Comparative Analysis of Methods of Measuring Company's Intellectual Capital
Intellectual capital is, in general, considered to be a component of a company's market value, which is not always reflected in its financial statements. The authors analyzed 21 of the most common methods of measuring company's intellectual capital. Detailed analysis of these methods made...
| Main Authors: | , , |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
Wrocław University of Science and Technology
2013-01-01
|
| Series: | Operations Research and Decisions |
| Online Access: | http://orduser.pwr.wroc.pl/DownloadFile.aspx?aid=1051 |
| _version_ | 1811262534608486400 |
|---|---|
| author | Przemysław Dominiak Jacek Mercik Agata Szymańska |
| author_facet | Przemysław Dominiak Jacek Mercik Agata Szymańska |
| author_sort | Przemysław Dominiak |
| collection | DOAJ |
| description | Intellectual capital is, in general, considered to be a component of a company's market value, which is not always reflected in its financial statements. The authors analyzed 21 of the most common methods of measuring company's intellectual capital. Detailed analysis of these methods made it possible to identify a set of 7 basic criteria that clearly distinguish them. The paper presents a comparative matrix of methods of measuring intellectual capital in terms of all the considered criteria. It is shown that, among the best known methods of measuring intellectual capital, there is no so-called "standard measure", i.e. one which fulfils all the criteria at the same time. (original abstract) |
| first_indexed | 2024-04-12T19:27:20Z |
| format | Article |
| id | doaj.art-4bd2e4f2d751426eabdbfe0c16a869b3 |
| institution | Directory Open Access Journal |
| issn | 2081-8858 2391-6060 |
| language | English |
| last_indexed | 2024-04-12T19:27:20Z |
| publishDate | 2013-01-01 |
| publisher | Wrocław University of Science and Technology |
| record_format | Article |
| series | Operations Research and Decisions |
| spelling | doaj.art-4bd2e4f2d751426eabdbfe0c16a869b32022-12-22T03:19:26ZengWrocław University of Science and TechnologyOperations Research and Decisions2081-88582391-60602013-01-01vol. 23no. 11728171252345Comparative Analysis of Methods of Measuring Company's Intellectual CapitalPrzemysław Dominiak0Jacek Mercik1Agata Szymańska2Wrocław University of TechnologyWrocław University of TechnologyWrocław University of TechnologyIntellectual capital is, in general, considered to be a component of a company's market value, which is not always reflected in its financial statements. The authors analyzed 21 of the most common methods of measuring company's intellectual capital. Detailed analysis of these methods made it possible to identify a set of 7 basic criteria that clearly distinguish them. The paper presents a comparative matrix of methods of measuring intellectual capital in terms of all the considered criteria. It is shown that, among the best known methods of measuring intellectual capital, there is no so-called "standard measure", i.e. one which fulfils all the criteria at the same time. (original abstract)http://orduser.pwr.wroc.pl/DownloadFile.aspx?aid=1051 |
| spellingShingle | Przemysław Dominiak Jacek Mercik Agata Szymańska Comparative Analysis of Methods of Measuring Company's Intellectual Capital Operations Research and Decisions |
| title | Comparative Analysis of Methods of Measuring Company's Intellectual Capital |
| title_full | Comparative Analysis of Methods of Measuring Company's Intellectual Capital |
| title_fullStr | Comparative Analysis of Methods of Measuring Company's Intellectual Capital |
| title_full_unstemmed | Comparative Analysis of Methods of Measuring Company's Intellectual Capital |
| title_short | Comparative Analysis of Methods of Measuring Company's Intellectual Capital |
| title_sort | comparative analysis of methods of measuring company s intellectual capital |
| url | http://orduser.pwr.wroc.pl/DownloadFile.aspx?aid=1051 |
| work_keys_str_mv | AT przemysławdominiak comparativeanalysisofmethodsofmeasuringcompanysintellectualcapital AT jacekmercik comparativeanalysisofmethodsofmeasuringcompanysintellectualcapital AT agataszymanska comparativeanalysisofmethodsofmeasuringcompanysintellectualcapital |