Purpose – The purpose of this paper is to explore the plausibility of six elements of IC and justify the measurement …'s intangibles are combined into six intellectual capital (IC) elements that appear after the division of each of the traditional … measurements for intangibles can be applied by any company for benchmarking and comparative analysis in KM. Originality/value – The …

for assessing intangibles that make up the bulk of wealth in the new economy. He discusses how decisions are based on non …

Today’s measurement systems fail to adequately account for intellectual capital (IC) in a transparent yet comprehensive … manner. In spite of many recent attempts to qualify and sometimes quantify intangibles, there exists as yet not one … creation of such a system. The financial method of intangible assets measurement (FiMIAM) presented in this paper aims to …

capital (IC) is important and that the measurement of a company's intangibles provides real business benefits. However, it is … firms measure their IC and existing empirical evidence that helps to prove that the measurement of IC is really worthwhile … majority of research within the IC measurement field is at the theory building stage, and that very little of the proposed …

the measurement and reporting of these indicators with most organizations using very general components. This article … discusses a research study that sets out to gain an understanding of management attitudes to the measurement of intellectual …

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 … clarification is the “how” question. There seems to be confusion about the distinction between valuation and measurement. The …

suggestions for measurement instruments and discusses their limits. A framework for classifying intangibles and indicators through …The necessity and importance of measuring intangibles has become increasingly accepted in the business, financial and …, dissemination and further research suffer from the lack of definition and measurement standards. This paper examines guidelines and …

from European researchers to the field of the measurement and management of intangibles. Design/methodology/approach – The …, the main original contribution in the measurement of Intellectual Capital relates to the comparison and assessment of the …

Purpose – The purpose of this paper is to provide a measurement system of knowledge‐based assets for graduate students …; construct validity – measurement of knowledge. Findings – A framework is provided that helps explain why measurement is … measurement model is presented that may spark future models that can be implemented, tested and translated into actions in various …