دانلود ترجمه مقاله دیدگاه مبتنی بر سرمایه فکری شرکت – مجله اسپرینگر

بخشی از ترجمه:

فعالیت های اجتماعی و اقتصادی تحت تاثیر تغییرات شدیدی قرار می گیرند که به عنوان دانش اقتصادی و یا جامعه مشخص می گردد. در این مورد سرمایه فکری (IC) یا دارایی های دانشی به عنوان فاکتور چهارم تولید جایگزین بقیه یعنی کار، زمین و سرمایه می گردد. این مقاله سعی کرده است منابع ها و ماهیتی از بنگاه اقتصادی IC را پیشنهاد دهد که می تواند به عنوان یک سرمایه فکری براساس روش رقابتی بنگاه اقتصادی مشخص گردد. این چارچوب کاری تلاش می کند تا نقش استراتژیکی دارایی های نامحسوس را مانند استعداد و کارگران به کار گرفته شده، ارزش های فرهنگی یا روابط طولانی مدت بین بنگاه اقتصادی و ودیعه گذاران آن – مانند مشتریان، متحدان، فراهم کنندگان و جامعه به شکل کلی- در رقابت غیر قابل تحمل و سودآور برجسته نماید که منجر به مدیریت کردن IC به عنوان یک موضوع کلیدی در دستورالجلسه مدیریتی می شود.
افزایش دانش براساس اقتصاد و جامعه در مشارکت با برتری سرمایه فکری به عنوان یک منبع کلیدی برای به دست آوردن بنگاه اقتصادی با مزیت های رقابتی غیر قابل تحمل می باشد.
اگر چه این موضوع شناخته شده است که ثروت اقتصادی از دارایی های دانشی یا IC می آید و آن دارای کاربرد مفیدی می باشد. تاکید بیشتر بر روی رابطه جدید و مدیریت کردن بنگاه اقتصادی IC دارد که یکی از کارهای مهم در زمینه دستور جلسه اجرایی می باشد. اگر چه این کار به صورت خاصی به علت مسائل معرفی شده، اندازه گیری شده و ارزیابی شده دشوار می باشد. در این موقعیت، مدل های IC به مقدار زیادی پدیدار می شوند زیرا آن ها نه تنها برای فهمیدن ماهیت این داراییها مجاز هستند بلکه برای انتقال دادن این اندازه گیری ها و اجرایی کردن آن ها نیز مجاز می باشند.
به هر حال اگر دارایی های IC هر دو غیر مالی و از نوع قابل درک از نظر ماهیت شان باشند، چگونه می توان آن را شناسایی، اندازه گیری و مدیریت کرد؟ عبارت های مالی در زمان قرار گیری ارزش اولیه بنگاه اقتصادی در دارایی های غیر قابل درک نامناسب می باشند.

بخشی از مقاله انگلیسی:

ABSTRACT. Economic and social activities are undergoing radical changes, which can be labelled as ‘knowledge economy and/or society’. In this sense, intellectual capital (IC), or knowledge assets, as the fourth factor of production, is replacing the other ones – job, land and capital. This article tries to offer the origins and nature of the firm’s IC that can be labelled as ‘An Intellectual Capital-Based View of the Firm Competition’. This framework tries to highlight the strategic role of different intangible assets like talented and committed workers, cultural values, or long-term relationships among the firm and its stakeholders – customers, allies, suppliers and society in general – in gaining and sustaining competitive advantages, being the management of IC a key issue in the management agenda. KEY WORDS: intellectual capital, knowledge management, human capital, relational capital, state of the art Firm’s intellectual capital: origins and concept The rise of the knowledge-based economy and society has been attributed to the predominance of intellectual capital (IC) as a key resource for obtaining firm’s sustained competitive advantages (Dean and Kretschmer, 2007). Although it has been recognized that economic wealth comes from knowledge assets – or IC – and its useful application (Kong, 2010; Teece, 1998), the emphasis on it is relatively new, and the management of firm’s IC has become one of the key tasks in the executive agenda. Nevertheless, this work is especially difficult because of the problems involved in its identification, measurement and strategic assessment. In this situation, the models of IC become highly relevant, because they not only allow to understand the nature of these assets, but also to carry out their measurement. However, if IC assets are both nonfinancial and intangible in their nature, how can it then be identified, measured and managed? The financial statements are inadequate and insufficient when a firm’s value lies primarily in its intangible assets (Moon and Kym, 2006). The term IC is used as a synonym for intangible or knowledge assets (Stewart, 1991). The fact of calling it ‘capital’ makes reference to its economic roots, because it was described in 1969 by the economist Galbraith as a process of value creation and as a bundle of assets at the same time, although the term ‘capital’ has proven to be somewhat controversial (Dean and Kretschmer, 2007). In the recent historical evolution of IC, we can distinguish two main stages. The first one – basically during the last decade of twentieth century – was focus on the measurement models of IC. It is characterized by the predominance of practitioner and consultant proposition, as well as some academics. The second one – starting with the new century – is characterized by the academic proposals. First stage: emergence The emergence of IC in the context of business administration could be address in the early 1990s (twentieth century), being the initial propositions and questions derived from the business and consultancy activities. Empirical works like Lev (1997), based on a sample of 300 public companies from NYSE, with longitudinal data (1954–۱۹۹۳), Journal of Business Ethics (2011) 98:649–۶۶۲ Springer 2010 DOI 10.1007/s10551-010-0644-5 highlights a persistent gap between market value to book value of 2.8 times. Maybe, ‘intangible assets’ or IC could explain some of these gaps. Early reports, made from business practice, as experiences in Saint-Onge or Skandia, represents the first efforts in identifying and measuring firm’s IC. During the 1990s, numerous proposals focus on it will appear in the format of business books, as well as some academic journals with a practitioner focus, as California Management Review or Harvard Business Review. Among these proposals, we can remark the following ones: Bontis (1996), Brooking (1996), Sveiby (1997), Edvinsson and Malone (1997) or Teece (1998). In parallel to IC proposal, it is remarkable the work of Kaplan and Norton (1992) about their ‘Business Balance Score Card’. Second stage: academic emphasis Starting the new century we can appreciate a signifi- cant shift of IC towards the Academia. The emergence of specialized academic journals as ‘journal of intellectual capital’ in the year 2000, as well as ‘special issues’ appear in other scientific journals as ‘R&D management’ in 2005, or becoming a key focus of relevant academic and scientific associations of business administrations like Strategic Management Society, Academy of Management or International Association for the Management of Technology. The interest of academic world on IC is highlighted in the bibliometric analysis developed by Dean and Kretschmer (2007), where they analyse articles focused on IC, as well as other topics related as ‘human capital’ or ‘social capital’, published in journals indexed in the JCR-SCCI from 1958 to 2004. Trying to follow this effort, in the next figure we show a bibliometric analysis developed for the first quarter of the JCR-SSCI, Business and Management categories, from 2000 to October 2009. As we can see, a total number of 37 published articles are focused on IC, with an increasing path during this decade (Figure 1). Taking into account the nature of proposals made during this stage, the focus of IC studies shifts towards its strategic assessment and implications for firm effectiveness. In this sense, there are studies that try to link IC with technological innovation (e.g. Subramaniam and Youndt, 2005) or with competitive advantage (e.g. Cabrita and Bontis, 2008) or trying to develop a new theory, of middle range and pragmatic, that tries to overcome the manifested difficulties owned by the resource-based view, which Reed et al. (2006) label ‘‘An Intellectual Capital-Based View of the Firm’’. IC concept Teece’s ‘intellectual capital’ represents one of the earliest and most cited developments of the term. However, Teece’s concept was not explicitly de- fined, and his use oscillates between a narrow financial use and a general equation of IC with intangible resources (Dean and Kretschmer, 2007). Some of the definitions converge at the same point, that can be known as ‘the combination of intangible assets that allows the company to operate’ (Brooking, 1996, p. 25), the difference between the market value of the company and the replacement cost of its assets (Bontis, 1996), or as the sum of all knowledge possessed by the employees of an organization that confer it with a competitive advantage. In short, intellectual material – knowledge, information, intellectual property, expertise, etc. – which can be used for creating wealth (Stewart, 1998, pp. 9–۱۰).As can be seen in some of these definitions, IC includes the stocks or funds of knowledge, intangible assets, and ultimately intangible resources and capabilities, which allow for the development of basic business processes of organizations, enabling the achievement of competitive advantages.