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Uses the case of telecommunications software company APiON to illustrate how the company developed and implemented a growth strategy that allowed them to realize a dramatic increase in shareholder value through proactively focusing on managing their intellectual capital (IC) resources. While there are many perspectives on value creation, they all share a weakness in identifying specific actions and in mobilizing organizational resources. As it has emerged out of practice, the IC perspective has a distinctive practitioner focus, emphasizing resource accumulation and deployment in the value creation process. Presents the key concepts and language of the IC perspective, illustrating its implementation using the case of APiON. Closes with some conclusions and remarks concerning further development of the IC perspective.
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Peppard et al. (2001) studied this question.
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