Skip to main content

Measuring and analysing intellectual assets: an integrative approach

Buy Article:

$47.97 plus tax (Refund Policy)

Purpose ‐ The purpose of this paper is to provide a quantitative assessment model for intellectual capital in companies. Design/methodology/approach ‐ A brief historical review of former approaches to evaluate intellectual capital construction of a new formula for an intellectual capital value. A possible empirical survey of influence factors on intellectual capital is suggested. Both, taken together, are the grounding of an integrative management model for intellectual capital still to be developed. Findings ‐ Shows that a quantitative figure for intellectual capital can be found and that such a figure is needed to convince managers and the public of the usefulness of activities to promote intellectual (and especially human) capital. Research limitations/implications ‐ A quantitative measure can never picture the complete interrelations of organizational development, influence factors on intellectual capital, and performance of employees. The formula can only be a starting-point for management and further research. Possible management tools are only touched on briefly. Practical implications ‐ Gives the manager a tool to argue his decisions regarding the promotion of human and intellectual capital. Managers talk about figures and often dislike purely philosophical arguments. Their awareness of the topic can be raised. Originality/value ‐ Even though there is a growing scientific body of quantitative models for measuring intellectual capital, this paper uses a new approach: the usage of approximation factors for motivation, commitment and job satisfaction in one formula.
No Reference information available - sign in for access.
No Citation information available - sign in for access.
No Supplementary Data.
No Data/Media
No Metrics

Keywords: Austria; Human capital; Intellectual capital; Job satisfaction; Motivation (psychology); Performance management

Document Type: Research Article

Publication date: 2006-04-01

  • Access Key
  • Free content
  • Partial Free content
  • New content
  • Open access content
  • Partial Open access content
  • Subscribed content
  • Partial Subscribed content
  • Free trial content
Cookie Policy
Cookie Policy
Ingenta Connect website makes use of cookies so as to keep track of data that you have filled in. I am Happy with this Find out more