Purpose – This paper seeks to point out that visualization of business situations will stimulate the learning processes of managers and employees. Visualization or problem modeling enhances their commitment for improving organizational readiness to perform at a higher level....

Purpose – This paper aims to examine the role of performance measurement in the Thai public sector. It seeks to explore the interactive use of strategic performance measurement systems (SPMS) and organizational learning as a means to achieve strategic alignment at the provincial level of...

Why is it so difficult to make change happen? Many companies fail because they do not have the right internal structure and mindset to succeed. The author illustrates how to manage change effectively by examining how product‐based companies must transform to launch true service‐driven...

The authors propose that international organizational leaders can and should be held accountable for enhancing the intangible strategic asset of integrity capacity in order to advance global organisational excellence. After defining integrity capacity and framing it as part of a strategic...

A strategic communication system is the vehicle for creating, managing and disseminating an organization’s excellence in design, process, and human capital. We propose that organizational communication should be measured in an effort to influence the business outcomes and the behavior of...

This paper describes the need for intangible measurements for non‐financial reporting. Nowadays book value accounts for just around one quarter of the market value making the relevance of the balance sheet questionable. There is therefore a need for developing standardized methodologies for...

Intangible assets have become important factors of value creation in today’s knowledge economy. However, individually they are often commodities and only create value in combination with other production factors. Therefore, in order to manage for performance and value, companies and their...

Intellectual capital is an important value driver in today’s organizations. Traditional financial statements do not provide the relevant information for managers or investors to understand how their resources – many of which are intangible – create value in the future. Intellectual capital...

With their most recent publications on the balanced scorecard, Kaplan and Norton have focused on the learning and growth perspective in an attempt to clarify its constituent parts, as they acknowledge that many organizations struggle with what to include in this perspective. For that reason...

Purpose – Converting knowledge or competency into long‐term business value is, in practice, a far more difficult process than in theory. While developing and implementing knowledge or competence management solutions, companies experience difficulties in measuring the contribution of their...