The adaptation research about ICS and Chinese management scenario

Lei Lei, Holger Kohl and Yanmei Xu

Nankai Business Review International, 2014, vol. 5, issue 4, 394-410

Abstract: Purpose - – The purpose of this paper is to manifest how intellectual capital statement (ICS) adapts the Chinese management scenario. ICS has become a key management instrument for securing competitiveness and sustainable growth in European small- and medium-sized enterprises (SMEs). However, if the approach rooted in Europe can have a good effect in China is still unknown. Design/methodology/approach - – The paper analyzes the reasons why ICS appears in Europe on a macro-level including innovation culture, innovation policy and innovation paths. These aspects are also characterized for China to describe the Chinese management scenario and innovation environment. Further, the paper divides ICS into three parts: model layer, indicators layer and operating layer on a micro-level. For the management scenario of China, it explains the adaptation of the three layers for application in a Chinese context. Findings - – The innovation culture, innovation policy and innovation paths are different in Europe and China. Therefore, the applications of model, indicator and operating layers of ICS are also different in China. The paper indicates that it needs some adjustments when applying ICS in Chinese enterprises. Research limitations/implications - – There are no application practices of ICS in China until now, so the analysis of this paper is based on the theoretical level. Moreover, in the part of innovation culture, the paper is limited to comparing the cultures of Germany and China. Originality/value - – This is the first paper which investigates the application of ICS in China.

Keywords: Adaptation research; Chinese management scenario; Intellectual capital statement (search for similar items in EconPapers)
Date: 2014
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Persistent link: https://EconPapers.repec.org/RePEc:eme:nbripp:v:5:y:2014:i:4:p:394-410

DOI: 10.1108/NBRI-05-2014-0025

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