Intellectual Capital and Uncertainty of Knowledge: Control by Design of the Management System

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dc.contributor.authorHerremans, Ireneeng
dc.contributor.authorIsaac, Robert Geng
dc.contributor.authorKline, Theresa Jeng
dc.contributor.authorNazari, Jamal Aeng
dc.date.accessioned2011-07-12T21:44:50Z
dc.date.available2011-07-12T21:44:50Z
dc.date.issued2011
dc.descriptionThe original publication is available at www.springerlink.com This is a post print file as per the journal publisher's requirements. Article depostied according to publisher policy posted on SHERPA/ROMEO, July 12, 2011.eng
dc.description.abstractThis research, couched in the resource-based view of the firm, investigates the potential for reducing an organization's decision uncertainty within its intellectual capital (IC) operating environment. Using 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 infrastructure support a results-based IC management control system which in turn is associated with reduced internal decision uncertainty. Finally, our statistics 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 relationship capital.eng
dc.description.refereedYeseng
dc.identifier.citationHerremans, I., Isaac, R., Kline, T., & Nazari, J.. (2011). Intellectual Capital and Uncertainty of Knowledge: Control by Design of the Management System. Journal of Business Ethics, 98(4), 627-640.eng
dc.identifier.doihttp://dx.doi.org/10.11575/PRISM/34102
dc.identifier.issn1573-0697
dc.identifier.urihttp://hdl.handle.net/1880/48689
dc.language.isoengeng
dc.publisherSpringereng
dc.publisher.corporateUniversity of Calgaryeng
dc.publisher.facultyHaskayne School of Businesseng
dc.publisher.hasversionPost-print
dc.publisher.urlhttp://www.springer.com/social+sciences/applied+ethics/journal/10551.eng
dc.subjectDecentralizationeng
dc.subjectIntellectual capitaleng
dc.subject.otherCapabilitieseng
dc.subject.otherResults-based control systemeng
dc.subject.otherTechnologyeng
dc.subject.otherUncertaintyeng
dc.titleIntellectual Capital and Uncertainty of Knowledge: Control by Design of the Management Systemeng
dc.typejournal articleeng
thesis.degree.disciplineAccountingeng
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