Measuring intellectual capital: Learning from financial history
نویسندگان
چکیده
منابع مشابه
Impact of Intellectual Capital on Financial Performance
PurposeNowadays despite the increasing importance of intangible assets, especially intellectual capital in the companies; the majority of the traditional accounting systems are unable to calculate the intellectual capital properly. The purpose of this study is to examine the relationship between intellectual capital and financial performance. Design/methodology/approach – The empirical data wer...
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To obtain competitive advantage in Europe, it is crucial for small and medium sized enterprises (SME) to utilise knowledge efficiently and to enhance their innovation potential. Several national approaches of managing Intellectual Capital exist, but there is no European wide consensus or any empirical validity regarding managing Intellectual Capital. The different approaches have to be brought ...
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In this paper we propose a novel index to quantify and measure the flow of information on macro and micro scales. We discuss the implications of this index for knowledge management fields and also as intellectual capital that can thus be utilized by entrepreneurs. We explore different function and human oriented metrics that can be used at micro-scales to process the flow of information. We pre...
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In recent years, the management of intellectual capital has attracted a lot of attention by researchers and practitioners. Theoretical models of intellectual capital management (ICM) have been presented (e.g. [Ro97]), and companies and research institutions have published intellectual capital reports. Intellectual capital is usually referred to as the part of a company’s resources that does not...
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Intellectual capital (IC) is organizational intangible asset which is frequently associated with performance. IC is commonly categorized into three core components: human capital, structural capital and relational capital. This study takes a step further in the evolution of the IC model for the hotel industry and divides relationship capital into two categories: End customer- relationship capit...
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ژورنال
عنوان ژورنال: Human Resource Management
سال: 1997
ISSN: 0090-4848,1099-050X
DOI: 10.1002/(sici)1099-050x(199723)36:3<343::aid-hrm6>3.3.co;2-p