Abstract

Intellectual capital (IC), which has yet to be adequately conceptualised, is viewed here as a complex dynamic process of situated collective knowing that is capable of being leveraged into economic and social value. Knowledge creation and sharing mechanisms are generally perceived to be central to understanding this complex form of intangible value. In previous theoretical work we have claimed that the social philosophy and social theory of Jurgen Habermas provides a point of departure of sufficient theoretical sophistication to possibly enhance our thinking and understanding in this field. The main focus in this research stream is on the quality of critically constructive dialogue, which we term critical appraisal norms (CAN), within knowing-intensive organisational settings. The quality of such dialogue, insofar as it is measured by the procedural properties of its process of generation, is an empirical variable. We provide some empirical support for this theoretical strategy here. Drawing on perceptual data from senior financial executives in the knowing-intensive Irish ICT sector we explore, using structural equation models, the relationships between Critical Appraisal Norms (CAN), Knowledge Creation, Knowledge Sharing, Organisational Capital, and Management Leadership. Notwithstanding the limitations of our research design, we find that the Critical Appraisal Norms (CAN) construct, which draws on the procedural properties of Habermas' conceptualisation of communicative action, provides statistically significant explanatory power in addressing both knowledge creation and knowledge sharing. CAN is found to be associated positively and significantly, both directly and indirectly, with knowledge creation - and with the broader process of intellectual capital creation. Some implications for the field of intellectual capital are then briefly discussed.

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