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  • 1.
    Chaminade, Cristina
    et al.
    Autonomous University Madrid.
    Johanson, Ulf
    Mälardalen University, School of Business.
    Can guidelines for intellectual capital management and reporting be considered without addressing cultural differences?2003In: Journal of Intellectual Capital, ISSN 1469-1930, E-ISSN 1758-7468, Vol. 4, no 4, p. 528-542Article in journal (Refereed)
    Abstract [en]

    The aim of the present article is to put culture on the agenda when discussing and working with IC reporting and IC management. Differences between Spain and Sweden in the Meritum work are discussed in relation to the interest and experience of IC among firms; and the way the firms develop IC management and IC reporting. We propose that culture might affect the assumptions of knowledge as well as the creation and the adoption of new knowledge. Thereby culture may determine the emergence of IC management and reporting. However, there are no national cultural differences with respect to the development of IC management and reporting.

  • 2. Guthrie, James
    et al.
    Johanson, Ulf
    Mälardalen University, School of Business, Society and Engineering.
    Bukh, Per Nikolaj
    Sanchez, Paloma
    Autonomous University of Madrid.
    Intangibles and the transparent enterprise: new strands of knowledge2003In: Journal of Intellectual Capital, ISSN 1469-1930, E-ISSN 1758-7468, Vol. 4, no 4, p. 429-440Article in journal (Refereed)
    Abstract [en]

    Examines the new challenges that have been posed by the information society and the new demands posed on management. The term “knowledge-based economy” has become universal, the rules of business are being rewitten and the industrial era enterprise models are no longer adequate to meet the dynamic condition of a changing world market. Companies have become aware of the importance of managing the external communication since this issue is considered important for the company's ability to generate value. Various studies of investors and analysts' request for information indicate a substantial difference between the amount of information found in companies' annual reports and the type of information demanded by the market. The articles in this special edition of Journal of Intellectual Capital represent main current research activities into the area of intellectual capital (IC) in Europe and also Australia. The articles represent the wide scope of research that is being carried out in the expansive field of the measurement, analysis and management of IC.

  • 3.
    Holland, John
    et al.
    University of Glasgow.
    Henningsson, Johan
    Mälardalen University, School of Business, Society and Engineering.
    Johanson, Ulf
    Mälardalen University, School of Business, Society and Engineering.
    Koga, Chitoshi
    Kobe University, Kobe, Japan.
    Sakakibara, S
    Kobe University, Kobe, Japan.
    Use of IC information in Japanese financial firms2012In: Journal of Intellectual Capital, ISSN 1469-1930, E-ISSN 1758-7468, Vol. 13, no 4, p. 562-581Article in journal (Refereed)
    Abstract [en]

    Purpose - The purpose of this paper is to explore how Japanese Financial Institutions (JFI) acquire and use company intellectual capital (IC) information and other associated intangibles information in their common structured and routine equity investment decisions and how this activity contributed to knowledge creation in the JFIs concerning knowledge of companies, markets and emotions.

    Design/methodogy/approach – The research employed a multi-case design, using four JFI cases. The JFIs and their IC use were discussed in terms of Nonaka and Toyama’s ’theory of the knowledge creating firm’ (2005). The associated concepts of ‘Ba’, ‘SECI’ and ‘Kata’ were conceptually located within the internal and external order emerging in the cases and were used to analyze JFI knowledge creating behavior. Despite the limits to SECI or Kata processes noted in the cases, these concepts were valuable in analyzing the case data.

    Findings – Company IC information contributed to earnings estimates and company valuation. Impressionistic and emotional information about intangibles contributed to JFI feelings and confidence in their valuation and information use. Both led to investment decisions. JFI knowledge was an important component of the key interacting and informed contexts used by JFIs to make collective sense of these different but complementary types of information in investment decision making. This created opportunities for improved disclosure and accountability between JFIs and their investee companies. Common patterns of behaviour across the JFIs were counterbalanced by variety and differences noted in JFI behaviour. These included differences in JFI investment philosophy and ‘landscape’.

    Practical implication – The findings provide important insights in how JFI knowledge creating patterns could limit or progress a common language of communication between companies and markets on the subject of intellectual capital. This could impact on the quality of corporate disclosure and accountability processes. The results will be used in the context of a further development of the Disclosure of Intellectual Assets Based Management in Japan.

    Originality – The paper combines ideas from the ‘knowledge creating firm’ with conventional ideas of finance, and of disclosure and accountability. This combined theoretical analysis demonstrated a novel and robust theoretical context to interpret the unique Japanese case data, and the distinctive empirical patterns emerging from it.

  • 4.
    Holland, John
    et al.
    Glasgow university.
    Johanson, Ulf
    Mälardalen University, School of Business.
    Value relevant information on coporate intangibles - creation, use, and barriers in capital markets - "Between a rock and a hard place".2003In: Journal of Intellectual Capital, ISSN 1469-1930, E-ISSN 1758-7468, Vol. 4, no 4, p. 465-486Article in journal (Refereed)
    Abstract [en]

    The article reveals a need for greater understanding and use of corporate intellectual capital (IC) information within two connected capital market areas. Firstly with regard to the conceptualization and valuation process these capital market agents (analysts and fund managers) conduct. Secondly, within the capital market agents´ own value creation chain . The concept of the value creation chain is combined with an analysis of the barriers faced by capital market agents represented by fund managers and analyts. These barriers are proposed to comprise knowledge, uncertainty, ownership and management problems. In addition, cultural pressures within analyst and fund manager communities are viewed as contributors to information barriers. Such problems are exacerbated by additional market induced problems of severe time constraints and conflicts of interest.

  • 5.
    Johanson, Ulf
    Mälardalen University, School of Business.
    Research and knowldege interaction: Guidelines for intellectual capital reporting2003In: Journal of Intellectual Capital, ISSN 1469-1930, E-ISSN 1758-7468, Vol. 4, no 4, p. 576-587Article in journal (Refereed)
    Abstract [en]

    This paper discusses the differences and complementarities of the two guidelines

    for managing, measuring and reporting intellectual capital that has been developed

    by the Meritum research group and the Danish Ministry of Science, Technology

    and Innovation, respectively. Intellectual capital is closely related to knowledge

    management and the guidelines describe how to identify a company’s knowledge

    management strategy including the identification of its objectives, initiatives and

    results in the formation, application and development of the company’s

    knowledge resources. The guidelines also show how to measure intellectual

    capital and communicate the strategy to the stakeholders. The paper outlines the

    common background for the guidelines, the content of the guidelines and

    concludes after a comparison with a discussion of the need for research in the area

    and improvement of future guidelines.

  • 6.
    Johanson, Ulf
    et al.
    Mälardalen University, School of Sustainable Development of Society and Technology.
    Koga, Chitoshi
    Kobe University.
    Almqvist, C.
    Stockholm University.
    Skog, M.
    Stockholm University.
    "Breaking taboos": Implementing intellectual assets-based management guidelines2009In: Journal of Intellectual Capital, ISSN 1469-1930, E-ISSN 1758-7468, Vol. 10, no 4, p. 520-538Article in journal (Refereed)
    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.

     

  • 7.
    Johanson, Ulf
    et al.
    Mälardalen University, School of Sustainable Development of Society and Technology.
    Koga, Chitoshi
    Kobe University, Kobe, Japan.
    Skoog, Matti
    Mälardalen University, School of Sustainable Development of Society and Technology.
    Henningsson, Johan
    Mälardalen University, School of Sustainable Development of Society and Technology.
    The Japanese Government's intellectual capital reporting guideline: What are the challenges for firms and capital market agents?2006In: Journal of Intellectual Capital, ISSN 1469-1930, E-ISSN 1758-7468, Vol. 7, no 4, p. 474-491Article in journal (Refereed)
    Abstract [en]

     Purpose – The purpose of the present paper is to discuss the Guideline for Intellectual Property Information Disclosure (GIPID) in relation to the ambitious aspirations behind the guideline and in that way develop a future research agenda aiming at addressing the main challenges regarding the construction of guidelines for future IC reporting. Design/methodology/approach – The purpose will be achieved by comparing the GIPID with two other IC guideline proposals, namely MERITUM and the Danish Guideline for Intellectual Capital Statements, respectively, from a capital market communication perspective and from a management control perspective. References are made to 12 Japanese companies that have published IP reports. The sample companies operate in a wide range of nine industries covering, for example, security, manufacturing, transportation, and chemistry, and comprise large as well as small firms.

    Findings – The study identifies four major challenges for intellectual capital guidelines and reporting. These challenges regard market communication, management control, uniqueness versus comparability, and confidentiality versus accountability. The paper concludes with a number of questions of vital importance for future research within the research area.

    Originality/value – This is one of the first papers that discuss the Japanese Guideline for Intellectual Property Information Disclosure as well as to compare it with similar European guidelines. 

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