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Intellectual capital: Measurement effectiveness

Gopika Kannan (DaimlerChrysler Research and Technology India, Bangalore, Karnataka, India)
Wilfried G. Aulbur (DaimlerChrysler AG, Stuttgart, Germany)

Journal of Intellectual Capital

ISSN: 1469-1930

Article publication date: 1 September 2004



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.



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



Emerald Group Publishing Limited

Copyright © 2004, Emerald Group Publishing Limited

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