*UPDATE*
Hello everyone!
I'm looking for papers that demonstrate/show how to quantitatively measure knowledge management (in general or part of it, like KM processes). In particular, I need to know which elements of a financial statement/balance sheet can be considered to offer an "objective measure" of KM within a company.
I really appreciate any help you can provide!
Please, note that I would like to study the relationship between servitization and KM. Given that I will measure servitization through panel data taken from companies' financial statements/balance sheets, I would like to find - in the financial statements/balance sheets - data that can allow me to measure the KM (or the CI, intended as a proxy for the KM). Do you have any suggestions according to this specific purpose? I was looking at the VAIC as well as the modified VAIC, but not sure it can be the best approach...
Modifying Accounting Data for Managerial Decision
1 Operating asset and total operating capital
2 Net operating profit after taxes (NOPAT)
from pages 102 through 105.
Source:
Financial Management: Theory and Practice
Eugene F. Brigham and Michael C. Ehrhardt 2005.
I hope this helps you.
Dear Luna Leoni
It is also a good idea if you introduce a new variable that should be close to knowledge management and then use it as a proxy to quantify knowledge management.
These proxies could be such as intellectual capital, R&D expenditures, etc.
Good luck
If you wish to measure impact on knowledge management issues, the Input and out method is suggestible.
Here's an article that might help:
https://www.emerald.com/insight/content/doi/10.1108/VINE-10-2013-0063/full/html
Dear All,
Many thanks for taking the time to consider my question! I really appreciate your help, and I will go through your answers to identify the best option for my research.
Wish you all a joyful new year!
Sincerely,
Luna
Kaukab Abid Azhar Viswa Nadham Nadiminti Muhammad Yousaf Asrat Araya
Intellectual capital can be use as a measure of knowledge management
You cah check this article
http://providersedge.com/docs/km_articles/Measurement_for_KM.pdf
Article Measuring Knowledge Management Performance
https://www.apqc.org/blog/why-and-how-measure-your-knowledge-management-programs-performance
Hope this can help
If we wish to measure knowledge management from an institution is ok, but if we wish to measure financial issues from the balance sheet point of view, you need to set specific objective for each element of financial statements, like relationship between Current assets and current liabilities or Assets size, quality utilisation, tier one and tier two capitals and links with Profitability etc.
Other hand, if you check with elements of financial statements and knowledge management beter to check with KPMG reports, they clearly explained all issues along with management reports too.
All the best.
1. Descriptive models 2. Measures and models related to intellectual capital and intellectual property 3. Measurements and models of market value 4. Measures and models of return on knowledge
Generally knowledge is an abstract to cannot be quantitatively measured. However, attributes are used to proxy Knowledge. Hence measurement of knowledge is by seeking responses to certain questions from which scales are used to evaluate each response and then translate that to numbers for appropriate analysis.
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