Measurement Models in the Intellectual Capital Theory

Measurement Models in the Intellectual Capital Theory

H. Van den Berg (University of Toronto, Canada)
DOI: 10.4018/978-1-59904-081-3.ch005
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Abstract

Intellectual capital in the form of intangible assets is now variously estimated to constitute 60-75 percent of corporate value, on average. Current debates about intellectual capital are part of the search for a methodology to measure the knowledge base of a firm. This is critical since a failure to properly conceptualize the nature and value of knowledge assets condemns firms and whole economies to fight competitive battles with outdated weapons and tactics. The purpose of this chapter is to present a comparative evaluation of some of the most commonly known intellectual capital (IC) measurement models. These models include Skandia’s IC Navigator, Intellectual Capital Services’ ICIndex™, The Technology Broker’s IC Audit, Sveiby’s intangible asset monitor (IAM), citation-weighted patents, and real option theory. Each model is classified along dimensions of temporal orientation, system dynamics, and causal direction.

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