The purpose of this paper is to use the critical approach to management research (Alvesson and Deetz), to examine intellectual capital (IC) with the twin perspectives of from inside the classroom and as a bottom‐up approach, and, in the process, develop a micro IC model of knowledge flows.
The paper presents a case study, based on the author's experience in applying the concept of micro IC to the classroom and student learning.
IC is created without the students being formally aware of its extent. The focus moves from a top‐down evaluation of IC stocks such as student academic performance to a bottom‐up view of IC flows in which discipline knowledge is applied and generic attributes such as collaboration, communication and critical evaluation are exercised with incremental improvement. These are not normally noticed by the students. However, some skills which do not form part of the university skills plan are acknowledged by students. These include high engagement in the classroom instead of passive learning, more confident, flexible communication and persuasion, as well as the ability to speak unprepared without resorting to reciting from the textbook or lecture slides.
The model for micro IC is based on case study research which has been conducted longitudinally for three years. The micro IC knowledge flow model has been developed outside the business environment but with reference to it.
There is scope to compare and apply the insights from the micro IC model to business performance without requiring an overarching interwoven set of indicators as is required by approaches such as the balanced scorecard.
A micro IC approach provides a bottom‐up method for understanding the often significant benefits of IC that are hidden by a top‐down approach.
A micro IC approach has not been previously proposed. The paper both provides a model drawn from the knowledge literature and then applies it to learning and teaching in management accounting coursework which uses a team‐learning approach.
