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Intellectual capital – defining key performance indicators for organizational knowledge assets

Bernard Marr (Centre for Business Performance, Cranfield School of Management, Cranfield, Bedfordshire, UK)
Gianni Schiuma (DAPIT – Facoltá di Ingegneria, Potenza, Italy)
Andy Neely (Centre for Business Performance, Cranfield School of Management, Cranfield, Bedfordshire, UK)

Business Process Management Journal

ISSN: 1463-7154

Article publication date: 1 October 2004

Abstract

Measuring intellectual capital is on the agenda of most 21st century organisations. This paper takes a knowledge‐based view of the firm and discusses the importance of measuring organizational knowledge assets. Knowledge assets underpin capabilities and core competencies of any organisation. Therefore, they play a key strategic role and need to be measured. This paper reviews the existing approaches for measuring knowledge based assets and then introduces the knowledge asset map which integrates existing approaches in order to achieve comprehensiveness. The paper then introduces the knowledge asset dashboard to clarify the important actor/infrastructure relationship, which elucidates the dynamic nature of these assets. Finally, the paper suggests to visualise the value pathways of knowledge assets before designing strategic key performance indicators which can then be used to test the assumed causal relationships. This will enable organisations to manage and report these key value drivers in today's economy.

Keywords

Citation

Marr, B., Schiuma, G. and Neely, A. (2004), "Intellectual capital – defining key performance indicators for organizational knowledge assets", Business Process Management Journal, Vol. 10 No. 5, pp. 551-569. https://doi.org/10.1108/14637150410559225

Publisher

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Emerald Group Publishing Limited

Copyright © 2004, Emerald Group Publishing Limited