report on its content and effect. Some consider the measurement of human intellectual capital (HIC) to be a daunting exercise … that mission statements may indeed have a valid place in the measurement and reporting of an organization’s intellectual …

Today’s measurement systems fail to adequately account for intellectual capital (IC) in a transparent yet comprehensive … 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 …

practitioners. The purpose of this paper is to design a measurement model and a qualitative index system of IC, so as to provide a … good tool for enterprises to manage their IC. Based on a review of several IC measurement models proposed by western … business performance, which proves the validity and rationality of the IC measurement model and the qualitative index system …

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 …

sets down requirements for intellectual capital measurement systems that can be safely used by companies in disclosures and … financial disclosures is to be attained then only the rigour of measurement theory applied to intangible resources will suffice …. Some existing methodologies are evaluated against the axioms of measurement theory. None evaluated so far are compliant.  …

Measurement of intellectual capital is important, but not only for descriptive purposes. It is important because it … enables intervention. If intervention and measurement are coupled, then measurement is an input rather than an output, and … then measurement is not to be evaluated on its reflection of reality but rather on its ability to help actors transform …