Abstract
The development of a process-oriented design methodology for the visualization of intellectual capital in organisational business processes is described in this contribution. A tangible and intangible resource-oriented taxonomy in an integrated enterprise modelling environment is established. The comprehensive assessment, allocation and referencing of intellectual capital (human, structural and relational capital) counters the underutilization of available intellectual capital and allows for a targeted intellectual capital management. The resulting process-oriented design methodology for intellectual capital will enable organizations, clusters and networks to identify sustainability intensive activities within their business processes in order to utilise and foster their potentials.
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