Hanno Roberts

Culture, Innovation and Entrepeneurship: connecting the knowledge dots s. 502-513 Doi: https://doi.org/10.5465/ambpp.2013.13457abstract

Purpose – This paper argues that networked knowledge flows constitute the antecedences of knowledge - based value creation , and demonstrate that the knowledge flows themselves can be approximated by particular communication roles within the network . Our argument originates from intellectual capital and knowledge management concepts and infuses it with insight s from the fields of management control systems and communication theory , emphasizing how specific communication roles are focal points in capturing knowledge value creation and its subsequent monetization. Building on the perspective of knowledge as a flow, and postulati ng that value is based on knowledge - in - use – rather than knowledge possession – this paper address the research question: How can we express knowledge in such a way that it can be monetized and opened up for specific managerial interventions ? Design/metho dology/approach – This is a conceptual paper where w e selectively combine management control systems design with communication theory , and explain how the role of communication is the missing link between high - level knowledge resource management and instrumental approaches in capturing knowledge value and allow ing for a connection with monetary value. Originality/value – The contribution of this paper consists of five propositions for future research on how management accounting and control systems can be brought to bear o n knowledge management if the communication aspect is given primary attention . Practical implications – We identify two fundamental premises for the monetization of knowledge resources. First, in order to be valuable, knowledge resources need to be deployed and utilized rather then be merely possessed (owned). This resonates with intellectual capital research emphasizing the need to visualize and identify knowledge process rather than measuring and managing knowledge stocks and assets . Second, 2 following a network argument, the communication of knowledge between network nodes, implies that monetization is based on designing, developing, maintaining, and growing boundary spanning individuals /teams in conjoint specific arenas that are taske d with knowledge value creation.

Proceedings of the 15th European Conference on Knowledge Management s. 156-164

In this paper we suggest that knowledge flows constitute the antecedences of value creation by means of its communication component. We bridge accounting theory with communication theory and explain how the role of communication is instrumental in capturing the knowledge value and allows for a connection with monetary value. Knowledge is increasingly accepted as a source of value creation and a differentiator between firms. Building on the perspective of knowledge as a flow, and postulating that value is based on knowledge use – rather than knowledge possession – this paper address the research question: How can we express knowledge in such a way that it can be monetized and opened up for specific managerial interventions? Extant literature on organizational communication roles emphasizes the role of boundary-spanners in search and combination of experience and tacit knowledge. Individual nodes in the organizations network can possess knowledge. However, to be valuable the knowledge resources need to be deployed and utilized. The use of knowledge will involve the communication of this knowledge through ties to other nodes. The paper proposes that the boundary-spanning roles provide the focal point for such monetization efforts. The contribution of this paper is five propositions for future research on how management accounting and control systems can be brought to bear in their governable and calculable aspects if communication functions are given more attention.

International Journal of Learning and Intellectual Capital 10(3/4) s. 258-275 Doi: https://doi.org/10.1504/IJLIC.2013.057435

Journal of Management and Governance 17(3) s. 535-540 Doi: https://doi.org/10.1007/s10997-011-9193-2

Qualitative Research in Accounting and Management 7(1) s. 5-12

Intellectual Capital Revisited: paradoxes in the knowledge intensive organization s. 45-60

Intellectual Capital Revisited: paradoxes in the knowledge intensive organization

A. Bhimani (ed.), Contemporary Issues in Management Accounting s. 306-327

L. Cañibano and M.P. Sanchez (eds.): Lecturas sobre Intangibles y Capital Intelectual [Readings on Intangibles & Intellectual Capital] s. 8-8

Management Accounting Research 15(1) s. 1-4

European Accounting Review 13(2) s. 396-399

European Accounting Review 12(3) s. 733-751

Management Accounting in the New Economy

Intellectual Capital: Measuring and reporting

Kunne ikke finne tidsskrift Stolowy, s. 197-205

Kunne ikke finne tidsskrift Lukka, K s. 225-254

s. 20-20

Doctoral Seminar

6th EIASM Workshop on Managing Arts and Cultural Organizations

22nd Workshop on Accounting and Management Control "Memorial Raymond Konopka"

14th Annual Conference for Management Accounting Research

International Conference on Entrepreneurship (IConEnt) 2016

12th International Accounting Research Symposium

13th EIASM Manufacturing Accounting Research Conference (MAR) 2016 "Using Cost and Performance Management Systems to Drive Innovation”

Nordic Business Forum Shanghai

in-company seminar

Seminar University of Porto/Faculty of Economics

in-company seminar

in-company seminar

5th Asian Management and Entrepreneurship Workshop

10th Conference of the European Network for Research in Organisational & Accounting Change (ENROAC)

10th conference of the International Forum of Knowledge Asset Dynamices

11th Accounting Research Symposium

4th International Conference on Tourism Management and Related Issues

15th European Conference on Knowledge Management (ECKM)

10th International Accounting Symposium

19th Workshop on Accounting and Management Control Raymond Konopka Memorial

International Conference on Organizational Learning, Knowledge, and Capabilities

9th European Network for Research in Organisational & Accounting Change (ENROAC) conference

73d annual meeting of the Academy of Management

Estonian Business School

7th conference on Performance Measurement and Management Control

4th Asian Management and Entrepreneurship Workshop

8th conference on new directions in management accounting

17th Conference of the Asian-Pacific Decision Science Institute

Academy of Management

The workshop will specifically address the creation of an MBA course design with an emphasis on the course delivery process as that is where indigenization starts. Focus will be on three aspects: (1) pre-course casework collaboration and the introduction of MBA teaching by electronic means, (2) the in-course feedback and evaluation, and (3) the post-course learning consolidation and course conclusion. The workshop will use Google Wave as key vehicle to illustrate and practice with the PDW participants how to design and implement the course delivery process aspect. These insights have been developed gradually since 2003 when the joint MBA program between Fudan University’s School of Management and the Norwegian School of Management was initiated. Our main aim is to engage participants in developing pre-course engagement, ensure group processes of exchange and reciprocal learning, and visualize the teaching outcomes along the progress of the course, all from an indigenous perspective.

33d Annual Congress of the European Accounting Association (EAA)

Professional Development Workshop (PDW)

Annual Conference of the AAA

Annual Congress of the European Accounting Association

3d workshop on Management Accounting as Social and Organisational Practice

Accountancy en Bedrijfskunde 29(10) s. 20-34

Cross-cultural Mergers and Acquisitions

XIII Workshop in Accounting and Control “Memorial Raymond Konopka"

3d EIASM Workshop on Visualising, Measuring, and Managing Intangibles and Intellectual Capital

the International IC Congress: I & C about IC – Interpretation and Communicating of Intellectual Capital

11th Annual Public Relations Research Symposium

the IABC conference

International Association of Business Communicators Research Foundation

Intangible Assets and Communication: Knowledge Resources and Communication Prepared and researched by Hanno Roberts, Ph.D., Peggy Simcic Brønn, Ph.D. and Karl Joachim Breunig Find and present the value of your organization's intellectual capital. Readers explore the direct links between communication and human resources, relationship, and structural capital, as well as other highly-valued intangible assets. Specific tools assess the financial value of your intellectual capital and measure how your organization shares knowledge and builds relationships with stakeholders. http://iabcstore.com/IABCRFRpts/intassetscomm.htm

10th Latin-American seminar on Technology Management

International Association of Business Communicators Research Foundatio

? s. 4-5