Title: Designing and implementing an intellectual capital management system: applying the Meritum Guidelines in practice

Authors: Antti Lonnqvist, Paula Kujansivu

Addresses: Tampere University of Technology, Institute of Business Information Management, Tampere, Finland. ' Tampere University of Technology, Institute of Industrial Management, Tampere, Finland

Abstract: This paper reports a case study on the design and implementation of an Intellectual Capital Management (ICM) system. The paper describes how an ICM system was designed and implemented using the Meritum Guidelines framework in two information management units of the Finnish Tax Administration. The design and implementation process is analysed in the light of previous evidence on business performance management systems in order to learn about issues that are specific in designing and implementing an ICM system. The findings show strong similarities between the two types of management systems. A specific benefit of utilising an ICM framework, the Meritum Guidelines in this case, is related to its ability to identify the strategically relevant factors related to Intellectual Capital (IC).

Keywords: implementation; intangible assets; intellectual capital management; knowledge assets; knowledge management; Meritum Guidelines; Finalnd; tax administration; information management; business performance management.

DOI: 10.1504/IJKMS.2007.012526

International Journal of Knowledge Management Studies, 2007 Vol.1 No.3/4, pp.276 - 291

Available online: 20 Feb 2007 *

Full-text access for editors Access for subscribers Purchase this article Comment on this article