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PurposeThis article reports on the background, the conceptual ideas and the lessons learned from over more than 20 years of IC Statements and Management with a country focus on Germany and some international developments. It calls for an integrated management approach for IC and offers case study evidence on how to accomplish this quest.Design/methodology/approachReport on the German initiative "Intellectual Capital Statement made in Germany" (ICS m.i.G.). A brief review of the literature describes the background and theoretical foundation of the German IC method. A short description of the method is followed by four detailed case studies to illustrate long-term impact of IC management in very different organizations. A discussion of Lessons Learned from more than 200 implementations and an outlook on current and future developments finalizes the article.FindingsIC Statements made in Germany (ICS m.i.G.) was successful in providing a framework to systematically identify IC, evaluate the status quo of IC relative to the strategic requirements, visualize interdependencies of IC, business processes and business results as well as to connect IC reporting with internal management routines and external communication. However, ICS is not an insulated method but delivers the maximum benefit when integrated with strategy development, strategy implementation, business process optimization accompanied by change management routines. Strong ties to human resource management, information technology departments, quality management, research and development teams as well as business operations as the core of an organization help to yield the most for ICS m.i.G. Over time, the focus of managing IC changes and maturity leads to deutero learning.Practical implicationsICS m.i.G. proved easy to apply, cost efficient for SMEs, larger corporations and networks. It helps to better accomplish their objectives and to adjust their business models. The guidelines in German and English as well as a software application released were downloaded more than 100,000 times. A certification process based on a three-tier training module is available and was successfully completed by more than 400 practitioners. ICS m.i.G. is supporting current standards of knowledge management, such as ISO 9001, ISO 30401 or DIN SPEC PAS 91443 and therefore will most likely have a continuing impact on knowledge-based value creation.Originality/valueThis paper reports lessons learned from the country-wide IC initiative in Germany over the last 20 years initiated and supported by the authors. Several elements of the method have been published over time, but so far no comprehensive view on Lessons Learned had been published.

Als erstes deutschsprachiges Werk zum Thema Wissensbilanzierung ist dieses Buch unentbehrlich für Entscheider in Unternehmen und öffentlichen Institutionen, die sich mit der Steuerung und Kommunikation der wichtigsten Ressource der Zukunft, dem Wissen, auseinandersetzen wollen. Das Buch gibt einen umfassenden Überblick über das neue Thema und beinhaltet neben einer allgemeinen Einführung vor allem praktische Ergebnisse und Fallstudien von Anwendern. Es wurde geschrieben von führenden Experten der Wissensbilanzierung, verantwortlich für deren Entwicklung und Umsetzung in verschiedenen Organisat

PurposeThis paper seeks to describe a methodology for intellectual capital reporting which was successfully tested in Germany. Special focus is on developing a short list of IC drivers for urgent management intervention.Design/methodology/approachBuilding on established self‐assessment methodologies from quality management and concepts of system dynamics, an action research design was applied to develop an intellectual capital reporting framework.FindingsIt is possible to identify and to assess intellectual capital drivers for corporate results and to prioritize them according to marginal economic contribution. Based on concepts from system dynamics, group learning processes and organizational learning processes are stimulated. Investing scarce resources in specific drivers of intellectual capital with high impact on the organization and additional high levels of managerial control supports long‐term performance.Research limitations/implicationsThe research builds on self‐organizing principles; the quality of intellectual capital assessment thus depends massively on the rigour of the team involved. Comparability of assessments is limited, as the standard reference is the organization's strategy.Practical implicationsThe suggested methodology builds heavily on methods already established in SMEs and is compatible with general management approaches. It is economical by design and delivers insight into the functioning of the organization as well as insights on future fields for management intervention.Originality/valueThis methodology combines two established concepts of self‐assessment and system analysis and applies them to intellectual capital in order to resolve the decision problem of allocating funds based on economic efficiency and impact.