Title: Measurement scale of Intellectual Capital for the information service industry

Authors: Yu-Chung Hung, En-Lin Chang

Addresses: Department of Accounting and Information Technology, National Chung Cheng University, 160 San-Hsing, Min-Hsiung, Chia-Yi 621, Taiwan. ' Department of Information Management, Tatung University, 40 Chung-Sang North Road, 3rd Section, Taipei 10451, Taiwan

Abstract: Many enterprises gradually pay more attention on the concept of Intellectual Capital (IC). This study is to analyse the information service industry in Taiwan to build the measurement indicators for IC. These indicators are split into four dimensions as human capital, process capital, innovation capital and customer capital. Through the empirical survey for the information service industry in Taiwan, the result of this study figures out a set of effective intangible assets measurement scale that is suitable for the information service industry.

Keywords: intellectual capital; knowledge management; KM; information service industry; measurement standards; Taiwan; human capital; process capital; innovation capital; customer capital; intangible assets.

DOI: 10.1504/IJSS.2006.008730

International Journal of Services and Standards, 2006 Vol.2 No.2, pp.154 - 175

Published online: 18 Jan 2006 *

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