In this conceptual paper, we suggest that knowledge flows constitute the antecedences of value creation by means of its communication component. Knowledge is increasingly being accepted as a source of value creation and a differentiator between firms. However, to a large extent, current approaches to management and governance of knowledge resources prescribe measurements of the stock of knowledge. Therefore, we suggest a bridge that connects current knowledge sharing understanding with properties from communication theory, to explicate knowledge in use through a communication patterns perspective. Building on the perspective of knowledge as a flow, and postulating that value is based on knowledge use, rather than knowledge possession, this paper addresses the research question: How can we express knowledge in such a way that it can be monetized and made accessible to specific managerial interventions? We explain how communication is instrumental in capturing knowledge value and allows for a connection with monetary value. Extant literature on organizational communication roles emphasizes the role of boundary-spanners in the search for and combination of experience and tacit knowledge. Individual nodes in organizational networks can possess knowledge. However, to be valuable, the knowledge resources need to be deployed and utilized. The use of knowledge will involve the communication of this knowledge through ties to other nodes. The paper proposes that boundary-spanning roles provide a focal point for such monetization efforts. The contribution of this paper is six propositions for future research on how management accounting and control systems can be brought to bear in their governable and calculable aspects if communication functions are given more attention.
Roberts, Hanno & Gnan, Luca (2017)
Welcoming family business in the accounting family
Purpose – This paper argues that networked knowledge flows constitute the antecedences of knowledge - based value creation , and demonstrate that the knowledge flows themselves can be approximated by particular communication roles within the network . Our argument originates from intellectual capital and knowledge management concepts and infuses it with insight s from the fields of management control systems and communication theory , emphasizing how specific communication roles are focal points in capturing knowledge value creation and its subsequent monetization. Building on the perspective of knowledge as a flow, and postulati ng that value is based on knowledge - in - use – rather than knowledge possession – this paper address the research question: How can we express knowledge in such a way that it can be monetized and opened up for specific managerial interventions ? Design/metho dology/approach – This is a conceptual paper where w e selectively combine management control systems design with communication theory , and explain how the role of communication is the missing link between high - level knowledge resource management and instrumental approaches in capturing knowledge value and allow ing for a connection with monetary value. Originality/value – The contribution of this paper consists of five propositions for future research on how management accounting and control systems can be brought to bear o n knowledge management if the communication aspect is given primary attention . Practical implications – We identify two fundamental premises for the monetization of knowledge resources. First, in order to be valuable, knowledge resources need to be deployed and utilized rather then be merely possessed (owned). This resonates with intellectual capital research emphasizing the need to visualize and identify knowledge process rather than measuring and managing knowledge stocks and assets . Second, 2 following a network argument, the communication of knowledge between network nodes, implies that monetization is based on designing, developing, maintaining, and growing boundary spanning individuals /teams in conjoint specific arenas that are taske d with knowledge value creation.
Breunig, Karl Joachim & Roberts, Hanno (2014)
Putting your money where your mouth is: monetizing knowledge using communication roles
In this paper we suggest that knowledge flows constitute the antecedences of value creation by means of its communication component. We bridge accounting theory with communication theory and explain how the role of communication is instrumental in capturing the knowledge value and allows for a connection with monetary value. Knowledge is increasingly accepted as a source of value creation and a differentiator between firms. Building on the perspective of knowledge as a flow, and postulating that value is based on knowledge use – rather than knowledge possession – this paper address the research question: How can we express knowledge in such a way that it can be monetized and opened up for specific managerial interventions? Extant literature on organizational communication roles emphasizes the role of boundary-spanners in search and combination of experience and tacit knowledge. Individual nodes in the organizations network can possess knowledge. However, to be valuable the knowledge resources need to be deployed and utilized. The use of knowledge will involve the communication of this knowledge through ties to other nodes. The paper proposes that the boundary-spanning roles provide the focal point for such monetization efforts. The contribution of this paper is five propositions for future research on how management accounting and control systems can be brought to bear in their governable and calculable aspects if communication functions are given more attention.
Breunig, Karl Joachim & Roberts, Hanno (2013)
Caught off balance: managing knowledge value creation through boundary spanning roles
Interventionist research - the puberty years: an introduction to the special issue
7(1) , s. 5- 12.
Bjurstrøm, Erik & Roberts, Hanno (2007)
Reinventing the University as driving force of Intellectual Capital
Roberts, Hanno & Bjurström, Erik (2007)
The Principle of Connectivity: networked assets, strategic capabilities, and bundled outcomes
, s. 45- 60.
Roberts, Hanno (2006)
Making Management Accounting Intelligible
, s. 306- 327.
Roberts, Hanno & Bhimani, A. (2004)
Management Accounting and Knowledge Management: in search of intelligibility
15(1) , s. 1- 4.
Roberts, Hanno & Chaminade, Cristina (2004)
De las palabras a los hechos: un análisis comparativo de la implantación de modelos de gestión de capital intelectual en España y Noruega [What it means is what it does: a comparative analysis of implementig intellectual capital in Norway and Spain]
, s. 8- 8.
Roberts, Hanno & Bhimani, A. (2003)
Management accounting and the knowledge production process
Roberts, Hanno & Chaminade, Cristina (2003)
What it means is what it does: a comparative analysis of implementing intellectual capital in Norway and Spain
12(3) , s. 733- 751.
Roberts, Hanno (2001)
Indicators (chapter 6)
Roberts, Hanno (2000)
Intellectual capital at DnB
, s. 225- 254.
Roberts, Hanno (2000)
Classification of intellectual capital
, s. 197- 205.
Roberts, Hanno; Andreassen, Roy-Ivar, Andvik, Christian & Lyngstadås, Hakim (2025)
Guest editorial: Introduction to the special issue on digitalization in management accounting and control
[Kronikk]
Roberts, Hanno & Gnan, Luca (2017)
Welcoming family business into the accounting family: an introduction to the special issue
[Kronikk]
Roberts, Hanno (2014)
Corporate Structures
[Kronikk]
Roberts, Hanno (2014)
从打车软件看市场分层、政府干预、客户关系系统、组织结构创新
[Kronikk]
Zhao, Ying & Roberts, Hanno (2012)
Intellectual Capital
[Kronikk]
Roberts, Hanno & Xu, Jessie (2012)
Intellectual Capital
[Kronikk]
Roberts, Hanno (1998)
Intellektual Kapital, aktiva eller passiva?
[Kronikk]
Roberts, Hanno (1998)
Kommunikasjon - like viktig som kompetanse
[Kronikk]
Roberts, Hanno; Oliveira, João & Skowronska, Emilia Luiza (2023)
Putting Design back into MACS Design
[Lecture]. Event
Vavik, Merethe; Haug, Solveig & Roberts, Hanno (2022)
Beyond Tools: a multiple case study of Beyond Budgeting implementation
[Conference Poster]. Event
Roberts, Hanno (2022)
Sign, design, and action: the use of design science for management control – a case study
[Conference Poster]. Event
Roberts, Hanno; Oliveira, Joao Pedro & Skowronska, Emilia Luiza (2019)
Creativity, Control, and Communication in New Product Development
[Conference Lecture]. Event
Roberts, Hanno (2018)
Faculty Accreditation: an international perspective
[Lecture]. Event
Roberts, Hanno (2018)
Interventionist Research: doing it, writing it, liking it
[Lecture]. Event
Roberts, Hanno; Xu, Tingting, Lu, Lucy & Zhang, Jason (2018)
The In-Between Domain of Art and Business
[Conference Lecture]. Event
Roberts, Hanno & Erik, Bjurström (2017)
The ‘Positive Deviance’ Approach and Community-based Design of Management Control Systems: an examination of connections
[Conference Lecture]. Event
Roberts, Hanno & Erik, Bjurström (2017)
Feed-forward Control in the Design of Management Control System Practices: The ‘Positive Deviance’ Approach
[Conference Lecture]. Event
Roberts, Hanno & Breunig, Karl Joachim (2016)
Putting Your Money Where Your Mouth is: Communication Patterns as Knowledge Monetization
[Conference Lecture]. Event
Roberts, Hanno (2016)
How to make innovation perform? Entrepreneurship: start-ups and young firms
[Conference Lecture]. Event
Roberts, Hanno (2016)
Designing and Doing Qualitative Management Accounting Research
[Conference Lecture]. Event
Roberts, Hanno (2016)
Control and Innovation of the KNowledge-based Company
[Lecture]. Event
Roberts, Hanno (2016)
Innovation Strategy Implementation
[Lecture]. Event
Roberts, Hanno (2016)
Doing Qualitative Management Accounting Research
[Lecture]. Event
Roberts, Hanno (2016)
Making Innovation Happen
[Lecture]. Event
Roberts, Hanno (2016)
Control of Innovation of the Knowledge-based Company
[Lecture]. Event
Roberts, Hanno & Grønlund, Rolf-Henry (2015)
Thai boxing as a metaphor for SE-Asian entrepreneurship: an auto-ethnography
Revenue Management as a Strategic Choice for SME Hotels; experiences from Chiang Mai, Thailand
[Conference Lecture]. Event
Breunig, Karl Joachim & Roberts, Hanno (2014)
Putting your money where your mouth is: monetizing knowledge using communication roles
[Conference Lecture]. Event
Roberts, Hanno (2014)
Doing Qualitative Management Accounting Research
[Lecture]. Event
Roberts, Hanno & Feranita, Feranita (2014)
Striking a balance or striking a match? Enabling or coercive MCS design following the financial turnaround of an Indonesian family business
[Conference Lecture]. Event
Roberts, Hanno (2014)
The ions of accounting for knowledge: identification, location, and combination
[Conference Lecture]. Event
Roberts, Hanno & Feranita, Feranita (2013)
Turning a Coercive Control system into an Enabling Control System: the case of an Indonesian family business
[Conference Lecture]. Event
Breunig, Karl Joachim & Roberts, Hanno (2013)
Money Talks: The role of communication in monetarizing knowledge value
[Conference Lecture]. Event
Ülle, Pärl; Roberts, Hanno, Breunig, Karl Joachim & Lääts, Kertu (2013)
Network orchestration in open innovation business models (OIBM): the case of Norwegian and Estonian organizations
[Report Research].
Roberts, Hanno & Feranita, Feranita (2013)
Balancing MCS and Strategy Using Business Turnaround as Lens: evidence from an Indonesian family-owned business
[Conference Lecture]. Event
Roberts, Hanno & Wonchan, Vanlapa (2012)
Revenue Management as an Emergent Management Routine: a research proposal
[Conference Lecture]. Event
Breunig, Karl Joachim & Roberts, Hanno (2012)
Money talks: the role of boundary spanners in accounting for knowledge
[Conference Lecture]. Event
Roberts, Hanno & Wonchan, Vanlapa (2012)
Revenue Management as an Emergent Management Routine
[Conference Lecture]. Event
Roberts, Hanno; Arnulf, Jan Ketil & Zhao, Weitao (2011)
The Process is the Bridge: using online student collaboration to indigenize MBA teaching
[Conference Lecture]. Event
The workshop will specifically address the creation of an MBA course design with an emphasis on the course delivery process as that is where indigenization starts. Focus will be on three aspects: (1) pre-course casework collaboration and the introduction of MBA teaching by electronic means, (2) the in-course feedback and evaluation, and (3) the post-course learning consolidation and course conclusion.
The workshop will use Google Wave as key vehicle to illustrate and practice with the PDW participants how to design and implement the course delivery process aspect. These insights have been developed gradually since 2003 when the joint MBA program between Fudan University’s School of Management and the Norwegian School of Management was initiated.
Our main aim is to engage participants in developing pre-course engagement, ensure group processes of exchange and reciprocal learning, and visualize the teaching outcomes along the progress of the course, all from an indigenous perspective.
Pärl, Ülle & Roberts, Hanno (2010)
Connecting the Talk to the Walk: a semiotics-based communications process model for MACS
[Conference Lecture]. Event
Roberts, Hanno; Arnulf, Jan Ketil & Weitao, Zhao (2010)
The process and the beast: using IT tools to indigenize and contextualize MBA teaching
[Conference Lecture]. Event
Sheehan, Norman T. & Roberts, Hanno (2010)
Management Control as a Meso-Fundation Organisational Capability
[Conference Lecture]. Event
Roberts, Hanno; Lobo, A. & Escobar, Bernabé (2010)
The Role of Management Control Systems in Post-Merger Integration
[Conference Lecture]. Event
Roberts, Hanno & Pärl, Ülle (2010)
Communication and Structuration in Management Accounting and Control Processes: a semiotics alternative
[Conference Lecture]. Event
VandeMaele, Sigried; Vergauwen, Philip & Roberts, Hanno (2009)
Determining the Value of Business Partnerships: an intellectual capital approach to value drivers of partnership performance
[Professional Article]. 29(10) , s. 20- 34.
Gallardo, Antonio Lobo; Perez, Bernabé Escobar & Roberts, Hanno (2009)
The Role of Management Control Systems in Post-Merger Integration: a longitudinal case study
[Conference Lecture]. Event
Roberts, Hanno & Westin, Olle (2008)
Up around the bend: actually making new practice
[Conference Lecture]. Event
Roberts, Hanno (2007)
Time Intensity and Connective Capacity: managing knowledge-based capabilities
[Conference Lecture]. Event
Roberts, Hanno & Breunig, Karl Joachim (2004)
Communicating Intellectual Capital: Putting your resources where your mouth is
[Conference Lecture]. Event
Brønn, Peggy Simcic; Roberts, Hanno & Breunig, Karl Joachim (2004)
Intangible Assets, Communication and Relationships
[Conference Lecture]. Event
Roberts, Hanno; Brønn, Peggy Simcic & Breunig, Karl Joachim (2003)
Intangible Assets and Communication
[Conference Lecture]. Event
Roberts, Hanno; Brønn, Peggy Simcic & Breunig, Karl Joachim (2003)
Intangible Assets and Communication: Knowledge Resources and Communication
[Report Research].
Intangible Assets and Communication: Knowledge Resources and Communication
Prepared and researched by Hanno Roberts, Ph.D., Peggy Simcic Brønn, Ph.D. and Karl Joachim Breunig
Find and present the value of your organization's intellectual capital. Readers explore the direct links between communication and human resources, relationship, and structural capital, as well as other highly-valued intangible assets. Specific tools assess the financial value of your intellectual capital and measure how your organization shares knowledge and builds relationships with stakeholders.
http://iabcstore.com/IABCRFRpts/intassetscomm.htm
Roberts, Hanno (2003)
Social capital and Innovation in SMEs: a new modell of innovation? Evidence and Discussion
[Conference Lecture]. Event
Roberts, Hanno; Brønn, Peggy S. & Breunig, K. J. (2003)
Intangible Assets and Communication
[Report Research].
Roberts, Hanno (1999)
Bedriftens skulte verdier: Intellektuell kapital
[Professional Article]. (4) , s. 4- 5.
Academic Degrees
Year
Academic Department
Degree
1992
University of Maastricht, Netherlands
Ph.D.
1986
Rotterdam School of Management
Master of Business Administration
1984
Erasmus University of Rotterdam
B.A. in Economics
Work Experience
Year
Employer
Job Title
1996 - Present
BI Norwegian Business School
Professor
2014 - 2020
Universitas Pelita Harapan
Guest lecturer
2011 - 2017
Singapore Management University
Guest lecturer
2011 - 2012
Instituto de Estudios Cajasol, Seville, Spain
Guest lecturer
2010 - 2012
Payap University, Chiang Mai, Thailand
Guest lecturer
2011 - 2011
Nanyang Business School, Singapore
Guest lecturer
2010 - 2011
Nanyang Business School, Singapore
Visiting Professor
2009 - 2009
University of Seville
Guest lecturer
2001 - 2007
HHL Graduate School of Management, Leipzig, Germany
Guest lecturer
2006 - 2006
Universidad del Pacifico, Lima, Peru
Visiting Professor
2005 - 2005
DEUSTO-ESTE Business School, Campus San Sebastian, Spain
Guest lecturer
2003 - 2004
Institute for Executive Development (IEDE), Madrid, Spain
Guest lecturer
2001 - 2001
Groupe HEC, Paris, France
Guest lecturer
1999 - 2000
Örebro Business School, Sweden
Visiting professor
1998 - 2000
University of Vaasa, Finland
Guest lecturer
1996 - 1996
Norwegian School of Economics and Business Administration (NHH), Bergen, Norway
