Developing and managing knowledge through intellectual capital statements

Abstract

On the basis of empirical illustrations from five Danish firms this paper discusses how the objects of intellectual capital statements were constructed. These objects were the activities that defined knowledge management, and the intellectual capital statements monitored these through depicting a particular narrativised strategy for managing knowledge – called a knowledge narrative – and through a monitoring system that reflected the activities set in motion to mobilise the strategy for managing knowledge. Particularly, the paper discusses the idea of knowledge as a narrative. It is suggested that for knowledge to count, it has to be able to produce something. This something is found the value‐to‐the‐user of the products and services.