Studium porównawcze wybranych metod pomiaru kapitału intelektualnego

• Autorzy: Amir Fazlagić

Warianty tytułu

A Comparative Study of Selected Intellectual Capital Measurement Models

• Języki publikacji: PL

Abstrakty

W artykule zaprezentowano doświadczenia autora dotyczące pomiaru kapitału intelektualnego za pomocą trzech wybranych metod. Są nimi: Balanced Scorecard - BSC; Intangible Asset Monitor - IAM; Core competencies KPMG model. Dwie pierwsze należy zaliczyć do metod typu Scorecard methods - SC. Trzecia metoda jest oparta na koncepcji rdzennych kompetencji organizacji.

EN

Over the past two decades nearly a hundred different intellectual capital measurement concepts have been developed. Unfortunately, only a fraction of them have been subject to empirical scrutiny. There exists a widening gap between 1C theory and practice. The author conducted a series of workshops in his host institution - Centre For Social Innovation in Vienna, Austria. The main objective was to confront the underlying assumptions of the three selected 1C measurement models with the reality of a non-for-profit, medium size social science research organisation. The results of the study reveal that of the three selected methods i.e. Balanced Scorecard, Core Competencies Method (authored by KPMG consultants), and the Intangible Asset Monitor, the latter was considered "appropriate" and "useful". The BSC method was received with little enthusiasm which proves that its industrial era background makes it a bad choice for knowledge-intensive service organisations. (original abstract)

Słowa kluczowe

PL

Kapitał intelektualny; Wycena kapitału intelektualnego; Zarządzanie przedsiębiorstwem; Strategiczna Karta Wyników; Cele przedsiębiorstwa; Aktywa; Kompetencje

EN

Intellectual capital; Intellectual capital valuation; Enterprise management; Balanced Scorecard (BSC); Corporate objectives; Assets; Competences

• Czasopismo: Organizacja i Kierowanie
• Rocznik: 2004
• Numer: nr 4
• Strony: 71--89

Twórcy

autor

Amir Fazlagić

Bibliografia

• [1] Balancing Accounts with Knowledge, Pilot Project, Report by KPMG, The Dutch Ministry of Economic Affairs, The Hague 1999.
• [2] A. Fazlagić, Utilising Intellectual Capital in Benchmarking Applications, Final Report: HPMF-CT-2002-011654, CSI, Wiedeń 2003.
• [3] A. Fazlagić, Pomiar kompetencji rdzennych, "Controlling i Rachunkowość Zarządcza" 2003, nr 2, s. 32-35.
• [4] Marr F.B., Gray D., Neely A., Why do firms measure their intellectual capital?, "Journal of Intellectual Capital" 2003, Vol. 4, No. 4, s. 441-464.
• [5] Sullivan P.H. Jr., Sullivan P.H. Sr., Valuing intangible Companies - An Intellectual Capital Approach, "Journal of Intellectual Capital", Vol. 1, 4/2000.