Intellectual capital: Measurement effectiveness

Abstract

Intellectual capital (IC), knowledge management and intangible assets are important factors in determining the value of an organization, as reflected in the growth of the knowledge management industry. There is however, a lack of effective measurement techniques to specify and optimize the value of IC. This paper presents a detailed review of existing techniques and establish the need for a more comprehensive approach. The proposed framework addresses IC valuation issues across the IC cycle. People, process, and technology are measured and correlated in the final step with social and financial measures, thus providing a new framework.

Citation

Kannan, G. and Aulbur, W.G. (2004), "Intellectual capital: Measurement effectiveness", Journal of Intellectual Capital, Vol. 5 No. 3, pp. 389-413. https://doi.org/10.1108/14691930410550363