nl08 conference symposiumll in organisational learning protogeros1/15 net-wiring the learning...
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Protogeros 1/15
NL08 Conference Symposium LL in Organisational Learning
Net-wiring the learning environments Net-wiring the learning environments to address emerging organisational to address emerging organisational needs: virtual learning organisations needs: virtual learning organisations
and venturesand ventures
Nicolaos Protogeros
University of MacedoniaDepartment of Accounting and Finance
Thessaloniki, [email protected]
Protogeros 2/15
NL08 Conference Symposium LL in Organisational Learning
a few background information…a few background information…
Who is Nikos… Assistant Professor of Information Systems and E-Commerce,
Department of Accounting and Finance, University of Macedonia• PhD in Information Systems, National Polytechnic Institute, France• MSc in Remote Sensing, University Paul Sabatier, France• BSc in Mathematics, Aristotle University of Thessaloniki, Greece
15 years of working experience in the private sector specializing in IT and E-Commerce
before entering the academic world, he had been the founding partner and CEO of Heletel, the first start-up company in Greece for E-Commerce which has developed some of the most innovative solutions for the business services domain
Recently (summer 2007) he published a book• Agent and Web Service Technologies in Virtual Enterprises
Protogeros 3/15
NL08 Conference Symposium LL in Organisational Learning
a few background information…a few background information…
What are his research interests… methodologies and the supporting toolsets for SOA
cross-organizational projects
recent research concerned a "Learning Assets Management to support novel methods for corporate Intangibles Assets Accounting"
Protogeros 4/15
NL08 Conference Symposium LL in Organisational Learning
problemproblem (1/2) (1/2)
employees do learn in their organizations
their motivation to learn largely depends on the rewards they expect to receive from their improved skills, as these result from their learning
today these rewards are qualitatively assessed, based on human resource management principles, and not reflected in the balance sheets (value) of the organizations
but if the outcome of learning processes could be quantified, and this quantification could result in increased benefits for the employee (salary or otherwise), then the employee would be more motivated to learn, and would also target its learning towards the acquisition of skills that would ensure value to the company
Protogeros 5/15
NL08 Conference Symposium LL in Organisational Learning
problemproblem (2/2) (2/2)
furthermore, employee payments would be based on quantified indicators, and become more efficient
therefore a need to quantitatively assess the outcome of inter-organizational learning processes is apparent
Protogeros 6/15
NL08 Conference Symposium LL in Organisational Learning
what we propose is…what we propose is…
an ICT environment that will register, monitor, and quantify the outcome of inter-organizational learning processes
the proposed system will be linked to the ERP / accounting systems of the organizations, so that the outcomes of the learning processes are reflected in the balance sheets / book value of the organization
Protogeros 7/15
NL08 Conference Symposium LL in Organisational Learning
research challengesresearch challenges
to understand and classify inter-organizational learning processes
to assess the outcomes of these processes and develop a matrix of processes/outcomes
to assess the value of companies based on the outcomes of learning processes and develop a matrix of learning outcomes (processes)/company value
to create a learning environment that is employee based (the employee in the center) which monitors, follows the progress, and assesses the outcomes of the learning process of the employee
to link this environment to the ERP / accounting systems of the companies
to mainstream the research results into international accounting standards community
Protogeros 8/15
NL08 Conference Symposium LL in Organisational Learning
linkage with the learning field and linkage with the learning field and discipline…discipline… threefold:
the theories of the learning organisation, organisational learning and learning at work, which provide a general framework for analysing the contexts and possibilities for learning in the workplace
socio-cultural theories of learning, including both institutionalised (school) learning and workplace learning, which provide conceptual tools for understanding the social nature of learning
cognitive theories of learning and studies on the development of expertise in the workplace, which enable the examination of learning processes at the level of the individual
Protogeros 9/15
NL08 Conference Symposium LL in Organisational Learning
about intangibles…about intangibles…
measuring the value of intangible assets is the holy grail of accounting.
Robert S. Kaplan, David P. NortonIntangible assets, % of market value
60
68
74
82
83
85
85
94
96
Chrysler
Honda
BP
GE
3M
ABB
Intel
Microsoft
Coca-Cola
Protogeros 10/15
NL08 Conference Symposium LL in Organisational Learning
what are intangibles?what are intangibles?
assets that are lacking in physical substance
assets that are not financial instruments examples of intangible assets
• patents, copyrights, franchises, and trademarks• what else? processes? policies? attitudes? soft skills and culture?
Protogeros 11/15
NL08 Conference Symposium LL in Organisational Learning
about about learning-relatedlearning-related intangibles … intangibles …
1. are non-financial, non-physical, monetary or non-monetary factors, that
2. have been acquired or internally developed by an organisation or an individual through systematic or not training activities of various types
3. are held for use in the production or supply of goods, services, rental to others, or administrative purposes
4. have finite or infinite life
5. are able to represent a company’s combined knowledge, skills and other soft factors
6. can be presented either as index scores, ratios, or counts
Protogeros 12/15
NL08 Conference Symposium LL in Organisational Learning
about about learning-relatedlearning-related intangibles … intangibles …
7. may or may not be sold separately
8. are not represented in financial statements
9. can be expected to be converted into profits and/or give the company a competitive advantage in its marketplace
If conditions 1) – 7) and 9) are met, and
10.the company has control over the learning outcome
11.the outcome is a result of past events or transactions (e.g. participation in a related research project or a training activity),
12.and the outcome has identifiable costs
then the learning outcome is a knowledge asset.
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NL08 Conference Symposium LL in Organisational Learning
types of intangibles…types of intangibles…
Papers (that were used as expertise to win contracts or pass proposals)
Patents
Trademarks
Processes
Services
Products
Knowledge, Know-How, Experience
Capability
Motivation
Ability to work in a team Educational and Professional
Level Creativity Learning Capability Culture Workflows Established Decision Making
System or other related IT systems
Network Copyrights etc
Protogeros 14/15
NL08 Conference Symposium LL in Organisational Learning
system overviewsystem overview
Protogeros 15/15
NL08 Conference Symposium LL in Organisational Learning
conclusionsconclusions
virtual learning environments and Virtual organisations are not a novelty
till today they have been primarily regarded from the technology perspective
market perspective has been given only secondary importance
what we set as priority in our research is the building of capacities in order to capitalise on the intangible aspects of such environments