Managing Intellectual Capital through Interactive Learning Environments based on System Dynamics and Accounting Models
Managing Intellectual Capital through Interactive Learning Environments based on System Dynamics and Accounting Models – The Dynamic Intellectual Capital Scorecard
Autori: Carmine Bianchi, Enzo Bivona
This paper shows the potential impact of Interactive Learning Environments (ILEs) embodying System Dynamics (SD) and accounting models to support top management decisions in allocating business resources in a planning setting for Intellectual Capital (IC) management.
Human resource training and organisational expenditures are often budgeted as discretionary costs and quite seldom their impact on business performance over time is properly investigated.
The above issue provides the basis for an ILE portraying a “scorecard” including a quali-quantitative framework for IC monetary and non-monetary assessment.
In the first section of the paper, an overview of the conceptual foundations of IC and different methods for its assessment is given. Main assumptions, strengths and weaknesses are remarked. A quali-quantitative evaluation approach for IC management is then proposed by the authors, and justification for applying the SD methodology is given.
In the second section, the ILE is analysed with particular reference to: 1) its conceptual framework, 2) the case-study providing the background on which the simulator lies, 3) how to integrate the simulator into the planning context, and 4) what players can learn from it.
Paper presentato: EURAM Conference, Milano (Italia), 3-5 April 2003
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