Intellectual Capital: an Australian Study: an Inquiry into Organisational & Managerialperceptions of Knowledge Phenomena

If organisations are to more effectively identify, measure and manage their Intellectual Capital, the responsibilities forinitiating and executing these tasks will fall upon the managers oforganisations. This study addresses the question 'To what extentdoes organisational type and managerial role define managers' perceptionof Intellectual Capital?' Two hypotheses were tested using across-sectional design. Specifically, the research was directed at five typesof senior managers (general manager, finance, human resources, information technology and marketing) in three broad types of Australianorganisations: business, government and non-profit organisations. This study has tentatively demonstrated that the perceptions thatdifferent types of Australian managers hold of Intellectual Capital lackuniformity and that different types of Australian organisations haveyet to develop suitable policies and strategies that wouldfacilitate its management.