Performance evaluation in the new economy: bringing the measurement and evaluation of intellectual capital into the management planning and control system
by Bernadette E. Lynn
International Journal of Technology Management (IJTM), Vol. 16, No. 1/2/3, 1998

Abstract: The measurement and evaluation of intellectual capital is an exercise in trying to determine the value of ideas, skills and other products of the human intellect. Rather than trying to place a value on human beings, we are trying to determine the value-added by the services they are performing now, have performed in the past and their potential for the future. The history of intellectual capital valuation is both fraught with problems and replete with opportunities. Current experiments in reporting and evaluating knowledge assets show that intellectual capital, once it is recognised and cultivated, is a potent force in enhancing organisation value, that is, increasing results. The current paper reports briefly on this history and current experiments and then proposes a generalised four-phase model of implementing an intellectual capital evaluation system based on the organisation's analysis of its core competencies and a set of balanced performance evaluation measures.

Online publication date: Fri, 04-Jul-2003

The full text of this article is only available to individual subscribers or to users at subscribing institutions.

 
Existing subscribers:
Go to Inderscience Online Journals to access the Full Text of this article.

Pay per view:
If you are not a subscriber and you just want to read the full contents of this article, buy online access here.

Complimentary Subscribers, Editors or Members of the Editorial Board of the International Journal of Technology Management (IJTM):
Login with your Inderscience username and password:

Username:        Password:          Forgotten your password?

Want to subscribe?
A subscription gives you complete access to all articles in the current issue, as well as to all articles in the previous three years (where applicable). See our Orders page to subscribe.

If you still need assistance, please email subs@inderscience.com