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Foreword: Intellectual capital and company's value creation dynamics

机译:前言:智力资本与公司价值创造动力

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摘要

Although the strategic and management literature has dedicated great attention on the role and relevance of intangible and cognitive resources for company competitiveness, there is still a lack of consideration on an in-depth investigation of the links and relationships between Intellectual Capital (IC) and company's value creation. This is a significant shortcoming since companies are not interested in managing IC for itself, but rather than in the value they can get from explicitly and formally addressing the assessment and management of IC. For this reason the investigation of how IC sustains and drives company's value creation dynamics is a key issue to be addressed. IC contributes both to define the value of a company and to support the organisation performance improvements towards the achievement of company's strategic value propositions. In this introduction to the special issue we develop some conceptual interpretations to investigate the position of IC in the company's value creation dynamics.
机译:尽管战略和管理文献非常关注无形和认知资源对公司竞争力的作用和相关性,但仍然缺乏深入研究智力资本(IC)与公司资产之间的联系和关系的考虑。创造价值。这是一个严重的缺陷,因为公司对自己管理IC并不感兴趣,而对从明确和正式地解决IC的评估和管理中获得的价值不感兴趣。因此,对IC如何维持和驱动公司的价值创造动力的研究是一个需要解决的关键问题。 IC既可以定义公司的价值,也可以支持组织绩效的改善,以实现公司的战略价值主张。在本期特刊的引言中,我们提出了一些概念上的解释,以研究IC在公司价值创造动态中的地位。

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