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Intellectual capital transformation evaluating model

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Purpose ‐ The purpose of this paper is to present a framework that is developed for analysis of intellectual capital transformation into companies' value, including an identification of the key factors of this process. Design/methodology/approach ‐ The paper employs intellectual capital on the intersection of value-based management (VBM) and the resource-based view (RBV). Starting from a review of the results provided in the literature regarding intellectual capital (IC) evaluation and its link with firm performance, a system of proxy indicators related to IC transformation in both concepts has been designed. The evaluation ability of the developed model was justified using regression analyses. Findings ‐ A detailed algorithm for intellectual capital evaluation in terms of input-outcome transformation. The intellectual capital transformation evaluating model (ICTEM) provides a holistic view of intellectual resources as companies' strategic investments. Research limitations/implications ‐ The paper emphasizes that the ICTEM framework could be mostly applied for the analysis of a firm as a typical representative of the industry or the country. In that sense it is not applicable for specific feature analysis of a company. Practical implications ‐ The paper highlights the ICTEM as a tool of investment decisions, mostly taking into account common trends, the prospects of industries, and economies' development. Originality/value ‐ The ICTEM provides the ostensive framework of intellectual capital transformation analysis using a statistical approach.
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Keywords: Business performance; Evaluation; Intellectual capital; Model; Transformation process; Value drivers

Document Type: Research Article

Publication date: 2012-10-19

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