ABSTRACT
To what extent does organisational capital present a value in euros, dollars or any other currency for a company, and, more generally, at the macroeconomic level? If organisational capital creates value, then we need to better measure it and report on it. The previous chapters developed different facettes of organisational capital and organisational design in the knowledge economy. In this chapter I will mainly review some of the results of the literature, especially those focusing on IT and organisational processes as sources of value for companies. In the last section, I will present a framework that might be used by companies and policy makers for reporting on organisational capital. This framework has to be considered by taking into account the general acquis of the intangible research movement over the last fi fteen years. But let’s consider, as a starting point, the arguments developed by Nicolas Carr when he talks about IT as a commodity, which therefore does not create value, meaning implicitly that value creation has to be looked for some where in idiosyncratic processes. But, as we will see later, organisational processes and IT are inseparable twins, and therefore we have to be very cautious about any argument putting forward the general commoditisation of such a huge investment.
