Academic literature on the topic 'Assessment of intellectual capital'

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Journal articles on the topic "Assessment of intellectual capital"

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Tamosiuniene, Rima, and Simona Survilaitė. "Assessment of Intellectual Capital in Joint-Stock Companies." Business: Theory and Practice 17, no. (1) (2015): 56–64. https://doi.org/10.3846/btp.2016.686.

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The evaluation of intellectual capital factors is an essential part for the management of joint-stock companies. Many authors indicate that successful intellectual capital management increases value added in joint-stock companies. Nevertheless, intellectual capital is a complex and challenging concept as there is still no clear guidance, what the intellectual capital features and its structural parts are. Theoretical research revealed that scientists accentuate various intellectual capital parts depending basically on the type of their research, on the level of the research (micro, mezzo, macr
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Shumilina, Vera. "INTELLECTUAL CAPITAL: CONCEPT, FEATURES, ASSESSMENT." Science & World 2023, no. 3 (2023): 6–10. http://dx.doi.org/10.26526/2307-9401-2023-3-6-10.

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This article analyzes various interpretations of the concept of "intellectual capital", and identifies approaches to its definition. The relationship between the concepts of "intellectual capital" and "human capital" is studied. The components of intellectual capital are revealed. The main methods of its evaluation are considered
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Bronisz, Urszula, Wim Heijman, and Johan Van Ophem. "The assessment of intellectual capital in Polish regions." Applied Studies in Agribusiness and Commerce 6, no. 1-2 (2012): 101–5. http://dx.doi.org/10.19041/apstract/2012/1-2/13.

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In a knowledge-based economy intangible assets are indispensable to achieve competitive advantages. Resources like intellectual capital are perceived as crucial factors especially for regional growth. Intellectual capital is comprehended as a multidimensional concept, defined and explained in many various ways, depending on the context and further application. The purposes of this article is to consider the role and importance of the intellectual capital for regional development and competitiveness and to try to use it for an estimation of regional advance progress. On the basis of literature
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Ariyasipak, Yanarat, and Napat Harnpornchai. "A New Equation for Human Intellectual Capital Management Intelligent Website for Managing Communities of Practice of Academic Organizations and Financial Investments by Using Adaptive and Dynamic Assessment Networks." Modern Applied Science 10, no. 7 (2016): 233. http://dx.doi.org/10.5539/mas.v10n7p233.

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In the forthcoming twenty century, economic system of each country should be driven based on sciences, technology and innovations developed by specific knowledge from specialists called knowledge workers. This is an important strategy of Thailand to develop new products and services for surviving in serious business competition. Therefore, essential knowledge in knowledge workers such as skills and experiences for developing new products, services and innovations are required. This tacit knowledge (knowledge in human) should be appropriately measured and managed in the perspective of intellect
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DUCHYNSKA, NINA. "THEORETICAL AND METODOLOGICAL ASPECTS OF INTELLECTUAL CAPITAL ASSESSMENT." Herald of Khmelnytskyi National University 294, no. 3 (2021): 72–76. http://dx.doi.org/10.31891/2307-5740-2021-294-3-11.

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It has been pointed out in the article that intellectual capital has become a key component of the competitiveness of economic entities and national economies in the last quarter of the twentieth century. Economic globalization caused its transformation into businesses` intangible asset. Enterprises began to consider it when calculating their market value, as well as of equity offering, their participation in stock exchange trading. It has been stressed that these processes have proved the need to analyze the nature, structure and evaluation of intellectual capital. The study of intellectual c
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Tamošiūnienė, Rima, and Simona Survilaitė. "Assessment of Intellectual Capital in Joint-Stock Companies." Verslas: teorija ir praktika 17, no. 1 (2015): 56–64. http://dx.doi.org/10.3846/btp.2016.686.

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The evaluation of intellectual capital factors is an essential part for the management of joint-stock companies. Many authors indicate that successful intellectual capital management increases value added in joint-stock companies. Nevertheless, intellectual capital is a complex and challenging concept as there is still no clear guidance, what the intellectual capital features and its structural parts are. Theoretical research revealed that scientists accentuate various intellectual capital parts depending basically on the type of their research, on the level of the research (micro, mezzo, macr
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Stepanova, O. V. "The Methodical Approach to Integrated Multi-criteria Assessment of Intellectual Capital." Business Inform 5, no. 520 (2021): 281–88. http://dx.doi.org/10.32983/2222-4459-2021-5-281-288.

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The article is aimed at developing scientific-methodological recommendations for the integrated multi-criteria assessment of intellectual capital. Achieving this goal requires solving the following tasks: analysis of the theoretical principles of intellectual capital; analysis of intellectual capital components; analysis of methods for assessment of intellectual capital; development of a multi-criteria model of integrated assessment of intellectual capital on the basis of program-target approach and utility theory. In line with the conception of management by objectives, as well as in accordan
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Bobyl, Volodymyr, and Kateryna Hannouf. "ANALYSIS AND EVALUATION OF THE TRANSFORMATION OF INTELLECTUAL CAPITAL PROPERTIES IN UKRAINE." International Interdisciplinary Scientific Journal "Expert" 1, no. 2 (2024): 64–82. http://dx.doi.org/10.62034/2815-5300/2024-v1-i2-005.

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The research is dedicated to the analysis and evaluation of the transformation of intellectual capital (IC) properties in the pre-war period of the country. The study enhances and categorizes contemporary indicators for assessing intellectual capital properties, classifies indicators based on their qualitative impact on the level of intellectual capital, normalizes indicators for constructing radar charts, and determines the level of intellectual capital in Ukraine. The research identifies the impact level of the dynamics of intellectual capital properties on the country's GDP changes. Methodo
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Yangulbaeva, Luisa Sh. "METHODOLOGICAL APPROACH TO INTEGRAL ASSESSMENT OF INTELLECTUAL CAPITAL." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 5/13, no. 158 (2025): 207–16. https://doi.org/10.36871/ek.up.p.r.2025.05.13.022.

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In line with the concept of management by objectives, as well as the system and program-target approaches, the enterprise’s goals are defined with due regard for the growth, renewal, and efficient utilization of its intellectual capital. Based on an analysis of existing literature, a classification of factors influencing intellectual capital has been developed. Using the structure of intellectual capital and elements of graph theory, a “goal tree” has been constructed. This tree represents an undirected connected graph, where the nodes correspond to specific goals and the edges reflect the rel
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S. Budovich, L., and Yu B. Nadtochiy. "Assessment of the Intellectual Capital of Teacher in Inclusive Education." International Journal of Engineering & Technology 7, no. 4.36 (2018): 1129. http://dx.doi.org/10.14419/ijet.v7i4.36.25050.

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This article is devoted to the assessment of intellectual capital of a teacher in the system of inclusive education. It is indisputable that at present there is no unanimous opinion regarding the approaches to evaluate and the methods used to assess intellectual capital. Based on the review of methods for the evaluation of intellectual capital, methods used often are presented in the context of modernity.The authors have developed a comprehensive assessment of the intellectual capital of a teacher in an educational organization of higher education. The stages of such an assessment are consider
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Dissertations / Theses on the topic "Assessment of intellectual capital"

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Школа, Вікторія Юріївна, Виктория Юрьевна Школа, and Viktoriia Yuriivna Shkola. "Advanced development and intellectual capital: an influential assessment." Thesis, Sumy State University, 2020. https://essuir.sumdu.edu.ua/handle/123456789/81028.

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Матеріал присвячно проблемам розвитку інтелектуального капіталу.<br>Материал посвящен проблемам развития интеллектуального капитала.<br>The material is devoted to the problems of intellectual capital development.
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Гусаковська, Тетяна Олександрівна, та Леся Андріївна Рибалко-Рак. "Оцінка інтелектуального капіталу підприємства". Thesis, BMT Eridia Sp. z o.o. Wydawnictwo Erida, 2018. http://dspace.puet.edu.ua/handle/123456789/6051.

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Sigrén, David, and Klas Blomdahl. "Tjänsteföretags villkor och tillgångar : Bankernas värdering av intellektuellt kapital." Thesis, Uppsala universitet, Företagsekonomiska institutionen, 2015. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-256177.

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Bakgrund och problem: Marknadsutvecklingen mot ett tjänstesamhälle medför att medarbetarna idag har en mer betydande roll inom organisationer. Företag har olika behov av resurser, däremot är brist på finansiering ett hinder för tillväxt. Litteraturen illustrerar en problematik i bankernas kreditbedömningsprocess av dagens alltmer immateriella företag, då flertalet tillgångar utelämnas i den traditionella redovisningen. Sedan Skandia på 90-talet åskådliggjorde organisationens intellektuella kapital genom extern rapportering har det tagits fram flera modeller för att värdera f
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Fondo, Clint B., and Darren B. Wright. "Intellectual capital." Thesis, Monterey, California. Naval Postgraduate School, 2004. http://hdl.handle.net/10945/34234.

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MBA Professional Report<br>The purpose of this MBA Project was to investigate and provide a comprehensive overview of the historical and current efforts directed at valuing intellectual capital (IC). This project was conducted with the sponsorship and assistance of the Office of Military Base Retention and Reuse (OMBRR), of the California Business, Transportation and Housing Agency. The goal of this project was to identify and document both the history of valuing IC, and the models currently in use throughout the private sector. Additionally, an effort was made to develop a definition that wou
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Berg, H. A. (Hendrik Alexander). "Measuring intellectual capital." Thesis, Stellenbosch : Stellenbosch University, 2003. http://hdl.handle.net/10019.1/49769.

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Thesis (MBA)--Stellenbosch University, 2003.<br>ENGLISH ABSTRACT: Accounting in its current state of practice has lost its ability to inform business accurately about the current state of an organization. In awareness of this lack of information managers and academic researchers have developed different ways of measuring and navigating in a new landscape that has moved from watching tangible, physical assets towards intangible assets. The intellectual capital (IC) of organizations stands in the core of this movement which has to be measured, enabling managers to identify previous IC inv
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Weichselbaumer, Barbara. "Intellectual Capital in hospitals- Opportunities and limitations of external intellectual capital reporting." Master's thesis, Vysoká škola ekonomická v Praze, 2012. http://www.nusl.cz/ntk/nusl-165956.

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Hospitals, like other knowledge-intensive organizations are today more dependent than ever before on intellectual capital (IC). lC consists of non-physical sources of knowledge used for value creation for key stakeholders. It comprises of human, structural and relational capital and becomes more often the key point for sustainable competitive advantage. The respective value is generally not reflected in the balance sheet. Indeed there are possibilities to disclose information on IC in supplementary or annual reports in order to reduce the lack of information on value drivers. The German hospit
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Schmidt, Alexander Oliver. "Intellectual capital Charakterisierung, Messung und Berichterstattung unter besonderer Berücksichtigung intellectual-capital-bezogener Risiken." Hamburg Kovač, 2007. http://d-nb.info/987714813/04.

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Schmidt, Alexander Oliver. "Intellectual Capital : Charakterisierung, Messung und Berichterstattung unter besonderer Berücksichtigung Intellectual-Capital-bezogener Risiken /." Hamburg : Kovač, 2008. http://www.gbv.de/dms/zbw/559445768.pdf.

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Hsu, Hsiu-Yueh. "Knowledge management and intellectual capital /." Available to subscribers only, 2006. http://proquest.umi.com/pqdweb?did=1147183141&sid=2&Fmt=2&clientId=1509&RQT=309&VName=PQD.

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Björnberg, Andreas, and Fredrik Lindström. "Intellectual capital and innovation in startups." Thesis, Mittuniversitetet, Avdelningen för ekonomivetenskap och juridik, 2018. http://urn.kb.se/resolve?urn=urn:nbn:se:miun:diva-34478.

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The purpose of this study was to outline how startups shape their intellectual capital to create incremental innovation. This has manifested itself as a black-box for practitioners and it has previously been unknown if startups and established firms differentiate themselves during such a process. A comparison was also made between startups in liberal market economies and the European coordinated market economies. A pilot study was conducted initially using an in-depth interview followed by a literature review, an examination of the intellectual capital construct as used in modern research and
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Books on the topic "Assessment of intellectual capital"

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Ren, Zhitao. Thuuat tìm hiteu con ngưxoi. NXB Lao đuong - xã huoi, 2003.

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Roos, Johan, Göran Roos, Nicola Carlo Dragonetti, and Leif Edvinsson. Intellectual Capital. Palgrave Macmillan UK, 1997. http://dx.doi.org/10.1007/978-1-349-14494-5.

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Chatzkel, Jay L. Intellectual capital. Capstone Pub., 2002.

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Brooking, Annie. Intellectual capital. International Thomson Business Press, 1997.

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Lin, Carol Yeh-Yun, and Leif Edvinsson. National Intellectual Capital. Springer New York, 2011. http://dx.doi.org/10.1007/978-1-4419-7377-1.

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Wiederhold, Gio. Valuing Intellectual Capital. Springer New York, 2014. http://dx.doi.org/10.1007/978-1-4614-6611-6.

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Frankum, Nicola J. Driving intellectual capital. Oxford Brookes University, 2001.

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Kianto, Aino, Slađana Čabrilo, and Lina Užienė, eds. Futurizing Intellectual Capital. Springer Nature Switzerland, 2025. https://doi.org/10.1007/978-3-031-80197-6.

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Brandes, Wolfram P., Frank Schabel, and Uwe Wache. Intellectual Capital und Kommunikation. Gabler Verlag, 2005. http://dx.doi.org/10.1007/978-3-322-89065-8.

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Deking, Ingo. Management des Intellectual Capital. Deutscher Universitätsverlag, 2003. http://dx.doi.org/10.1007/978-3-322-81500-2.

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Book chapters on the topic "Assessment of intellectual capital"

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Ragab, Mohamed A. F., and Amr Arisha. "Knowledge Measurement: From Intellectual Capital Valuation to Individual Knowledge Assessment." In The Palgrave Handbook of Knowledge Management. Springer International Publishing, 2018. http://dx.doi.org/10.1007/978-3-319-71434-9_9.

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Hu, Yanjie, Xiuli Wang, and Lanxia Yang. "Assessment of Intellectual Capital Efficiency in China Transportation Equipment Manufacturing Companies: Using DEA." In Advanced Technology in Teaching. Springer Berlin Heidelberg, 2012. http://dx.doi.org/10.1007/978-3-642-29458-7_59.

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Di Marcantonio, Michele, and Marco Mattei. "An Assessment of the Accounting Perspective on Intellectual Capital and Some Results from the European Union." In Management, Valuation, and Risk for Human Capital and Human Assets. Palgrave Macmillan US, 2014. http://dx.doi.org/10.1057/9781137355720_8.

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Heisig, Peter, Jens Vorbeck, and Johannes Niebuhr. "Intellectual Capital." In Knowledge Management. Springer Berlin Heidelberg, 2001. http://dx.doi.org/10.1007/978-3-662-04466-7_4.

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Marr, Bernard. "Intellectual Capital." In The Palgrave Encyclopedia of Strategic Management. Palgrave Macmillan UK, 2018. http://dx.doi.org/10.1057/978-1-137-00772-8_317.

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Weik, Martin H. "intellectual capital." In Computer Science and Communications Dictionary. Springer US, 2000. http://dx.doi.org/10.1007/1-4020-0613-6_9256.

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Jędrych, Elżbieta, Dariusz Klimek, and Jacek Witkowski. "Intellectual capital." In Organizational Development, Innovation, and Economy 5.0. Routledge, 2024. http://dx.doi.org/10.4324/9781003502272-6.

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Czerniawska, Fiona. "Intellectual Capital." In Management Consultancy in the 21st Century. Palgrave Macmillan UK, 1999. http://dx.doi.org/10.1007/978-1-349-14873-8_21.

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Marr, Bernard. "Intellectual Capital." In The Palgrave Encyclopedia of Strategic Management. Palgrave Macmillan UK, 2016. http://dx.doi.org/10.1057/978-1-349-94848-2_317-1.

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Sheppey, Terence, and Ross McGill. "Intellectual Capital." In Sarbanes-Oxley. Palgrave Macmillan UK, 2007. http://dx.doi.org/10.1057/9780230598027_21.

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Conference papers on the topic "Assessment of intellectual capital"

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Putri, Desvya Eka, and Evi Mutia. "Intellectual Capital Practices in ASEAN Islamic Banks." In 2024 International Conference on Sustainable Islamic Business and Finance (SIBF). IEEE, 2024. https://doi.org/10.1109/sibf63788.2024.10883844.

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Kuzminykh, Natalia A. "Assessment Of The Intellectual Capital Market Efficiency." In SCTCGM 2018 - Social and Cultural Transformations in the Context of Modern Globalism. Cognitive-Crcs, 2019. http://dx.doi.org/10.15405/epsbs.2019.03.02.85.

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Lopez, Guillermo, Jairo Estrada Munoz, Diego Cuartas, and Santiago Quintero. "Assessment of intellectual capital as source for innovation." In 2010 International Conference on Science and Social Research (CSSR). IEEE, 2010. http://dx.doi.org/10.1109/cssr.2010.5773789.

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Radovanović, Nikola, Veljko Dmitrović, and Snežana Knezević. "Intellectual Capital Assessment Based on the Standardized Visualization Methodology." In 36. mednarodna konferenca o razvoju organizacijskih znanosti, Portorož, Slovenija / 36th International Conference on Organizational Science Development, Portorož, Slovenia. Univerzitetna založba Univerze v Mariboru / University of Maribor Press, 2017. http://dx.doi.org/10.18690/978-961-286-020-2.66.

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Tsyrenova, Аyuna A. "Integral Assessment Of The Intellectual Capital Of The Region." In Conference on Land Economy and Rural Studies Essentials. European Publisher, 2021. http://dx.doi.org/10.15405/epsbs.2021.07.87.

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Yepifanova, Iryna, and Viacheslav Dzhedzhula. "Assessment of the Level of Intellectual Capital of Industrial Enterprises." In 2023 13th International Conference on Advanced Computer Information Technologies (ACIT). IEEE, 2023. http://dx.doi.org/10.1109/acit58437.2023.10275543.

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Butnaru, Alina, Galina Badicu, and Veronica Grosu. "Bibliometric analysis of trends in intellectual capital measurement." In International scientific conference "Development Through Research and Innovation" IDSC-2025. Academy of Economic Studies, 2025. https://doi.org/10.53486/dri2025.56.

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From an accounting perspective, information on intellectual capital must be presented in both financial and non-financial statements. In order to make the most balanced and realistic forecast for the future, it is necessary to assess trends in the measurement of intellectual capital up to 2025. Bibliometric analysis shows that the main trends since 1994 have been related to company performance, knowledge, innovation, corporate social responsibility, and human capital, while in recent years, studies have addressed intellectual capital together with the concepts of management, intangibles, big d
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Racolciuc, Adina-Cosmina, Bianca-Mihaela Sandu, and Marius Sorin Ciubotariu. "Mapping the links between intellectual capital and financial sustainability." In International student scientific conference, ISSC 2025 "Challenges of accounting for young researchers", 9th Edition. Academy of Economic Studies, 2025. https://doi.org/10.53486/issc2025.15.

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In an economic environment marked by volatility and the transition towards sustainable business models, intellectual capital is becoming a determinant of financial stability and overall performance. This paper aims to explore the connections between intellectual capital and financial sustainability, also highlighting the effect of its components human, structural and relational capital - in optimizing economic performance and further improving organizational resilience. Through a bibliometric analysis, the research will explore existing trends in the literature to assess the current state of t
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Khaustova, Yevheniia. "METHODOLOGICAL APPROACHES TO LEVEL ASSESSMENT DEVELOPMENT OF GREEN INTELLECTUAL CAPITAL IN CORPORATE MANAGEMENT." In 3rd International conference on corporation management. Scientific Center of Innovative Research OÜ, 2023. http://dx.doi.org/10.36690/iccm-2023-119-120.

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Silva, Ana Patrícia, Graça Azevedo, and Rui Pedro Marques. "Intellectual Capital – Literature Review." In 2023 18th Iberian Conference on Information Systems and Technologies (CISTI). IEEE, 2023. http://dx.doi.org/10.23919/cisti58278.2023.10212035.

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Reports on the topic "Assessment of intellectual capital"

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Fondo, Clint B., and Darren B. Wright. Intellectual Capital. Defense Technical Information Center, 2004. http://dx.doi.org/10.21236/ada429311.

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Maxey, William J. Homeland Security and Intellectual Capital Support. Defense Technical Information Center, 2004. http://dx.doi.org/10.21236/ada427732.

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Zucker, Lynne, Michael Darby, and Marilynn Brewer. Intellectual Capital and the Birth of U.S. Biotechnology Enterprises. National Bureau of Economic Research, 1994. http://dx.doi.org/10.3386/w4653.

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Link, Albert, and Christopher Ruhm. Public Knowledge, Private Knowledge: The Intellectual Capital of Entrepreneurs. National Bureau of Economic Research, 2009. http://dx.doi.org/10.3386/w14797.

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Hermawan, Sigit, Sarwenda Biduri, and Sintha Arista. Monograf: Intellectual Capital dan Filantropi Islam dalam Pencapaian Sustainability Development Goals. Minhaj Pustaka, 2025. https://doi.org/10.71457/608925.

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McAlpine, Bradley. Los Alamos National Laboratory Human and Intellectual Capital for Sustaining Nuclear Deterrence. Office of Scientific and Technical Information (OSTI), 2015. http://dx.doi.org/10.2172/1177526.

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Zucker, Lynne, Michael Darby, and Jeff Armstrong. Intellectual Capital and the Firm: The Technology of Geographically Localized Knowledge Spillovers. National Bureau of Economic Research, 1994. http://dx.doi.org/10.3386/w4946.

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TARASOVA, TATYANA. INTELLECTUAL CAPITAL: A PRACTICALLY-ORIENTED APPROACH TO DEFINING AND EVALUATING A MODERN ECONOMY. Science and Innovation Center Publishing House, 2020. http://dx.doi.org/10.12731/2070-7568-2020-1-2-156-174.

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Domnina, Svetlana Valentinovna. ANALYSIS OF COMPONENTS AND DYNAMICS OF DEVELOPMENT OF INTELLECTUAL CAPITAL IN THE SPHERE OF EDUCATION. DOI CODE, 2023. http://dx.doi.org/10.18411/doicode-2024.272.

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SHinkevich, A. I., F. F. Galimulina, R. P. IAkunina, and L. A. Gorbach. Human capital development assessment system for innovative industrial enterprises. OFERNIO, 2020. http://dx.doi.org/10.12731/ofernio.2020.24637.

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