Accounting for the employee in the intellectual capital statement

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Abstract:

On the basis of three examples of intellectual capital statements that make the individual its central figure, this article discusses the role of individuals in knowledge creation. After all, it is often claimed that the individual is the "container" of knowledge and therefore, what it means to account for the individual is an issue. However, analysing these individual competence statements (intellectual capital statements), it is clear that the individual is never alone. It is always related to organisational purposes and the individual competency statement makes the individual an organisational entity because individual competency is related either to organisational bonus systems, to corporate revenues or to the organisational configuration of its knowledge resources. Through the individual competency statement, the individual is made an organisational entity.

Keywords: Competences; Human Capital; Human Resourcing; Intellectual Capital; Knowledge

Document Type: Research Article

DOI: http://dx.doi.org/10.1108/14691930310504563

Publication date: October 29, 2003

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