Applied to the Management of Knowledge Assets
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Intellectual Capital Control: A Model Applied to the Management of Knowledge Assets

机译：智力资本控制：一种应用于知识资产管理的模型

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摘要

The knowledge management (KM) and intellectual capital (IC) have been topics of great relevance in academia and business. However, the literature suggests that there is a research gap that need to be better understood deriving from the difficulties encountered by researchers and companies in manage, measure and control the intangible assets. The purpose of this article is to propose a theoretical-conceptual model to support the development of a control system to IC and KM. Accordingly it is discussed the design of the management control system (MCS) and previous studies that supports the proposed model are analyzed. The study expands the understanding on the focal topic and helps to fill that research gap, showing that: (1) an adequate design of the MCS can contribute to the externalizing of part of the tacit knowledge, transforming it into explicit knowledge through acculturation of the members of the company; (2) the organizational culture helps to systematize and disseminate knowledge in the company; (3) the cultural control can help to integrate the knowledge, manage it and turn it into IC; and (4) the MCS can collaborate in the individual knowledge socialization process and in the collective knowledge institutionalization aiming to create value for companies.
机译：知识管理（KM）和知识资本（IC）一直是学术界和企业界高度相关的主题。但是，文献表明，由于研究人员和公司在管理，衡量和控制无形资产方面遇到的困难，存在一个需要更好地理解的研究差距。本文的目的是提出一种理论概念模型来支持IC和KM控制系统的开发。因此，讨论了管理控制系统（MCS）的设计，并分析了支持该模型的先前研究。该研究扩大了对重点主题的理解，并有助于填补该研究空白，表明：（1）MCS的适当设计可以有助于部分隐性知识的外部化，通过隐性知识的积累将其转化为显性知识。公司成员; （2）组织文化有助于公司知识的系统化和传播; （3）文化控制可以帮助知识整合，管理和转化为集成电路; （4）MCS可以在个人知识社会化过程和集体知识制度化过程中进行协作，以为公司创造价值。

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