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"Breaking taboos": Implementing intellectual assets-based management guidelines
Mälardalen University, School of Sustainable Development of Society and Technology. (MINT)ORCID iD: 0000-0002-6006-188X
Kobe University.
Stockholm University.
Stockholm University.
2009 (English)In: Journal of Intellectual Capital, ISSN 1469-1930, E-ISSN 1758-7468, Vol. 10, no 4, p. 520-538Article in journal (Refereed) Published
Abstract [en]

The aim of this paper is to highlight how, and why, some small high-tech Japanese firms apply and assess the Intellectual Asset-based Management (IAbM) Manual for Small and Medium Enterprises[C1]  issued by the Japanese Ministry of Economy, Trade and Industry in October 2005. The authors pursue this aim by linking interview and document data from four Japanese firms that have issued IAbM reports containing ideas about the processes of creating knowledge and routines in organizations (ba’s and kata’s). These firms essentially follow the guidelines in the Manual, although pinpointing how this affects their internal management is difficult. The IAbM[C2]  report is primarily used for external communication with the capital market and with existing and potential customers. The paper concludes by pinpointing a number of remaining challenges associated with the Manual and this reporting initiative.

 

Place, publisher, year, edition, pages
Emerald Group Publishing , 2009. Vol. 10, no 4, p. 520-538
Keywords [en]
Knowledge management, management control, Japan
National Category
Business Administration
Research subject
Industrial Economics and Organisations
Identifiers
URN: urn:nbn:se:mdh:diva-7709DOI: 10.1108/14691930910996625Scopus ID: 2-s2.0-72149122913OAI: oai:DiVA.org:mdh-7709DiVA, id: diva2:286520
Available from: 2010-01-14 Created: 2010-01-14 Last updated: 2017-12-12Bibliographically approved

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Johanson, Ulf

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