The assessment of intellectual capital: a measurement model and empirical study of the structure and relationship of capital elements
The article discusses the basics of intellectual capital management (IC), IC measurement, which attract much attention of scientists and practitioners. The goal of this work is to research a measurement model and a system of quality IC indices to provide companies with a good tool for managing IC. B...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
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Institute of Economics under the Science Committee of Ministry of Education and Science RK
2020-09-01
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| Series: | Экономика: стратегия и практика |
| Subjects: | |
| Online Access: | https://esp.ieconom.kz/jour/article/view/228 |
| _version_ | 1826572474996752384 |
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| author | A. B. Kashkinbayev G. N. Jaxybekova |
| author_facet | A. B. Kashkinbayev G. N. Jaxybekova |
| author_sort | A. B. Kashkinbayev |
| collection | DOAJ |
| description | The article discusses the basics of intellectual capital management (IC), IC measurement, which attract much attention of scientists and practitioners. The goal of this work is to research a measurement model and a system of quality IC indices to provide companies with a good tool for managing IC. Based on a review of several measurement models of IC proposed by Western researchers, IC is classified into human capital, structural capital, innovation capital and consumer capital, and then based on the analysis of their content, a system of qualitative indices for the above four elements of IC is developed. As a result of an empirical study, it was found that there is a significant relationship between the scores of the four elements of the company’s IC and its business indicators, which proves the validity and rationality of the IC measurement model and the system of quality indices. At the same time, empirical research once again proves that there is a good relationship between the four elements of IC. Therefore, enterprises should manage their IC and improve them from an integrative point of view. |
| first_indexed | 2024-04-10T02:47:18Z |
| format | Article |
| id | doaj.art-f568cc2a20d04130b1317f07ce16eba3 |
| institution | Directory Open Access Journal |
| issn | 1997-9967 2663-550X |
| language | English |
| last_indexed | 2025-03-14T12:27:36Z |
| publishDate | 2020-09-01 |
| publisher | Institute of Economics under the Science Committee of Ministry of Education and Science RK |
| record_format | Article |
| series | Экономика: стратегия и практика |
| spelling | doaj.art-f568cc2a20d04130b1317f07ce16eba32025-03-02T09:28:14ZengInstitute of Economics under the Science Committee of Ministry of Education and Science RKЭкономика: стратегия и практика1997-99672663-550X2020-09-01153213226225The assessment of intellectual capital: a measurement model and empirical study of the structure and relationship of capital elementsA. B. Kashkinbayev0G. N. Jaxybekova1Almaty Management UniversityAlmaty Management UniversityThe article discusses the basics of intellectual capital management (IC), IC measurement, which attract much attention of scientists and practitioners. The goal of this work is to research a measurement model and a system of quality IC indices to provide companies with a good tool for managing IC. Based on a review of several measurement models of IC proposed by Western researchers, IC is classified into human capital, structural capital, innovation capital and consumer capital, and then based on the analysis of their content, a system of qualitative indices for the above four elements of IC is developed. As a result of an empirical study, it was found that there is a significant relationship between the scores of the four elements of the company’s IC and its business indicators, which proves the validity and rationality of the IC measurement model and the system of quality indices. At the same time, empirical research once again proves that there is a good relationship between the four elements of IC. Therefore, enterprises should manage their IC and improve them from an integrative point of view.https://esp.ieconom.kz/jour/article/view/228intellectual capitalassessmentmodelstructurehumanstructuralinnovativeclient capital |
| spellingShingle | A. B. Kashkinbayev G. N. Jaxybekova The assessment of intellectual capital: a measurement model and empirical study of the structure and relationship of capital elements Экономика: стратегия и практика intellectual capital assessment model structure human structural innovative client capital |
| title | The assessment of intellectual capital: a measurement model and empirical study of the structure and relationship of capital elements |
| title_full | The assessment of intellectual capital: a measurement model and empirical study of the structure and relationship of capital elements |
| title_fullStr | The assessment of intellectual capital: a measurement model and empirical study of the structure and relationship of capital elements |
| title_full_unstemmed | The assessment of intellectual capital: a measurement model and empirical study of the structure and relationship of capital elements |
| title_short | The assessment of intellectual capital: a measurement model and empirical study of the structure and relationship of capital elements |
| title_sort | assessment of intellectual capital a measurement model and empirical study of the structure and relationship of capital elements |
| topic | intellectual capital assessment model structure human structural innovative client capital |
| url | https://esp.ieconom.kz/jour/article/view/228 |
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