The ISO 30401 knowledge management systems standard – a new framework for value creation and research?

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Peter Pawlowsky ◽  
Nina S. Pflugfelder ◽  
Maik H. Wagner

PurposeThe article reviews major developments in the literature on knowledge management and intellectual capital management. It provides a description and visualization of the structure and content of the ISO 30401 and critically benchmarks its clauses against comprehensive taxonomies from the literature.Design/methodology/approach2018 saw the release of the ISO 30401 Knowledge Management Systems Standard, a type A regulation which may serve as a basis for certification. It builds on and integrates a broad and conceptually diverse literature on knowledge resources (e.g. intellectual capital theory, knowledge management theory). This article aims to show how the management systems standard relates to the literature it is built on and provides directions for its further operationalization by certification bodies and implementation by managers.FindingsThe ISO 30401 successfully integrates a diverse body of literature in a broadly applicable cross-industry standard. To operationalize and implement it, certification bodies and managers should build on empirical evidence of “what works,” taking into account market characteristics as well as organizational properties. Further research should support the implementation of the standard by developing KM measurement frameworks and context-specific studies of KM tools and methods.Originality/valueThis article is the first to systematically compare the ISO 30401 to the underlying theory. This paper uncovers avenues for research and makes suggestions for the standard's operationalization in practice.

2015 ◽  
Vol 19 (4) ◽  
pp. 682-710 ◽  
Razieh Dehghani ◽  
Raman Ramsin

Purpose – This paper aims to provide a criteria-based evaluation framework for assessing knowledge management system (KMS) development methodologies. Design/methodology/approach – The evaluation criteria have been elicited based on the features expected from a successful KMS. Furthermore, a number of prominent KMS development methodologies have been scrutinized based on the proposed evaluation framework. Findings – It was demonstrated that the proposed evaluation framework is detailed and comprehensive enough to reveal the strengths and weaknesses of KMS development methodologies. It was also revealed that even though the evaluated methodologies possess certain strong features, they suffer from several shortcomings that need to be addressed. Research limitations/implications – The evaluation framework has not been applied to all existing KMS development methodologies; however, the evaluation does cover the most comprehensive methodologies which exist in the research context. Practical implications – The results of this research can be used for the following purposes: organizational goal-based selection of KMS development methodologies, evolution of existing KMS development methodologies and engineering of tailored-to-fit KMS development methodologies. Originality/value – The proposed evaluation framework provides a comprehensive and detailed set of criteria for assessing general, area-specific and context-specific features of KMS development methodologies. KMS developers can select the methodology which best fits their requirements based on the evaluation results. Furthermore, method engineers can extend existing methodologies or engineer new ones so as to satisfy the specific requirements of the project at hand.

Kybernetes ◽  
2019 ◽  
Vol 49 (1) ◽  
pp. 22-46 ◽  
Ulrich Schmitt

Purpose In addressing the future trajectory of knowledge management systems, this paper uses the psycho-social notion of generativity which recently stimulated contributions in technology and innovation for a holistic systemic knowledge management (KM) review. The purpose of this study is to identify current shortcomings and fixations together with their ramifying affordances, all enveloped within a novel KM concept and prototype-system-under-development. Design/methodology/approach It follows up on prior publications using design science research (DSR) methodologies in compliance with theory effectiveness, a principle expecting system designs to be purposeful in terms of utility and communication. The KM perspective taken prioritizes a decentralizing agenda benefiting knowledge workers while also aiming to foster a fruitful co-evolution with traditional organizational KM approaches. Findings The notions of generative fit and capacities in their technical, informational and social interpretations prove able to accommodate diverse KM models and to cumulatively synthesize a wide range of related concepts and perspectives. In the process, Nonaka’s renowned socialize, externalize, combine, internalize and Ba model is repurposed and extended to suggest a corresponding complementing seize, imbed, collate, encompass, effectuate workflow embedded in distinct digital ecosystems fully aligned to the diversity of the generative attributes introduced. Research limitations/implications Although the prototype development is still in progress, the study conforms to the DSR practice to report on early visions of technology impact on users, organizations and society and also refers to and reflects on aspects of feasibility, suitability, acceptability and the system’s prospect as a general-purpose technology or disruptive innovation. Originality/value The paper transdisciplinarily integrates the well-established psychological notions of generativity into its newer digital and systemic KM dimensions. The resulting new insights transparently inform the concept and prototype design, present a holistic framework for individuals and organizations and suggest avenues for new KM applications and KM research directions inspired by the adopted and adapted novel generativity contexts.

2014 ◽  
Vol 18 (1) ◽  
pp. 8-21 ◽  
Gianpaolo Iazzolino ◽  
Domenico Laise ◽  
Giuseppe Migliano

Purpose – This study proposes a comparison between Value Added Intellectual Coefficient (VAIC) and one of the most important performance evaluation methods, the Economic Value Added (EVA), starting from a re-interpretation of the VAIC. Design/methodology/approach – The empirical data were gathered from AMADEUS Bureau van Dijk and consist of 2,596 companies operating in Northern Italy, from six different economic sectors, observed for the year 2011. A correlation analysis was carried out in order to highlight whether there is a relationship between the two concepts of VAIC and EVA. Findings – Results show that EVA and VAIC have no significant relationships; as a matter of fact, EVA is based on financial theory, whereas VAIC is focalised on the assessment of Intellectual Capital Efficiency (ICE). Practical implications – Managers could be misled due to the fact that they often make decisions by taking into account only financial indicators such as EBIT, EVA, etc. Although methods like EVA have improved modern accounting systems, they do not take into account information linked to ICE. Therefore, these two perspectives can be useful in a context in which firms' performances are measured through multi-criteria methodologies (i.e. Balanced scorecard). Originality/value – The proposal describes the differences between VAIC and EVA considering these two concepts as not contrasting. In fact, in order to better measure firms' performances, it could be useful to consider VAIC and EVA as an integrated vision in order to develop multi-criteria evaluation systems, rather than consider them separately.

2017 ◽  
Vol 47 (2) ◽  
pp. 250-264 ◽  
Chulatep Senivongse ◽  
Alex Bennet ◽  
Stefania Mariano

Purpose The purpose of this paper is to demonstrate the value of using a systematic literature review to develop an integrated framework for information and knowledge management systems. Design/methodology/approach First, the systematic literature review method is introduced, differentiating it from traditional literature reviews in terms of value-added and limitations. Second, this methodology is used in a research application focused on absorptive capacity internal capabilities with regard to the processes of acquisition, assimilation, transformation and exploitation. Third, an integrated framework for information and knowledge management systems is developed from this application. Findings The systematic literature review approach provides a rigor that can assist in reducing researcher bias while simultaneously enabling the definition of a precise scope of review, with a clear explanation of selection criteria with the objective to find and review all the studies that are relevant to the search definitions. As a research method, it effectively supports a qualitative, quantitative or mixed methodology. Research limitations/implications This methodology was applied to one specific area of research. Specific limitations include the availability of articles in subscribed databases and the analytical capabilities of the tools used for text mining and analytics. Originality/value This paper demonstrates the usefulness of the systematic literature review methodology in developing an integrated framework for analysis.

2019 ◽  
Vol 10 (2) ◽  
pp. 434-446
Maria Jakubik

Purpose The purpose of this paper is to present a case about the emergence of human capital (HC) during the master thesis as a work-based learning project. Design/methodology/approach The case study uses data from 107 master’s students 2007–2011 and feedback from 91 managers as business advisors 2007–2016. Findings The findings show direct contributions of higher education (HE) to intellectual capital (IC) in organisations through the enhanced HC of managers. Originality/value The case contributes to the emerging new, fifth stage of IC research by demonstrating how HC develops beyond the boundaries of an educational institution; how it influences an organisation’s IC and how 91 business advisors, as external stakeholders, assessed the achievements and value creation of HE.

2020 ◽  
Vol 24 (2) ◽  
pp. 369-394 ◽  
Euro Marques Júnior ◽  
Jose Alcides Gobbo ◽  
Fernando Fukunaga ◽  
Roberto Cerchione ◽  
Piera Centobelli

Purpose This paper aims to highlight the degree of diffusion and intensity of use of knowledge management systems (KMSs) among small and medium enterprises (SMEs) in Brazil and apply a taxonomy that synthesizes the strategies of use of KMSs by the SMEs. In addition, it seeks to better understand the processes, practices and technologies of KM by SMEs, pointing improvements in the KMS of Brazilian SMEs and contributing to obtain better results in the search for efficiency and innovation. Design/methodology/approach Based on a literature review on KMSs used by SMEs, an empirical investigation was conceived, developed and conducted through online questionnaires involving 49 selected SMEs operating in several sectors. Findings This paper reinforces the results of the previous work of Cerchione and Esposito (2017) that point to the existence of a reciprocal relationship between KM-Tools and KM-Practices: one reinforces the other and vice versa. On the other hand, it indicates a difference in the behavior of Brazilian companies in relation to the sample of Italian companies studied by Cerchione and Esposito (2017), which presented a negative correlation between the general differentiation index and the general use intensity index of SMEs, while the Brazilian ones showed a positive correlation. Research limitations/implications The study points out the need for greater dissemination of practices and tools to support knowledge management (KM), as well as greater support for the implementation and effective use of these practices and tools within the organizational context of SMEs. Practical implications This paper identifies the main practices and tools to support KM used by Brazilian SMEs, indicating the need for investments in employee training and acquisition of tools. Social implications SMEs represent an important part of the generation of jobs and income in Brazil. Initiatives that lead to the successful implementation of tools and practices to support KM can increase the efficiency and productivity of these organizations. Originality/value This paper applies in a sample of Brazilian companies the taxonomy proposed by Cerchione and Esposito (2017) combining strategies of SMEs for the use of KMSs.

2010 ◽  
Vol 11 (3) ◽  
pp. 305-325 ◽  
Aino Kianto ◽  
Pia Hurmelinna‐Laukkanen ◽  
Paavo Ritala

PurposeAs service companies are occupying an increasingly significant place as drivers of economic growth, there is a pressing need to understand their peculiarities in order to facilitate their effective management and governance. One important area in which this kind of understanding is lacking is intellectual capital (IC) and knowledge management. Although intellectual capital has become the key value driver for all types of organizations, there is a lack of systematic research on whether there are fundamental differences in the IC of service‐oriented versus product‐oriented companies. In an attempt to bridge this gap the paper aims to examine the main differences in IC stocks, creation, management and protection mechanisms between service‐oriented and product‐oriented companies.Design/methodology/approachThe analysis is based on empirical evidence collected from 418 respondents representing HR and R&D functions in 335 Finnish companies.FindingsThe results demonstrate that service‐oriented companies possess more human capital and renewal capital, and focus more on IC creation than product‐oriented companies. In addition, IC protection is stronger in product‐oriented companies. As companies move towards a service orientation they need to change their approach to IC stocks and management, and in this acknowledging the differences between a service and a product orientation is the first step.Originality/valueThe results presented in this study shed new light on the differences between service‐oriented and product‐oriented companies in terms of the possession, management, creation and protection of intellectual capital.

2015 ◽  
Vol 16 (3) ◽  
pp. 661-680 ◽  
Gaia Melloni

Purpose – Intellectual capital (IC) is fundamental to understanding how firms create value; however, current IC disclosure (ICD) has been described as inadequate due to the lack of an established IC framework and companies’ actual commitment to report IC information. The International Integrated Reporting Council aims to foster ICD by means of integrated reporting (IR); such a report should display how IC and other forms of capital (e.g. financial) contribute to value creation over time. Drawing on impression management (IM) studies, the purpose of this paper is to assess the quality of ICD offered in IR. Design/methodology/approach – A manual content analysis of all the reports available in the International Integrated Reporting Council web site is run considering both the content of ICD and specific linguistic attributes (evidence, time orientation and tone). In addition, the study tests the relationship between the positive ICD tone and specific characteristics that may incentive managers to manipulate their disclosure to determine whether firms use ICD to manage public perceptions of corporate behaviour. Findings – The results of the content analysis show that majority of ICD is focused on relational capital, with limited quantitative and forward-looking information. Additionally, compared to non-ICD, ICD is significantly more optimistic. Furthermore, the positive tone of ICD is significantly associated with declining performance, bigger size and higher level of intangibles supporting the use of ICD as an IM strategy. Originality/value – The research contributes to the literature offering evidence of the quality of the ICD offered in the IR and demonstrating that ICD offered in the IR is used by managers opportunistically to advance their image.

2017 ◽  
Vol 34 (8) ◽  
pp. 1252-1294 ◽  
Pedro Domingues ◽  
Paulo Sampaio ◽  
Pedro M. Arezes

Purpose The purpose of this paper is to report the results from a survey carried out among Portuguese companies with their management systems (MSs) certified according to, at least two of the following standards: ISO 9001, ISO 14001 and OHSAS 18001. In addition, the results from a second survey conducted amid a group of experts that pointed out several aspects that impact on the integration level will be dissected. Design/methodology/approach The phenomenon of MSs integration is hardly transferable to a contained environment so some of the common research methods traditionally adopted include case studies, surveys, interviews and observation in situ. The findings from two surveys online among Portuguese companies and Portuguese experts are reported in the current paper. Findings The results suggest that a set of common characteristics is present on the majority of the surveyed companies. On first hand, there is evidence of an effective integration of the policies and the existence of an integrated system manager on the organizational structure of the companies. On the other hand, results suggest that training was provided to top management concerning integration issues, an integrating concept was taken into account during the implementation process and tools, and methods and objectives of the subsystems are aligned. Research limitations/implications This paper addresses the issues raised in the mainstream scientific bibliography through the collection of information amidst Portuguese companies. At this stage, it is not possible to infer at which extent the conclusions may be transferable to other geographic contexts. The small number of companies that completed the survey precludes the statistical generalization of the findings but the analytical generalization is not impaired. Originality/value The authors believe that the conclusions of this paper may aid both practioneers and scholars in the understanding of a complex but manageable organizational phenomenon. In addition, through the contents of this paper companies may collect information regarding the pertinent issues to address when developing their IMSs.

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