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IC valuation and measurement: classifying the state of the art

Daniel Andriessen (Inholland University of Professional Education, Amsterdam, The Netherlands)

Journal of Intellectual Capital

ISSN: 1469-1930

Article publication date: 1 June 2004

Abstract

The intellectual capital (IC) community has entered a phase of consolidation. This article contributes to this consolidation process by clarifying existing motives (why) and proposed methods (how) for valuing or measuring IC. In general, the field of IC performance measurement has paid little attention to organizational diagnosis and the “why” question. It is often unclear what the organizational problem is the methods intent to solve. Many methods for the valuation or measurement of Intellectual Capital can be characterized as “solutions in search of a cause”. Another area that requires clarification is the “how” question. There seems to be confusion about the distinction between valuation and measurement. The distinction is fundamental yet not recognized in the field. Based on a literature review this article presents a classification of motives and solutions and plots ten existing methods in a “why” by “how” matrix.

Keywords

Citation

Andriessen, D. (2004), "IC valuation and measurement: classifying the state of the art", Journal of Intellectual Capital, Vol. 5 No. 2, pp. 230-242. https://doi.org/10.1108/14691930410533669

Publisher

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Emerald Group Publishing Limited

Copyright © 2004, Emerald Group Publishing Limited