Title: Measuring intellectual capital using fuzzy analytic hierarchy process

Authors: Hsin-Hung Chen

Addresses: Department of Business Administration, Cheng Shiu University, No. 840, Chengcing Rd., Niaosong Township, Kaohsiung County 833, Taiwan

Abstract: In this era of the knowledge-based economy, many enterprises employ intellectual capital to create their core competences. However, it is difficult to measure the contribution and value of intellectual capital. Most of the previous studies only proposed indicators for evaluating it. In order to objectively measure the value of a corporation|s intellectual capital, an evaluation process using fuzzy Analytic Hierarchy Process (fuzzy AHP) is proposed in this study. The intellectual capital of four high-technology companies in Taiwan is evaluated and discussed. The empirical results show that the intellectual capital of the corporations can be reasonably evaluated by this proposed method. Managerial implications are then discussed.

Keywords: analytical hierarchy process; fuzzy AHP; intellectual capital; innovation; intangible assets; learning; high technology; high tech companies; Taiwan; evaluation; measurement.

DOI: 10.1504/IJIL.2009.021682

International Journal of Innovation and Learning, 2009 Vol.6 No.1, pp.51 - 61

Published online: 30 Nov 2008 *

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