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Transforming the stakeholders’ Big Data for intellectual capital management

UDEN, Lorna and Del Vecchio, Pasquale (2018) Transforming the stakeholders’ Big Data for intellectual capital management. Meditari Accountancy Research. ISSN 2049-372X

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Abstract or description

Purpose
This paper aims to define a conceptual framework for transforming Big Data into organizational value by focussing on the perspectives of service science and activity theory. In coherence with the agenda on evolutionary research on intellectual capital (IC), the study also provides momentum for researchers and scholars to explore emerging trends and implications of Big Data for IC management.

Design/methodology/approach
The paper adopts a qualitative and integrated research method based on a constructive review of existing literature related to IC management, Big Data, service science and activity theory to identify features and processes of a conceptual framework emerging at the intersection of previously identified research topics.

Findings
The proposed framework harnesses the power of Big Data, collectively created by the engagement of multiple stakeholders based on the concepts of service ecosystems, by using activity theory. The transformation of Big Data for IC management addresses the process of value creation based on a set of critical dimensions useful to identify goals, main actors and stakeholders, processes and motivations.

Research limitations/implications
The paper indicates how organizational values can be created from Big Data through the co-creation of value in service ecosystems. Activity theory is used as theoretical lens to support IC ecosystem development. This research is exploratory; the framework offers opportunities for refinement and can be used to spearhead directions for future research.

Practical implications
The paper proposes a framework for transforming Big Data into organizational values for IC management in the context of entrepreneurial universities as pivotal contexts of observation that can be replicated in different fields. The framework provides guidelines that can be used to help organizations intending to embark on the emerging paradigm of Big Data for IC management for their competitive advantages.

Originality/value
The paper’s originality is in bringing together research from Big Data, value co-creation from service ecosystems and activity theory to address the complex issues involved in IC management. A further element of originality offered involves integrating such multidisciplinary perspectives as a lens for shaping the complex process of value creation from Big Data in relationship to IC management. The concept of how IC ecosystems can be designed is also introduced

Item Type: Article
Additional Information: 'This article is © Emerald Group Publishing and permission has been granted for this version to appear here (http://eprints.staffs.ac.uk/4723/). Emerald does not grant permission for this article to be further copied/distributed or hosted elsewhere without the express permission from Emerald Group Publishing Limited.' ** From Crossref via Jisc Publications Router.
Faculty: School of Computing and Digital Technologies > Computing
SWORD Depositor: JISC pubrouter
Depositing User: JISC pubrouter
Date Deposited: 10 Sep 2018 10:57
Last Modified: 11 Sep 2018 14:40
URI: http://eprints.staffs.ac.uk/id/eprint/4723

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