Title: When measuring fails – try learning!

Authors: Karl-Erik Sveiby

Addresses: Hanken Business School, P.O. Box 479, 00101 Helsinki, Finland

Abstract: Measure for learning. This article addresses a rarely asked question: why measure intangibles? Unless the propose of measuring is explicitly addressed, the resulting measuring system becomes open to manipulation. The argument is that a measuring system aimed at learning rather than performance minimises manipulation issues and maximises value creation.

Keywords: learning; measurement; performance; control; intangible assets; value creation.

DOI: 10.1504/IJLIC.2004.005709

International Journal of Learning and Intellectual Capital, 2004 Vol.1 No.3, pp.370 - 376

Published online: 24 Nov 2004 *

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