{"status":"ok","message-type":"work","message-version":"1.0.0","message":{"indexed":{"date-parts":[[2025,10,9]],"date-time":"2025-10-09T13:27:04Z","timestamp":1760016424504,"version":"3.38.0"},"reference-count":95,"publisher":"SAGE Publications","issue":"2","license":[{"start":{"date-parts":[[2012,11,28]],"date-time":"2012-11-28T00:00:00Z","timestamp":1354060800000},"content-version":"tdm","delay-in-days":0,"URL":"https:\/\/journals.sagepub.com\/page\/policies\/text-and-data-mining-license"}],"content-domain":{"domain":["journals.sagepub.com"],"crossmark-restriction":true},"short-container-title":["Journal of Information Science"],"published-print":{"date-parts":[[2013,4]]},"abstract":"<jats:p> Intellectual Capital Management (ICM) and Knowledge Management (KM), two highly popular topics in current management discussions, are often bracketed together. The common understanding of ICM is that concepts of measurement, reporting and valuation most distinctively define this perspective, whereas KM connects debates about organizational knowledge with possibilities and limitations of management. That raises the question of how the management focus on knowledge in KM discussions is connected to the valuation and measurement approaches of ICM. An extensive review of the literature shows that knowledge plays a background role in Intellectual Capital (IC) measurement discussions. Referral to knowledge as an intangible asset appears more rhetorical than based on in-depth understanding of what knowledge as an organizational resource or capability is or is not. More particularly, the predominant view of knowledge in IC measurement discussions is a neo-functionalist, possession approach, even if flow elements of knowledge are used to supplement stock elements. Critical understanding of knowledge, for instance, as practice-based dispute, are virtually absent from the ICM discussions. What the blind spots identified in the review highlight is that ICM and KM discussions, which are presently mostly developed in isolation, should set up more meaningful and elaborated liaisons than are currently established. Two important areas for building such liaisons include (1) the perusal of the contextual, possibly disputed and power-related nature of knowledge in relation to measurement and (2) developing a systematic approach to understanding what measuring or not measuring does to organizational knowledge. <\/jats:p>","DOI":"10.1177\/0165551512463995","type":"journal-article","created":{"date-parts":[[2012,11,30]],"date-time":"2012-11-30T01:25:48Z","timestamp":1354238748000},"page":"270-285","update-policy":"https:\/\/doi.org\/10.1177\/sage-journals-update-policy","source":"Crossref","is-referenced-by-count":13,"title":["Rethinking the liaisons between Intellectual Capital Management and Knowledge Management"],"prefix":"10.1177","volume":"39","author":[{"given":"Paul H.J.","family":"Hendriks","sequence":"first","affiliation":[{"name":"Radboud University Nijmegen, Institute for Management Research, The Netherlands"}]},{"given":"C\u00e9lio A.A.","family":"Sousa","sequence":"additional","affiliation":[{"name":"ISMAI, Maia Institute of Higher Education, Research Unit UNICES, Portugal"}]}],"member":"179","published-online":{"date-parts":[[2012,11,28]]},"reference":[{"volume-title":"The new organizational wealth: Managing and measuring knowledge-based assets","year":"1997","author":"Sveiby KE","key":"bibr1-0165551512463995"},{"key":"bibr2-0165551512463995","doi-asserted-by":"publisher","DOI":"10.1016\/B978-0-7506-7799-8.50007-3"},{"key":"bibr3-0165551512463995","doi-asserted-by":"publisher","DOI":"10.1007\/978-1-349-14494-5"},{"key":"bibr4-0165551512463995","doi-asserted-by":"publisher","DOI":"10.1504\/IJTM.2000.002890"},{"key":"bibr5-0165551512463995","first-page":"519","volume":"25","author":"Hayek FA","year":"1945","journal-title":"American Economic Review"},{"key":"bibr6-0165551512463995","doi-asserted-by":"publisher","DOI":"10.1002\/smj.4250171110"},{"key":"bibr7-0165551512463995","doi-asserted-by":"publisher","DOI":"10.1002\/smj.4250171104"},{"key":"bibr8-0165551512463995","doi-asserted-by":"publisher","DOI":"10.1111\/1467-6486.00269"},{"volume-title":"Knowledge management in organizations: A critical introduction","year":"2009","author":"Hislop D","key":"bibr9-0165551512463995"},{"key":"bibr10-0165551512463995","doi-asserted-by":"publisher","DOI":"10.1177\/0018726702055001605"},{"key":"bibr11-0165551512463995","doi-asserted-by":"publisher","DOI":"10.1177\/1350507605049906"},{"volume-title":"Intellectual capital: The new wealth of organizations","year":"1997","author":"Stewart TA","key":"bibr12-0165551512463995"},{"key":"bibr13-0165551512463995","unstructured":"Sveiby KE. \u2018Methods for Measuring Intangible Assets\u2019 http:\/\/www.sveiby.com\/articles\/IntangibleMethods.htm (2010, accessed July 2012)."},{"key":"bibr14-0165551512463995","doi-asserted-by":"publisher","DOI":"10.1057\/kmrp.2009.23"},{"key":"bibr15-0165551512463995","doi-asserted-by":"publisher","DOI":"10.1007\/s10551-010-0644-5"},{"key":"bibr16-0165551512463995","doi-asserted-by":"publisher","DOI":"10.1504\/IJTM.1998.002654"},{"key":"bibr17-0165551512463995","doi-asserted-by":"publisher","DOI":"10.1504\/IJTM.1999.002779"},{"key":"bibr18-0165551512463995","doi-asserted-by":"publisher","DOI":"10.1108\/14691930410550354"},{"key":"bibr19-0165551512463995","doi-asserted-by":"publisher","DOI":"10.1108\/14691930410533678"},{"key":"bibr20-0165551512463995","doi-asserted-by":"publisher","DOI":"10.1108\/14691930010348731"},{"key":"bibr21-0165551512463995","doi-asserted-by":"publisher","DOI":"10.1504\/IJTM.2000.002892"},{"key":"bibr22-0165551512463995","doi-asserted-by":"publisher","DOI":"10.1177\/0165551506059220"},{"key":"bibr23-0165551512463995","doi-asserted-by":"publisher","DOI":"10.1111\/j.1467-6486.2004.00444.x"},{"key":"bibr24-0165551512463995","doi-asserted-by":"publisher","DOI":"10.1177\/016555150202800103"},{"key":"bibr25-0165551512463995","doi-asserted-by":"publisher","DOI":"10.1177\/01655515030293003"},{"key":"bibr26-0165551512463995","doi-asserted-by":"publisher","DOI":"10.1093\/oso\/9780199259342.001.0001"},{"key":"bibr27-0165551512463995","doi-asserted-by":"publisher","DOI":"10.1007\/978-0-230-36641-1"},{"volume-title":"Complex knowledge: Studies in organizational epistemology","year":"2005","author":"Tsoukas H","key":"bibr28-0165551512463995"},{"key":"bibr29-0165551512463995","doi-asserted-by":"publisher","DOI":"10.1287\/orsc.10.4.381"},{"key":"bibr30-0165551512463995","doi-asserted-by":"publisher","DOI":"10.2307\/41166000"},{"key":"bibr31-0165551512463995","doi-asserted-by":"publisher","DOI":"10.2307\/3250961"},{"volume-title":"Working knowledge: How organizations manage what they know","year":"1998","author":"Davenport TH","key":"bibr32-0165551512463995"},{"key":"bibr33-0165551512463995","doi-asserted-by":"publisher","DOI":"10.2307\/4132333"},{"key":"bibr34-0165551512463995","doi-asserted-by":"publisher","DOI":"10.2307\/41166146"},{"volume-title":"Managing for knowledge: HR\u2019s strategic role","year":"2003","author":"Evans C","key":"bibr35-0165551512463995"},{"key":"bibr36-0165551512463995","doi-asserted-by":"publisher","DOI":"10.1177\/0018726701547007"},{"key":"bibr37-0165551512463995","doi-asserted-by":"publisher","DOI":"10.2307\/41165945"},{"key":"bibr38-0165551512463995","doi-asserted-by":"publisher","DOI":"10.1108\/09534819610156813"},{"key":"bibr39-0165551512463995","doi-asserted-by":"publisher","DOI":"10.1093\/oso\/9780195092691.001.0001"},{"volume-title":"Managing knowledge: Building blocks for success","year":"2000","author":"Probst GJB","key":"bibr40-0165551512463995"},{"key":"bibr41-0165551512463995","doi-asserted-by":"publisher","DOI":"10.1177\/135050840073012"},{"key":"bibr42-0165551512463995","doi-asserted-by":"publisher","DOI":"10.1017\/CBO9780511612183"},{"volume-title":"Guidelines for managing and reporting on intangibles (Intellectual Capital Report)","year":"2002","author":"MERITUM","key":"bibr43-0165551512463995"},{"key":"bibr44-0165551512463995","doi-asserted-by":"publisher","DOI":"10.1108\/14691930410533713"},{"key":"bibr45-0165551512463995","doi-asserted-by":"publisher","DOI":"10.1108\/14691930610639787"},{"key":"bibr46-0165551512463995","doi-asserted-by":"publisher","DOI":"10.1108\/00251741011014445"},{"key":"bibr47-0165551512463995","doi-asserted-by":"publisher","DOI":"10.1177\/017084069501600605"},{"key":"bibr48-0165551512463995","doi-asserted-by":"publisher","DOI":"10.1177\/135050840072001"},{"key":"bibr49-0165551512463995","doi-asserted-by":"publisher","DOI":"10.2307\/2393372"},{"volume-title":"Sensemaking in organizations","year":"1995","author":"Weick KE","key":"bibr50-0165551512463995"},{"volume-title":"Proceedings of the Asian Pacific Interdisciplinary Research in Accounting Conference (APIRA)","author":"Luthy D","key":"bibr51-0165551512463995"},{"key":"bibr52-0165551512463995","doi-asserted-by":"publisher","DOI":"10.1002\/aris.1440360112"},{"key":"bibr53-0165551512463995","doi-asserted-by":"publisher","DOI":"10.4324\/9780080510712"},{"volume-title":"Intellectual capital statements \u2013 The new guideline","year":"2003","author":"Mouritsen J","key":"bibr54-0165551512463995"},{"volume-title":"Intellectual capital: Realizing your company\u2019s true value by finding its hidden brainpower","year":"1997","author":"Edvinsson L","key":"bibr55-0165551512463995"},{"key":"bibr56-0165551512463995","doi-asserted-by":"publisher","DOI":"10.1108\/00251741111151154"},{"volume-title":"Intangibles: Management, measurement, and reporting","year":"2001","author":"Lev B","key":"bibr57-0165551512463995"},{"key":"bibr58-0165551512463995","doi-asserted-by":"crossref","unstructured":"Breitzman AF, Mogee ME. The many applications of patent analysis. Journal of Information Science 2002; 28: 187\u2013205.","DOI":"10.1177\/016555150202800302"},{"key":"bibr59-0165551512463995","doi-asserted-by":"publisher","DOI":"10.1016\/j.indmarman.2008.12.001"},{"key":"bibr60-0165551512463995","doi-asserted-by":"publisher","DOI":"10.1057\/kmrp.2009.21"},{"volume-title":"Intellectual capital: Core asset for the third millennium enterprise","year":"1998","author":"Brooking A","key":"bibr61-0165551512463995"},{"key":"bibr62-0165551512463995","doi-asserted-by":"publisher","DOI":"10.1177\/0165551506067127"},{"key":"bibr63-0165551512463995","doi-asserted-by":"publisher","DOI":"10.1080\/02642069.2010.504817"},{"key":"bibr64-0165551512463995","doi-asserted-by":"publisher","DOI":"10.1108\/14691930010350792"},{"key":"bibr65-0165551512463995","doi-asserted-by":"publisher","DOI":"10.1016\/S0957-4174(99)00027-5"},{"key":"bibr66-0165551512463995","doi-asserted-by":"publisher","DOI":"10.1504\/IJTM.1999.002788"},{"key":"bibr67-0165551512463995","first-page":"32","volume":"78","author":"Dzinkowski R","year":"2000","journal-title":"Management Accounting"},{"key":"bibr68-0165551512463995","doi-asserted-by":"publisher","DOI":"10.1016\/S0361-3682(01)00022-8"},{"key":"bibr69-0165551512463995","first-page":"53","volume-title":"Knowledge management and intellectual capital; establishing a field of practice","author":"Bukh PN","year":"2005"},{"key":"bibr70-0165551512463995","doi-asserted-by":"publisher","DOI":"10.4135\/9781446280256.n4"},{"key":"bibr71-0165551512463995","doi-asserted-by":"publisher","DOI":"10.1108\/03090590010321089"},{"key":"bibr72-0165551512463995","doi-asserted-by":"publisher","DOI":"10.1504\/IJLIC.2004.004424"},{"key":"bibr73-0165551512463995","doi-asserted-by":"publisher","DOI":"10.1108\/14691930410533687"},{"key":"bibr74-0165551512463995","doi-asserted-by":"publisher","DOI":"10.1016\/j.techfore.2008.03.012"},{"key":"bibr75-0165551512463995","doi-asserted-by":"publisher","DOI":"10.1109\/TEM.2011.2111455"},{"key":"bibr76-0165551512463995","doi-asserted-by":"publisher","DOI":"10.1111\/j.1540-5915.2012.00357.x"},{"key":"bibr77-0165551512463995","doi-asserted-by":"publisher","DOI":"10.1108\/02635571111144928"},{"key":"bibr78-0165551512463995","doi-asserted-by":"publisher","DOI":"10.1057\/kmrp.2010.19"},{"key":"bibr79-0165551512463995","doi-asserted-by":"publisher","DOI":"10.1108\/08858621111156449"},{"volume-title":"Valuation of Information Assets","year":"2000","author":"Wilson RMS","key":"bibr80-0165551512463995"},{"key":"bibr81-0165551512463995","doi-asserted-by":"publisher","DOI":"10.2307\/249475"},{"key":"bibr82-0165551512463995","doi-asserted-by":"publisher","DOI":"10.1108\/14691930410533722"},{"key":"bibr83-0165551512463995","doi-asserted-by":"publisher","DOI":"10.1108\/14691930410533669"},{"key":"bibr84-0165551512463995","doi-asserted-by":"publisher","DOI":"10.1108\/14691930310504509"},{"key":"bibr85-0165551512463995","doi-asserted-by":"publisher","DOI":"10.1002\/(SICI)1099-050X(199723)36:3<357::AID-HRM7>3.0.CO;2-V"},{"key":"bibr86-0165551512463995","doi-asserted-by":"publisher","DOI":"10.1108\/14691930610639750"},{"key":"bibr87-0165551512463995","doi-asserted-by":"publisher","DOI":"10.1057\/kmrp.2009.22"},{"key":"bibr88-0165551512463995","doi-asserted-by":"publisher","DOI":"10.1504\/IJLIC.2004.004423"},{"key":"bibr89-0165551512463995","doi-asserted-by":"publisher","DOI":"10.1108\/14691930610639741"},{"key":"bibr90-0165551512463995","doi-asserted-by":"publisher","DOI":"10.1016\/j.eswa.2005.07.001"},{"key":"bibr91-0165551512463995","doi-asserted-by":"publisher","DOI":"10.1016\/0268-4012(86)90014-9"},{"key":"bibr92-0165551512463995","doi-asserted-by":"publisher","DOI":"10.1016\/S0263-2373(98)00029-2"},{"key":"bibr93-0165551512463995","doi-asserted-by":"publisher","DOI":"10.1108\/00251740010694317"},{"key":"bibr94-0165551512463995","doi-asserted-by":"publisher","DOI":"10.1177\/016555150002600102"},{"key":"bibr95-0165551512463995","first-page":"182","volume-title":"Mastering information management","author":"Prusak L","year":"2000"}],"container-title":["Journal of Information Science"],"original-title":[],"language":"en","link":[{"URL":"https:\/\/journals.sagepub.com\/doi\/pdf\/10.1177\/0165551512463995","content-type":"application\/pdf","content-version":"vor","intended-application":"text-mining"},{"URL":"https:\/\/journals.sagepub.com\/doi\/full-xml\/10.1177\/0165551512463995","content-type":"application\/xml","content-version":"vor","intended-application":"text-mining"},{"URL":"https:\/\/journals.sagepub.com\/doi\/pdf\/10.1177\/0165551512463995","content-type":"unspecified","content-version":"vor","intended-application":"similarity-checking"}],"deposited":{"date-parts":[[2025,3,3]],"date-time":"2025-03-03T19:17:47Z","timestamp":1741029467000},"score":1,"resource":{"primary":{"URL":"https:\/\/journals.sagepub.com\/doi\/10.1177\/0165551512463995"}},"subtitle":[],"short-title":[],"issued":{"date-parts":[[2012,11,28]]},"references-count":95,"journal-issue":{"issue":"2","published-print":{"date-parts":[[2013,4]]}},"alternative-id":["10.1177\/0165551512463995"],"URL":"https:\/\/doi.org\/10.1177\/0165551512463995","relation":{},"ISSN":["0165-5515","1741-6485"],"issn-type":[{"type":"print","value":"0165-5515"},{"type":"electronic","value":"1741-6485"}],"subject":[],"published":{"date-parts":[[2012,11,28]]}}}