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Identification of intangible assets in knowledge‐based organizations using concept mapping techniques
Author(s) -
MartínezTorres María del Rocío
Publication year - 2014
Publication title -
randd management
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 1.253
H-Index - 102
eISSN - 1467-9310
pISSN - 0033-6807
DOI - 10.1111/radm.12037
Subject(s) - conceptualization , intellectual capital , structural capital , identification (biology) , relational capital , set (abstract data type) , knowledge management , organizational capital , value (mathematics) , capital (architecture) , concept map , computer science , business , multidimensional scaling , human capital , financial capital , individual capital , economics , artificial intelligence , machine learning , history , botany , archaeology , biology , programming language , economic growth
This paper proposes a procedure for identifying the intangible assets that generate value to knowledge‐intensive organizations using concept mapping techniques. Concept mapping is a form of structured conceptualization that incorporates and processes the opinion of a set of experts. A double statistical treatment consisting of a multidimensional scaling analysis and a cluster analysis is applied to a set of data provided by experts to obtain the results, which are presented in the form of maps. As a case study, the social and legal departments in a S panish university were analyzed. As a result, 60 items referring to different intangible assets of these departments were identified and grouped into 10 clusters, and they were in turn grouped in regions corresponding to the three basic components of intellectual capital: human capital, structural capital and relational capital. The evaluation of the relative importance of each of them leads to the preeminent position of the structural capital.