Action knowledge in intellectual capital statements: a definition, a design and a case

Abstract

Within the field of intellectual capital and management, the concept of is burdened by the naive view of as passive representations of external reality. An alternative definition is proposed. Action knowledge is the categories and distinctions that guide human activity in appropriate ways. In the organisation, this definition highlights the intelligent actions taken by organisational members in pursuit of their goals. The paper offers a design for an intellectual capital statement that emphasises action in the organisation. A case is presented: the intellectual capital statement of the Danish consulting firm, Nellemann Konsulenterne A/S. It shows a major concern with sharing and learning activities that bring out the dynamic nature of knowledge, as opposed to the amount of stored in databases and intranets that the representational view of would lead us to emphasise.