IC valuation and measurement: classifying the state of the art

IC valuation and measurement: classifying the state of the art The intellectual capital (IC) community has entered a phase of consolidation. This article contributes to this consolidation process by clarifying existing motives (why) and proposed methods (how) for valuing or measuring IC. In general, the 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 of Intellectual Capital can be characterized as “solutions in search of a cause”. Another area that requires clarification is the “how” question. There seems to be confusion about the distinction between valuation and measurement. The distinction is fundamental yet not recognized in the field. Based on a literature review this article presents a classification of motives and solutions and plots ten existing methods in a “why” by “how” matrix. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Journal of Intellectual Capital Emerald Publishing

IC valuation and measurement: classifying the state of the art

Journal of Intellectual Capital, Volume 5 (2): 13 – Jun 1, 2004

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Publisher
Emerald Publishing
Copyright
Copyright © 2004 Emerald Group Publishing Limited. All rights reserved.
ISSN
1469-1930
DOI
10.1108/14691930410533669
Publisher site
See Article on Publisher Site

Abstract

The intellectual capital (IC) community has entered a phase of consolidation. This article contributes to this consolidation process by clarifying existing motives (why) and proposed methods (how) for valuing or measuring IC. In general, the 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 of Intellectual Capital can be characterized as “solutions in search of a cause”. Another area that requires clarification is the “how” question. There seems to be confusion about the distinction between valuation and measurement. The distinction is fundamental yet not recognized in the field. Based on a literature review this article presents a classification of motives and solutions and plots ten existing methods in a “why” by “how” matrix.

Journal

Journal of Intellectual CapitalEmerald Publishing

Published: Jun 1, 2004

Keywords: Intellectual capital; Intangible assets; Asset valuation; Measurement; Literature

References

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