Journal title MANAGEMENT CONTROL
Author/s Enzo Bivona
Publishing Year 2014 Issue 2014/2 Language English
Pages 23 P. 71-93 File size 174 KB
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This paper aims to develop a conceptual framework on how Intellectual Capital (IC) accumulation and depletion processes are dynamically interrelated with firm performance. Such a framework makes explicit the relationships between policy levers, strategic resources, drivers, end-results and performance indicators through a Dynamic Resource-based perspective. Such an approach matches the Resource based perspective and the System Dynamics (SD) methodology. This paper argues that in order to explain a firm superior performance, it is not sufficient to look at the endowment of strategic resources in a given moment of time; it is instead required to investigate the dynamics of company strategic resources accumulation and depletion processes over time and how such assets are interconnected with the critical success factors which may enable the firm to build a sustainable competitive advantage. To this aim the proposed conceptual framework was applied to an insurance firm. The paper also highlights the benefits of the developed SD simulation model to support decisions makers’ learning processes in planning alternative IC investment policies.
Keywords: Intellectual Capital, Resource Based View, System Dynamics, Dynamics Resource-based perspective, performance measurement
Enzo Bivona, Outlining the impact of intellectual capital accumulation and depletion processes on the performance of an insurance firm: a dynamic resource-based perspective in "MANAGEMENT CONTROL" 2/2014, pp 71-93, DOI: 10.3280/MACO2014-002004