Intellectual Capital Reporting (ICR) ( Wissensbilanz ) - Made in Austria The Austrian approach, experience made & a look into the future
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1 Intellectual Reporting (ICR) ( Wissensbilanz ) - Made in Austria The Austrian approach, experience made & a look into the future Contribution in the framework of the seminar Intellectual for Communities June 20th, 2005, F Paris, World Bank Office, 66, Avenue d Iéna by Prof. Günter Koch 1
2 What is Knowledge? What is Know How? THINKING PERCEPTION Knowledge versus Know-How EXPERIMENT objective subjective EXPERIENCE Performance-Knowledge Educational Knowledge Integrative Knowledge Managing own & social life by Know How e.g. appli-. cation oriented research àla ARC ( Technology) Education Universities Written Doc s (Encyclopedia) Libraries & Museums Philosophy Literature Arts 2
3 an anniversary: 5 years of ICR at ARC= in A
4 BOOTSTRAP (2i, TU Graz, BOSCH ETNOTEAM, et al.) Initial publication: The BOOTSTRAP Method (Günter Koch, Stuttgart, 1992) CMM (SEI) ISO 9000 SPICE (ISO 15504) (in it s 1st version ESI!!) Wussensbilanz Made in Austria The history towards the Austrian ICR method U.Schneider, Univ. Graz Germany Spain Austria Quality Mg t in Software Engineering (+ Pulic and Bornemann): First attempts in defining IC ESI K.H. Leitner Seibersdorf research buliding up expertis In knowledge mg t IT Balanced Scorecard (1st Study ESI ) ISO /SPICE SynSpace SynQuest (HM&S) EFQM / AFQM New strategy Strategy days / Visioning Balanced Scorecard Intellectual - Reporting Model ICRs since 1999ff Definition of markets, 1st time: product catalogue Customer satisf. analysis A R C Key publication on ARC ICR: OECD, Berlin 2000: Koch, Leitner & Bornemann ESI Period: SW Processes
5 The Austrian Model for Intellectual Reporting Wussensbilanz Made in Austria Visions Potential for creating values Core Processes Results Financial Human Core Process1 Results Knowledge Goals Structural... Relational Core Process n Immaterial Results Corporate Goals U. Schneider, Graz und G. Koch, Wien The Koch-Schneider ARC 5
6 WERTSCHÖPFUNGS- POTENTIALE KERNPROZESSE ERGEBNISSE Wussensbilanz Made in Austria VISIONEN Wissensziele UNTERNEHMENS- ZIELE Humankapital Strukturkapital Beziehungskapital Auftragsprojekte Programm- forschung - Finanzielle Ergebnisse Immaterielle Ergebnisse Knowledge Element / Engineering / know how production KF An example for value creating processes at the Austrian Cesearch Centers (ARC) KU KU LP KF (EU) Results New industrial R&D-Cooperations Patent for a new technology KF (EU) LP Certificate for a mgt. system Knowledge element / scientific knowledge KU KF KU New customer contract LP KU Knowledge element / Dv t of procedures Legend: LP = Lead Project independent research KF = Project in cooperation with industry KU = Research contract from customer 6
7 Results Wussensbilanz Made in Austria WERTSCHÖPFUNGS- KERNPROZESSE POTENTIALE VISIONEN Humankapital Auftragsprojekte Wissensziele Strukturkapital Programm- - Beziehungskapital forschung UNTERNEHMENS- ZIELE ERGEBNISSE Finanzielle Ergebnisse Immaterielle Ergebnisse Consolidated Financial Results ( (+2) Austrian Research Centers-Group) 140 In MEUR ,74 51% 79,14 56% 92,47 1) 62% 91,82 94,37 63% 64% 102,19 66% 119,98 129,49 66% 66% Summe betriebl. Erträge Eigenfinanzierungsanteil in % 2) 2) 2) IST 1998 IST 1999 IST 2000 IST 2001 HS 2002 Budget 2003 MFP 2004 MFP ) inkl. ca. 0,64 Mio Eur Leistungen innerhalb der ARC-Gruppe 2) Summe betrieblicher Erträge inkl. Investitionszuschüsse 1998: 1, : 2, : 1,09 7
8 The basic differences in the structuring of categories of intangible capital in major models ARC (Koch, Schneider, Leitner) Human Relational Structural Skandia Navigator (Edvinsson, Malone) Human Customer Structural Intangible Asset Monitor (Sveiby) Human External Structure Internal Structure Calculated Intangible Value (Stewart) Human Customer Structural Intellectual Audit (Brooking) Human Market Assets Infrastructure Assets Intellectual Property Assets German Wissensbilanz- Model ( ARC) Human Relational Structural German Draft Accounting Model Human Customer Supplier Process Inno- Vation Location Capit. Investor 8
9 Generalisation of the Koch-Schneider ICR Model Wussensbilanz Made in Austria Global Market Law & Regulation Taxes Image Environment Conditions Input Strategies Vision Strategy Know- Goals Mission Potentials / Human Structural Relational Innovation Potential Key Processes R & D Bus. Dv t Marketing Results / Effects Financial Results: Balance Profit&Loss Analytics Non Financial Results: Human Structural Relational Incr. Output Available Talents Market Feeding back non financial capital profits 9
10 Today approach to look onto enterprises Wussensbilanz Made in Austria 10
11 Total view created by using an ICR-method Wussensbilanz Made in Austria 11
12 IC Reporting supports the re-integration of several approaches governing today s companies mgt. Strategy by Balanced Scorecard New Financial Reporting after IFRS or GAAP BASLE II Corporate Governance Enterprise as a producing or service supply actor in the market Risc Management Control & check information imposed by law on Organisations such as environmental reports etc. Qualitäty Managamnent Using e.g. ISO or EFQM standards 12
13 Scenarios, Foresights, Visionning Workshops Environment Conditions Balanced Scorecard Wissensbilanz ARC Model Input Educational schemes; People Strategies Vision Strategy Know- Goals Integration of methods through ICR management Marketing Ratings Non Public Org.: Financial Strategic Relational Results: agenda, e.g. Mission Human Lisbon goal Structural Private Org.: Relational Owners will Customer Incr. Management; Value Creation ICR supports to Network Process Mgt. create a holistic view Available Analysis Cause- Talents Effect- Market communicate the Alliance Mgt. Analysis uncommunicatable Feeding back non financial capital profits Corporate Governance Potentials / Human Wussensbilanz Made in Austria Law & Regulation Taxes Image Innovation Mngt. Models; Creativity Methodologies; R&D specific mgt. methods Key Processes R & D Innovation Quality Management Systems; Basle II Structural Bus. Dv t Potential Results / Effects Financial Results: Balance Profit&Loss Analytics IFRS / IASB: Standard Reporting, in specific 38 Output Other nonfinancial reports: Environmental Report Social Report 13
14 an anniversary: 5 years of ICR at ARC= in A
15 Austria (after Scandinavia, but as the pioneer in the German speaking countries) has run a set of remarkable pilot projects in IC-Reporting Compound publication on IC - Reporting by Austrian universities Wissensbilanz ICR in large industry (2001) Austrian National Bank: 1st European Nat. Bank providing an ICR The originals since 1999: ICRs of the Austrian Research Centers (ARC Wissensbilanz) 1st complete ICR of a university: Danube University Krems (2002) Wissensbilanz Action: ICR for smallish companies OeNB Wissensbilanz 2003 Knowledge for Stability 15
16 My subjective resumee after 5 years of experience with ICR ICR is one method of analysis amongst several ICR supports a holistic strategic view, in my concrete case being applied in order to manage the turn arround of a research organisation (ARC) IC reporting as a process needs an accompanying quality strategy in order that nonsense or even damaging conclusions will not be produced TheICR reference model provides for an excellent basis for discussions on an organisation s knowledge economics and competitiveness The currently ICR methods in use are well suited in order to analyse organisations which, first hand, have non-economic objectives (such as social agents, hospitals, museums, universities, ) The rules governing the transformation of IC values into monetary values need further intensive academic research 16
17 A set of questions to be solved from a theoretical practitioners point of view Statistics : Is classical statistical analysis sufficient (by method)? Knoweldge is not a subject to be acquired by numbers only, rather than by the right interpretations the right models are needed! Can models used at microeconomic level also applied on macroeconomic level? My position is: yes, under certain adaptions. (Some colleagues think, that this is not possible. Evidently those who are publishing regional knowledge analysis studies make implicit assumptions about a knowledge society & economy model without making clear what they mean by knowledge economy? We are about to step over the doorstep toward a new science theory. The deficiencies identified in methods, practice and new understanding need a new momentum and movement, which is launched today through the MANIFESTO announced in this seminar. 17
18 Prof. DI Günter Koch TechGate Donau-City 1 A-1220 Wien, Austria Tel Fax koch@execupery.com 18
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