Aho, Samuli; Ståhle, Sten; Ståhle, Pirjo - In: Measuring Business Excellence 15 (2011) 4, pp. 27-35
Purpose – This paper seeks to examine the calculated intangible value (CIV) method as a measure of intellectual capital (intangibles) in enterprises. The aim is to show the benefits and disadvantages of the method and its actual relation to intellectual capital. Design/methodology/approach –...