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首页> 外文期刊>Journal of Intellectual Capital >'Measuring for managing? ' An IC practice case study
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'Measuring for managing? ' An IC practice case study

机译：“衡量管理？” IC实践案例研究

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Purpose - This paper seeks to examine the adage "If it can't be measured, it can't be managed" by presenting a case study of intellectual capital (IC) practice over six years at an internationally recognised public sector IC leader - the Land and Property Authority of NSW (Lands). Design/methodology/approach - The paper uses the case study method to examine critically over six years of research based on semi-structured interviews and internal and external documents. Originality/value - During this time Lands achieved national and international recognition for its IC management and reporting practices in the absence of a definitive set of IC measures. The authors show how Lands struggled with an inability to develop a specific set of IC measures to communicate its success, while still effectively communicating the impact of its IC practices through its annual reports and IC statements based on an ongoing narrative. Findings - Lands demonstrated that it was able to meet the challenges associated with transitioning to a Government Business Enterprise through effectively managing IC resources, while also being dissatisfied with an inability to identify a set of concrete IC measures. Thus, the authors conclude from the evidence presented that it is possible to effectively implement IC practices without necessarily needing concrete IC measures. This is not because IC measures are not useful, but because Lands' IC reporting needs evolve based on the bespoke nature of its business, political expectations and changing business plans. Research limitations/implications - As always, the observations and conclusions reached here are limited to the case of Lands and are based on the authors' objective analysis. Therefore, care should be taken in generalising any findings and this highlights the need to understand the IC context before applying the findings. Originality/value - The conclusion highlights the struggle many organisations face when developing appropriate IC measures. While there appears to be a fixation on developing an "accounting for IC", the authors advocate that the fixation is misplaced and the IC journey is better communicated narrating the story of how IC is mobilised. Doing so allows more focus on IC practices rather than on accounting. This opens the debate as to whether an accounting for IC can provide a solution, given that IC is more complex than developing an IC balance sheet.
机译：目的-本文旨在通过向国际公认的公共部门IC领导者介绍六年来对智力资本（IC）实践的案例研究，来探讨这句格言“如果无法衡量，就无法管理”。新南威尔士州土地和财产管理局（土地）。设计/方法/方法-本文使用案例研究方法，基于半结构化访谈以及内部和外部文档，对六年来的研究进行了严格审查。原创性/价值-在此期间，由于缺乏一套明确的IC措施，Lands的IC管理和报告实践获得了国内和国际认可。作者展示了Lands如何无法制定一套特定的IC措施来传达其成功，同时仍通过其年度报告和基于持续叙述的IC声明有效地传达了其IC实践的影响。调查结果-Lands证明，它能够通过有效地管理IC资源来应对向政府企业过渡的挑战，同时也对无法确定一系列具体的IC措施感到不满意。因此，作者从提供的证据中得出结论，有可能有效地实施IC实践，而不必采取具体的IC措施。这不是因为IC措施没有用，而是因为Lands的IC报告需求是根据其业务的定制性质，政治期望和不断变化的业务计划而发展的。研究局限性/含义-与往常一样，此处得出的观察结果和结论仅限于Lands案例，并且基于作者的客观分析。因此，在总结任何发现时应格外小心，这突出了在应用发现之前必须了解IC背景的必要性。原创性/价值-结论强调了许多组织在制定适当的IC措施时面临的困难。尽管似乎对开发“ IC核算”有一定的兴趣，但作者主张这种定位放错了位置，并且可以更好地传达IC的动向，以讲述IC如何被动员的故事。这样做可以使更多的精力集中在IC实践上，而不是会计上。鉴于IC比开发IC资产负债表更为复杂，因此就IC会计能否提供解决方案展开了争论。

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