Intellectual Capital Empowerment Through Comprehensive Intellectual Capital Management (An Interpretive Accounting Research)

Hermawan, Sigit (2015) Intellectual Capital Empowerment Through Comprehensive Intellectual Capital Management (An Interpretive Accounting Research). Aceh. pp. 1-19.

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Abstract

This study aimed to explore the IC empowerment through Comprehensive Intellectual Capital Management (CICM). This study was conducted using interpretive accounting research (IAR) especially interpretive research (IR) in management accounting. The informants of this study were managers of pharmaceutical companies, ex-managers, observers of pharmacy industry, and researchers of Intellectual Capital (IC). Data analysis technique was performed by stages, i.e. data collection, data reduction, data display, and conclusion. The result of this study indicated that there were three stages in IC empowerment, i.e. knowledge management, innovation management, and intellectual property management. Pharmaceutical companies in Indonesia were averagely still in knowledge management and innovation management stages. Only some big pharmaceutical companies have aimed intellectual property management. Empowerment could be performed on all components of IC (human capital, structural capital, and relational capital) and on all levels of CICM (knowledge management, innovation management, dan intellectual property management). IC empowerment through CICM by interpretive accounting research proved that such non-financial IC research could explore hidden assets and explore non-financial activities that could be used to develop company strategies to reach company goals and improve business performance and competitive advantage. Keywords: Comprehensive Intellectual Capital Management, Management Accounting, Interpretive Accounting Research

Item Type:	Article
Subjects:	H Social Sciences > HB Economic Theory
Divisions:	Faculty of Economics and Business > School of Accountancy
Depositing User:	Sigit Hermawan
Date Deposited:	05 Jun 2018 04:29
Last Modified:	05 Jun 2018 04:29
URI:	http://eprints.umsida.ac.id/id/eprint/3322

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