The Conundrum of Valuing a Company`s Intellectual Capital: The Role of Taken-for-Granted Indicators

The Conundrum of Valuing a Company`s Intellectual Capital: The Role of Taken-for-Granted Indicators

Luiz Antonio Joia (Brazilian School of Public Business Administration of Getulio Vargas Foundation and Rio de Janeiro State University, Brazil) and Paulo Sérgio da Silva Sanz (Brazilian School of Public Business Administration of Getulio Vargas Foundation, Brazil)
DOI: 10.4018/978-1-61520-967-5.ch113
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Abstract

Since the early 1990s, research has been conducted in an attempt to establish a viable and reliable manner of measuring the intangible assets, also referred to as the intellectual capital, of companies. Several models have been devised, most of them using indicators to evaluate the intangible assets of a given undertaking. In this chapter, exploratory field study methodology is used to analyse the behaviour of the “customer retention” indicator, which has been widely used to evaluate a company’s relationship capital. Two of the largest Brazilian e-retailing groups are analysed in order to obtain an in-depth insight into the behaviour of their frequent customers via their digital channel. Conclusions are presented, indicating that the role of frequent customers in e-retailing companies can sometimes be widely divergent from that presented in existing academic literature. Finally, recommendations are made in order to reach a clearer understanding of the conundrum of valuing a company’s intellectual capital via taken-for-granted indicators.

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