chapter  2
78 Pages

Integrated Organizational Intangible Resource Audit as a Meta-Model of Information, Knowledge, and Intellectual Capital Audit

WithAnna Ujwary-Gil

This chapter presents the original concept of an integrated audit of intangible resources consisting of five interrelated stages. The starting point is defining information, knowledge, and intellectual capital as the basis for information audit, knowledge audit, and intellectual capital audit. Based on these audits, a meta-model was created, called an organizational intangible resource audit, consisting of five stages, planning, design, operationalization, performance, and implementation. The key element of this chapter is the identification of network measures at the entire network level and individual node (human and nonhuman actors), such as network density, network centralization, knowledge and resource diversity, knowledge, resource and task redundancy, centrality degree, eigenvector centrality, betweenness centrality, knowledge and resource workload, actor knowledge (resource), and needs/waste congruence.