Implementing the KPMG Value Explorer

Daniel Andriesson (INHOLLAND University of Professional Education, Diemen, The Netherlands)

Journal of Intellectual Capital

ISSN: 1469-1930

Publication date: 1 December 2005

Abstract

Purpose

The purpose of this paper is to describe the results of an empirical study into the critical success factors for implementing an intellectual capital valuation method, the KPMG Value Explorer.

Design/methodology/approach

For this study the design approach was used as research methodology.

Findings

The research shows the strengths and weaknesses of the method and identifies four general critical success factors for the implementation of intellectual capital valuation and measurement tools.

Research limitations/implications

The research was based on six case studies. Application of the method with other companies may provide further grounding of the conclusions.

Practical implications

The research shows that practitioners who want to implement an intellectual capital valuation or measurement method must: perform a proper diagnosis of the problem at hand; have knowledge of the strengths and weaknesses of the method they want to use; understand the application domain of the method – the class of problems and the class of contexts for which the method needs to provide a solution; and possess the necessary skills to implement the method.

Originality/value

Successfully implementing a method for the valuation or measurement of intellectual capital is not an easy task. Practitioners yet receive little support from the intellectual capital research community. Little research has been done into the factors that influence the success of a method. This paper is a first attempt at systematically identifying some of the factors for the successful implementation of an intellectual capital valuation or measurement method.

Keywords

Citation

Andriesson, D. (2005), "Implementing the KPMG Value Explorer", Journal of Intellectual Capital, Vol. 6 No. 4, pp. 474-488. https://doi.org/10.1108/14691930510628771

Download as .RIS

Publisher

:

Emerald Group Publishing Limited

Copyright © 2005, Emerald Group Publishing Limited

Please note you might not have access to this content

You may be able to access this content by login via Shibboleth, Open Athens or with your Emerald account.
If you would like to contact us about accessing this content, click the button and fill out the form.
To rent this content from Deepdyve, please click the button.