How do firms measure their intellectual capital? Defining an empirical model based on firm practices
by Isabelle Guerrero
International Journal of Management and Decision Making (IJMDM), Vol. 4, No. 2/3, 2003

Abstract: This paper examines the cases of ten Northern European companies that have set up accounts on their intellectual capital (IC): Ramboll, Sparekassen Nordjylland, Consultus, Skandia, ABB, SCAA, Telia, PLS Consult, Sparbanken and WM Data. I hypothesise that there is a strong correlation between IC and financial capital, i.e. between knowledge accumulation and efficiency, and try to highlight how knowledge influences financial performance through the intellectual capital measurements made by the companies under study. I propose an explanatory model of the relationship between IC measurement and financial performance. The features of the model are identified through three key questions: What is the purpose of IC measurement? How is the measurement system structured? What are the current or potential effects of the measurement?

Online publication date: Fri, 12-Sep-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 Management and Decision Making (IJMDM):
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