Potential of value systems according to the VAICTM method

International Journal of Technology Management

Volumn 18, Issue 5, 1999, Pages 463-475

  Bornemann, Manfred ^a,b,c  

^a UNIVERSITY OF GRAZ   (Austria)

^b Fac for Economic and Social Sci   (Austria)

^c Team for Intellectual Cap Research   (Austria)

Author keywords

[No Author keywords available]

Indexed keywords

PERSONNEL; VALUE ENGINEERING;

INTELLECTUAL CAPITAL; KNOWLEDGE MANAGEMENT;

INDUSTRIAL MANAGEMENT;

EID: 0032690617     PISSN: 02675730     EISSN: None     Source Type: None    
DOI: 10.1504/ijtm.1999.002781     Document Type: Article

References (18)

1. Morgan, G. (1988) Riding The Waves Of Change: Developing Managerial Competencies For A Turbulent World', San Francisco: Jossey-Bass, Vol.7.
2. Compare: Edvinsson, L. (1997) Intellectual Capital: Realizing Your Company's True Value By Finding Its Hidden Brainpower, Harper Collins.
3. Brooking, A. (1996) Intellectual Capital, New York: Free Press.
4. Stewart, Th. (1997) Intellectual Capital, New York: Free Press.
5. See: Schneider, U. (1998) 'Connecting organizational theory and the theory of controlling', WorkingPaper.
6. VAIC is a trademark of Ante Pulic.
7. Pulic, A. (1998) 'Measuring the performance of intellectual potential in the knowledge economy', Paper presented at the Second World Congress on the Management of Intellectual Capital, Hamilton, Ontario, Canada.
8. Bornemann, M., Sixl, K. and Pulic A. (1998) 'Assessing intellectual potential in the learning organization', Organizational Learning, Academy of Management Midyear Conference
9. Given a transparent labour market.
10. An interesting alternative, which would be a little bit more precise, would be to use the excess payroll of the collective wages. We could argue that collective pay compensates for traditional work (in this specific case 'not intellectual work') that is moving work, time and effort. The excess pay can be assumed as compensation for creativity, innovativeness, additional input of knowledge, experience, motivation etc. This is not very elaborated so far, but might be explored in a paper in the near future.
11. See: Wagenhofer, A. (1995) 'Bilanzierung und Bilanzanalyse', Theoretische Grundlagen und Anwendung, S. p.178f
12. See: Strassmann, P. (1996) Introduction to ROM Analysis, Linking Management Productivity And Information Technology.
13. Compare: de Geus, A. (1997) The Living Company.
14. Brown, M. (1997 'Kennzahlen, harte und weiche Faktoren erkennen, messen und bewerten'.
15. Nonaka, I. and Takeuchi, H. (1995) The Knowledge-Creating Company, Oxford University Press.
16. 80% of the employees are female
17. 1997 Rose Award for the most family friendly enterprise in Austria
18. e.g. axes, hammers, chisels, shovels, etc.