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机译:前言

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摘要

The literature on intellectual capital emerged in the mid-1990s with the works of Edvinsson and Sveiby. In 1994, the first intellectual capital statement ever published in the world comes to light. Although numerous advances have taken place in the field of intellectual capital after the publication of this statement, there is still a long road ahead. Intellectual capital constitutes the most valuable organisational resource of a company. It represents a group of intangible resources of strategic value that does not appear in the financial statements of the company, despite its contribution to the creation of organisational value. Intellectual capital is not only key for the creation of a competitive advantage, but also for its long-term maintenance. Intellectual capital is defined as the sum of all knowledge-based factors (i.e., resources, capabilities and competences) that are critical to the creation of organisational value and a long-term sustained competitive advantage. This incremental value is the result of a set of activities described within the knowledge management literature. The purpose of knowledge management is to build the intellectual capital of a firm. As such, the academic field benefits from a wide variety of perspectives, such as accounting, library science, information systems, project management and strategic management (Lytras and Ordonez de Pablos, 2007).
机译:关于智力资本的文献是在1990年代中期由Edvinsson和Sveiby的著作出现的。 1994年,世界上第一个公开发表的知识资本声明问世。尽管该声明发表后,在智力资本领域已取得了许多进步,但仍有很长的路要走。智力资本是公司最有价值的组织资源。它代表了一组具有战略价值的无形资源,尽管它对创造组织价值做出了贡献,但它们并未出现在公司的财务报表中。智力资本不仅是创造竞争优势的关键,而且对于长期维护也是至关重要的。智力资本被定义为对创造组织价值和长期持续竞争优势至关重要的所有基于知识的因素(即资源,能力和能力)的总和。该增量值是知识管理文献中描述的一系列活动的结果。知识管理的目的是建立企业的智力资本。因此,学术领域可以从多种角度受益,例如会计,图书馆学,信息系统,项目管理和战略管理(Lytras和Ordonez de Pablos,2007)。

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