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2013 | 23 | nr 1 | 17--28
Tytuł artykułu

Comparative Analysis of Methods of Measuring Company's Intellectual Capital

Treść / Zawartość
Warianty tytułu
Języki publikacji
EN
Abstrakty
EN
Intellectual capital is, in general, considered to be a component of a company's market value, which is not always reflected in its financial statements. The authors analyzed 21 of the most common methods of measuring company's intellectual capital. Detailed analysis of these methods made it possible to identify a set of 7 basic criteria that clearly distinguish them. The paper presents a comparative matrix of methods of measuring intellectual capital in terms of all the considered criteria. It is shown that, among the best known methods of measuring intellectual capital, there is no so-called "standard measure", i.e. one which fulfils all the criteria at the same time. (original abstract)
Rocznik
Tom
23
Numer
Strony
17--28
Opis fizyczny
Twórcy
  • Wrocław University of Technology
autor
  • Wrocław University of Technology
  • Wrocław University of Technology
Bibliografia
  • [1] ALLEE V., The art and practise of being revolutionary, Journal of Knowledge Management, 1999, 3, (2), 121-131.
  • [2] AXTLE-ORTIZ M.A., Perceiving the value of intangible assets in context, Journal of Business Research, 66, (3), 2013, 417-424.
  • [3] BONTIS N., Managing Organizational Knowledge by Diagnosing Intellectual Capital: Framing and Advancing the State of the Field, [in:] The Strategic Management of Intellectual Capital and Organizational Knowledge, C.W. Choo, N. Bontis (Eds.), Oxford University Press, New York 2002.
  • [4] Intellectual Capital Revisited. Paradoxes in the Knowledge Intensive Organization, B. Catasús, C. Chaminade (Eds.), Edward Elgar Publishing, Cheltenham 2007.
  • [5] DOMINIAK P., MERCIK J., SZYMAŃSKA A., Analysis of selected methods of measuring intellectual capital, [in:] Company value management, E. Urbańczyk, M. Romanowska (Eds.), Zeszyty Naukowe Uniwersytetu Szczecińskiego No. 686, Finanse, Rynki Finansowe, Ubezpieczenia No. 47, Szczecin 2011, 25-38 (in Polish).
  • [6] DOMINIAK P., MERCIK J., SZYMAŃSKA A., Evaluation of methods of measuring companies' intellectual capital, [in:] Financial management. Investments, valuation of companies, value management, D. Zarzecki (Ed.), Zeszyty Naukowe Uniwersytetu Szczecińskiego No. 690, Finanse, Rynki Finansowe, Ubezpieczenia No. 51, Szczecin 2012, p. 683-693 (in Polish).
  • [7] EDVINSSON L., MALONE M.S., Intellectual Capital: The Proven Way to Establish Your Company's Real Value by Measuring Its Hidden Brainpower, Piatkus, London 1997.
  • [8] JACOBSEN K., HOFMAN-BANG P., NORDBY R. Jr., The IC Rating™ model by Intellectual Capital Sweden, Journal of Intellectual Capital, 2001, 6 (4), 570-587.
  • [9] KOWAL J., Statistical methods in market surveys, Wydawnictwo Naukowe PWN, Warsaw 1998.
  • [10] MERCIK J., SZMIGIEL C., Econometrics, Oficyna Wydawnicza Politechniki Wrocławskiej, Wrocław 2007 (in Polish).
  • [11] PETRASH G., Dow's Journey to a Knowledge Value Management Culture, European Management Journal, 1996, 14 (4), 365-373.
  • [12] PIETRUSZKA-ORTYL A., Intellectual capital as an indicator of the level of a company's intangible resources, [in:] Companies as temples of knowledge, W. Cieśliński (Ed.), Prace Naukowe Wałbrzyskiej Wyższej Szkoły Zarządzania i Przedsiębiorczości, Vol. 2, Walbrzych 2002 (in Polish).
  • [13] RODOV I., LELIAERT P., FiMIAM: financial method of intangible assets measurement, Journal of Intellectual Capital, 2002, 3 (3), 327-328.
  • [14] SHAIKH J.M., Measuring and reporting of intellectual capital performance analysis, Journal of American Academy of Business, 2004, 4 (1/2), 439-448.
  • [15] SOPIŃSKA A., Knowledge as a strategic resource of a company. Analysis and measurement of a company's intellectual capital, Oficyna Wydawnicza Szkoła Główna Handlowa w Warszawie, Warsaw 2010 (in Polish).
  • [16] STEWART T.A., Brain Power. How Intellectual Capital is Becoming America's Most Valuable Asset, Fortune, 03.07.1997.
  • [17] STEWART T.A., The Wealth of Knowledge. Intellectual Capital and the Twenty-First Century Organization, Nicholas Brealey Publishing, London 2001.
  • [18] SVEIBY K.-E., Methods of Measuring Intangible Assets, <http://www.sveiby.com/articles/IntangibleMethods.htm, April 2001 (state on: 08.03.2013).
Typ dokumentu
Bibliografia
Identyfikatory
Identyfikator YADDA
bwmeta1.element.ekon-element-000171252345

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