Intellectual Capital and Uncertainty of Knowledge: Control by Design of the Management System [Book Review]

Journal of Business Ethics 98 (4):627 - 640 (2011)

Abstract
This research, couched in the resourcebased view of the firm, investigates the potential for reducing an organization's decision uncertainty within its structural equation modeling, we empirically test if organizational design can reduce the perceived uncertainty related to an IC context, which we refer to as knowledge uncertainty. We found evidence that decentralization and technology infrastruture support a resultsbased IC mangement contrl system which in turn is associated with reduced support a good overall fit for our model. Our findings suggest that if managers structure their organizational control systems appropriately for developing IC capabilities, these systems can lead to reduced internal uncertainty regarding human, structural, and relational capital
Keywords decentralization  capabilities  intellectual capital  results-based control system  technology  uncertainty
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DOI 10.1007/s10551-010-0642-7
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Design for a Brain.W. Ross Ashby - 1953 - British Journal for the Philosophy of Science 4 (14):169-173.
Learning by Knowledgeintensive Firms.William H. Starbuck - 2005 - In Nico Stehr & Reiner Grundmann (eds.), Knowledge: Critical Concepts. Routledge. pp. 3--6.

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