The development and introduction of a knowledge balance system

Ruediger pure hard, Anja Flicker (see Mertins et.al. Hrsg., knowledge balances, 2005, S.81 FF)

Conditions for the development and implementation of a knowledge balance model are the following factors:

• Knowledge management must be understood as CHANGE beginning
• Knowledge capital indicators identify and make measurable
• Commitment of the upper high-level personnel
• Common understanding for knowledge balance development
• Holistic of the beginning
• Definition of critical success factors
• Clear role definition of the knowledge management responsible person
• Clarifying use expectation
• Current communication

Proceed for knowledge balance production:

• Phase 1 Pilotierung "„knowledge process measurement "“for the identification of measured variables
• Phase 2 generalization "„knowledge process measurement "“critical analysis and roll Out over the total enterprise
• Phase 3 knowledge balance

Criticism at the knowledge balance systems

Knowledge balances are to offer information supplementing outward to balances according to the conventional accounting regulations (HGB, IFRS, US-GAAP), by offering above all a representation to that intangible assets which can be seized with difficulty. They follow however no generally recognized systematics and generally also not in the context of the annual audit by chartered accoutants are examined. Beyond that the connection is only difficult to future yield possibilities to manufacture. Thus the question arises for critics whether knowledge balances really reduce information asymmetry between the management and external Stakeholdern (public promotion givers and possibly private investors) and whether the expenditure for the production of such systems is economically justifiable.

Literature

• Mertins et.al. Hrsg.: "“Knowledge balances - intellectual capital successfully use and develop"” (2005); Springer, Berlin; ISBN: 3540237194.
• BMWA: "“Knowledge balance - larva in Germany"”, 2004.
• Cook G, Leitner KH, fount man M (2000) Measuring and reporting Intangible Assets and Results in A European Contract Research Organization. Berlin (Joint german OECD Conference, Benchmarking Industry Science Relationships, October 16 - 17, 2000, Berlin)
• Wenk, Thomas (2006): Performance Measurement of systems and their employment as management system, Aachen, 2006. ISBN 3-8322-4901-x (S. 104ff.)
• Alwert, Kay: "“Knowledge balances for medium-size organizations"”. IRB publishing house, 2006

Related links

• http://www.sveiby.com/articles/IntangibleMethods.htm
• http://www.hrm-auer.ch/wissensbilanz.php
• http://www.wibisys.de
• http://www.akwissensbilanz.org
• http://www.km-a.net
• http://www.assess.at
• http://www.agendawissen.net
• http://www.execupery.com
• http://www.wissensbilanz.de
• http://www.wissensmanagement.fhg.de

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