 Developing knowledge capital in an integrated enterprise risk management system: framework and structured gap analysis for public sector organisationsArtie W. Ng and Bryce Mitchell International Journal of Learning and Intellectual Capital, 2009, vol. 6, issue 1/2, 170-184 Abstract: While corporate scandals in the East and West have generated practical interest in the development of an effective enterprise risk management system to safeguard interests among stakeholders, organisations in the public sector with a wide spectrum of stakeholders are requested to present prudent accountability. The weighted regulatory focus on internal control and compliance, however, might create an imbalance in the emphasis away from an integrated performance measurement system that nurtures the development of knowledge capital to enhance sustainable growth. This paper explores a framework to apply the taxonomy of Intellectual Capital (IC) embedded in an integrated enterprise risk management system that institutes a cycle of knowledge capital development in order to balance the management of performance and risk. Through structured gap analysis of a case in the public sector, this article reveals the opportunities and challenges to develop such an integrated system. Keywords: knowledge capital; intellectual capital; performance measurement; risk management; public sector; enterprise integration. (search for similar items in EconPapers) Downloads: (external link) Related works: Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text Persistent link: https://EconPapers.repec.org/RePEc:ids:ijlica:v:6:y:2009:i:1/2:p:170-184 Access Statistics for this article More articles in International Journal of Learning and Intellectual Capital from Inderscience Enterprises Ltd |
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