reliability of scorecard based intellectual capital (IC) measurement methods and to express and aggregate the utility of IC …The purpose of the paper is to contribute to the use of evaluator and utility functions in order to increase the … the utilities of IC components to the organization by interpreting the evaluator function as a kind of utility function …

This note describes a simple procedure for assessing utility functions which avoids many difficulties of the standard … techniques. The conventional methods suffer from at least three drawbacks; they (1) generate utility functions that depend on the … linking the dependence of utility functions on the "certainty effect," our method: (1) compares lotteries with other lotteries …