Relevant bibliographies by topics / Intellectual capital measurement methods

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Academic literature on the topic 'Intellectual capital measurement methods'

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Published: 24 April 2022

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Journal articles on the topic "Intellectual capital measurement methods"

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Jurczak, Jolanta. "Intellectual Capital Measurement Methods." Economics and Organization of Enterprise 1, no. 1 (January 1, 2008): 37–45. http://dx.doi.org/10.2478/v10061-008-0005-y.

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Ognjanović, Jasmina. "Methods for measurement intellectual capital." Ekonomski pogledi 18, no. 2 (2016): 29–46. http://dx.doi.org/10.5937/ekopog1602029o.

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Sundac, Dragomir, and Irena Fatur Krmpotić. "MEASUREMENT AND MANAGEMENT OF INTELLECTUAL CAPITAL∗." Tourism and hospitality management 15, no. 2 (2009): 279–90. http://dx.doi.org/10.20867/thm.15.2.11.

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Modern companies work in the conditions of so called New economy, where the knowledge becomes the basic economic resource. Traditional resources as land, capital and labour are determined by diminishing returns; knowledge instead is connected with increasing returns. Knowledge that can be used in the company for creating value represents the intellectual capital. By measuring intellectual capital, company can manage it. This paper shows concise overview of used methods for measuring intellectual capital. Authors measured intellectual capital in four companies in Croatia using Calculated Intangible Value (CIV) as a method. Results of measuring intellectual capital are complemented with traditional financial ratios. However, intellectual capital statement gives real outlook in competitive advantage of certain company. Every modern company should measure its intellectual capital value and report it as a supplement to traditional balance sheets.
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Mačerinskienė, Irena, and Rasa Aleknavičiūtė. "Comparative Evaluation of National Intellectual Capital Measurement Models." Verslas: Teorija ir Praktika 16, no. 1 (March 30, 2015): 1–14. http://dx.doi.org/10.3846/btp.2015.548.

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National intellectual capital is regarded as an important factor of a country’s ability to perform high value added functions including the ability to create innovations. Measuring national intellectual capital is still a complicated task. In this article national intellectual capital concept and measurement models are analysed in order to show how national intellectual capital could be measured. The findings show that there are several weaknesses of measurement models validity. Those weaknesses in more recent measurement models are minimized by introducing advanced national intellectual capital structural models and more complex value approximation methods. Analysis of selected national intellectual capital measurement models has shown that there are not many similar indicators used (from 21% to 60% of matching indicators), though results obtained by using these evaluation models have high significant correlation.
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Ramanauskaitė, Agnė, and Kristina Rudžionienė. "INTELLECTUAL CAPITAL VALUATION: METHODS AND THEIR CLASSIFICATION." Ekonomika 92, no. 2 (January 1, 2013): 79–92. http://dx.doi.org/10.15388/ekon.2013.0.1413.

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Abstract. Currently, a more significant added value is created by intellectual rather than physical capital; yet, according to the current standards of accounting, only a minor segment of intellectual capital is presented in financial accounts of enterprises as it usually does not satisfy one of the criteria of property recognition in financial accounting, namely reliable valuation. As a result, there is an increasing demand for novel methods of valuation, enabling enterprises to establish reliably the value of intellectual capital or its specific segments of a given enterprise. A number of scholars have dealt with the methods of intellectual capital valuation. However, their works analyze and classify different methods of intellectual capital valuation, and different criteria of classification are employed; hence, there is no universally accepted opinion on the issue. That is why the aim of this research was to generalize a scheme of methods of intellectual capital valuation. The main methods applied in the present study are the synthesis and generalization of academic writings, including content analysis. The results of the research and its conclusions are based on the analysis of academic investigations conducted by various authors and the resulting publications. Results. The article generalizes the methods of intellectual capital valuation, suggested by a number of scholars, provides comparisons, reveals the multiplicity of the methods, and highlights the unlimited research of the academic field. Besides, the main classifications of methods of intellectual capital valuation are provided, and the applied criteria are defined. Conclusions. It was established that more than sixty different methods for the valuation of the intellectual capital of an enterprise are available. The results of the research show that these methods are classified according to the four following features. Correspondingly, a classification scheme of intellectual capital valuation methods has been developed. It has been established that most methods of intellectual capital valuation are based on scorecard, they assess specific components; of intellectual capital and in the process of valuation do not employ monetary units of measurement. Tis reveals a lack of the studies that focus on the financial aspect of intellectual capital valuation methods.Key words: intellectual capital, valuation, valuation methods, classification of methods
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Roze, Nelly. "Measurement of the intellectual capital of Russian regions." R-Economy 7, no. 2 (2021): 72–87. http://dx.doi.org/10.15826/recon.2021.7.2.007.

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Relevance. The rapid growth in the value of intangible resources brings up a problem of managing innovative development and evaluating intellectual capital. Intellectual capital is essential for socio-economic development of countries and regions. Research objectives. The key objective of this study is to develop an approach to evaluate the balance of structural components of regional intellectual capital. Data and methods. The proposed approach has been tested on the data from 75 Russian regions for 2000-2018. Calculations are made on the basis of mathematical formulae, the methods of linear scaling and of paired comparisons. Visualization of the calculation results was carried out by using the GeoDA spatial modeling software. Results. The article describes an approach to assessing the balance between the structural components of intellectual capital. It includes a measurement algorithm, a system of indicators and a model for assessing structural components of intellectual capital, a criterion scale for determining the balance of structural components. The proposed approach allows us to develop a step-by-step guide to effective decision-making. Conclusion. The proposed approach and indicators can be used for devising strategies of intellectual capital management on the regional level.
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Pedro, Eugénia, João Leitão, and Helena Alves. "The intellectual capital of higher education institutions." Journal of Intellectual Capital 20, no. 3 (June 1, 2019): 355–81. http://dx.doi.org/10.1108/jic-07-2018-0117.

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PurposeThe purpose of this paper is to present an innovative operational proposal for measuring the intellectual capital (IC) of higher education institutions (HEIs) through a strategic prospective lens of analysis.Design/methodology/approachAfter providing a literature review on the methods for measuring IC that focuses on the organisational IC of HEIs, four case studies applied to Portuguese HEIs are presented, using a matrix of cross-referenced impacts – multiplications applied to a classification (MICMAC) approach.FindingsThe empirical findings reveal how human capital, structural capital and relational capital make up the core components and provide a fairly diversified list of the measurement indicators for the operational evaluation of the IC of HEIs.Practical implicationsIt contributes into the literature of strategic prospective analysis of HEIs by: analysing the measurement systems for the organisational IC interrelated with HEIs; identifying the key components to the organisational IC of HEIs and their respective measurement indicators; and draufting a new method for operationally implementing organisational IC through the systematic application of the components and indicators identified.Originality/valueThrough an innovative vision, the present study reconciles and systematically structures the methods already proposed by other authors before presenting an innovative operational approach and an alternative to the already existing methods. In addition, the structure of this proposal itself enables HEIs to choose from among the various indicators proposed for IC, correspondingly those that best align with the type of institution under evaluation.
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Kövesi, János, Zsuzsanna Tóth, and Tamás Jónás. "How much is intellectual capital worth for the organization?" Acta Oeconomica 62, no. 1 (March 1, 2012): 65–91. http://dx.doi.org/10.1556/aoecon.62.2012.1.5.

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The purpose of the paper is to contribute to the use of evaluator and utility functions in order to increase the reliability of scorecard based intellectual capital (IC) measurement methods and to express and aggregate the utility of IC components to an organization. The conducted field experiment integrates the results of interviews with 23 brand name customers by examining the customer satisfaction measuring practice of service provider companies. Our main finding is that adequately calibrated evaluator functions assign perceived customer satisfaction to its scorecard based measured values and reduce the distortions of scorecard based measurements. The originality of the research lies in expressing and aggregating the utilities of IC components to the organization by interpreting the evaluator function as a kind of utility function. This application allows the joint use of financial valuation and scorecard based measurement in the same performance management system.
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Palimąka, Karolina, and Mateusz Mierzejewskl. "Measurement of Intellectual Capital as Exemplified by Methods of Groups Based on the Roa Indicator and on Market Capitalization." e-Finanse 12, no. 4 (June 27, 2017): 58–71. http://dx.doi.org/10.1515/fiqf-2016-0008.

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Abstract The concept of a knowledge-based economy is a relatively new topic, but it does not mean that the previous economies did not use knowledge. For many years, knowledge formed the basis of any economy, it was a factor that set the pace of each of them, but just nit is making a significant impact on the entrepreneurial environment, and more. Inherent KBE is the concept of intellectual capital. The article raises both theoretical approaches towards the concept of intellectual capital, and points to the importance (from the point of view of managing this intangible value in the company) -of measuring intellectual capital. The process of good management of the value of intangible assets must be supported by knowledge about, e. g.,its size, value, etc. The authors focus on presenting methods of measuring intellectual capital from two groups of methods by the classification made by K. E. Sveiby, who is considered one of the fathers of the IC concept. The goal of the article is to compare methods from these two groups in terms of their flaws and advantages as regards preparing business analysis. This is done through presentation of the topic, including the concept and methods of intellectual capital measurement, which was based on the review of the literature.Furthermore, based on financial statements of companies from the WIG- oil&gas index and WIG- food industry indexwaysof interpreting the final results are presented.
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Widarjo, Wahyu, Rahmawati, Bandi, and Ari Kuncara Widagdo. "Underpricing and Intellectual Capital Disclosure: Evidence from Indonesia." Global Business Review 21, no. 6 (November 25, 2020): 1325–37. http://dx.doi.org/10.1177/0972150919857017.

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In this study, we investigate the relationship between intellectual capital disclosure and underpricing. We did interviews and gave questionnaires to practitioners and academics to develop intellectual capital disclosure measurement methods (in this case, it is the weighted disclosure index). The analysis result of 189 companies which did initial public offerings in Indonesia during 2000–2014 shows that intellectual capital disclosure affects negatively on underpricing. It indicates that intellectual capital disclosure can reduce asymmetry information between the issuer and the potential investor. In addition, intellectual capital disclosure can assist potential investors in assessing the company’s quality and prospects.
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Dissertations / Theses on the topic "Intellectual capital measurement methods"

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Gray, Dina. "A multi method investigation into the costs and into the benefits of measuring intellectual capital assets." Thesis, Cranfield University, 2005. http://hdl.handle.net/1826/3561.

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This study sets out to address the question of whether the costs and the benefits of measuring intellectual capital assets differ depending on the driver for that measure. Although pressure is growing on firms to measure and report on their intellectual capital assets no research has yet been published that questions the costs associated with such actions. And although academic research has purported to show links between the management of intellectual capital assets and real business benefits the research carried out thus far'has not focussed specifically on the benefits of measuring intellectual capital assets. Although there are now a variety of intellectual capital asset measurement frameworks there has been no cross comparison as to which intellectual capital asset measures provide the most business insight or where the outcome of that measurement is most effective. Using a multi method approach the thesis is tested in three phases; an extensive literature review covering intellectual capital, performance measurement and organisational effectiveness; a survey and content analysis to explore what and why companies measure; and structured interviewing of six companies to investigate the costs and the benefits of measurement. The thesis is tested through the investigation of thirteen propositions which show that: firstly, there is a difference in the relative cost of measuring intellectual capital assets given the measurement driver, which is explained by the frequency of measurement, the mode of data collection and analysis, and whether the use of the measure is a by product of some other driver, secondly, that the insight provided by an intellectual capital asset measure differs given the measurement driver, thirdly, that the measurement of intellectual capital assets is most effective for planning the future; and lastly, that particular measurement drivers are effective, to differing degrees, in financial, customer, operational, people and future organisational performance domains.
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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.
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 investment decisions that improved the organization's overall situation. The field of IC measurement is still a young discipline which requires regular reviews about what has been done and what should come next. The purpose of this thesis is to give a comprehensive overview of the field of intellectual capital measurements. In this the thesis focuses on the separation of IC into the three elements mostly used: human capital, structural capital and customer capital. IC measurement tools of commonly known IC-authors like Edvinsson and Malone, Stewart, Sveiby and Kaplan and Norton are presented. Afterwards the thesis discusses those measurements and ends by giving several suggestions creating a foundation for future development of IC measurement tools for organizations and researchers. By doing so the author intends to present a new platform of measurement tools from which further research can be done. Among the most important suggestions the author recommends a stronger focus towards finding standards. Also, organizations and governments should develop certification programmes to ensure the value of IC measurement tool. Other suggestions include the importance of putting lC measuring (and its management) on a strategic level and the relevance of publication of IC in order to learn from criticism. This research has shown that in the young field of IC measurement significant developments have been taking place. Further development will also have to focus on the theoretical background on the practically found measurement applications.
AFRIKAANSE OPSOMMING: In sy huidige staat het rekeningkunde sy vermoë verloor om besigheid akkuraat in te lig omtrent die huidige stand van 'n organisasie. Omdat hulle van hierdie gebrek aan inligting bewus is, het bestuurers and akademiese navorsers verskillende maniere ontwikkel om 'n nuwe omgewing wat wegbeweeg het van die monitering van tasbare, fisiese bates na onaantasbare bates, te meet en daarin te navigeer. Die intellektuele kapitaal (IK) van organisasies is die kern van hierdie beweging wat gemeet moet word, en stel bestuurders in staat om vorige IK-beleggingsbesluite wat die organisasie se algehele situasie verbeter het, te identifiseer. Die gebied van IK-meting is nog 'n jong dissipline wat gereelde hersiening van wat gedoen moet word en wat volgende moet gebeur, vereis. Die doel van hierdie tesis is om 'n omvattende oorsig te gee van die gebied van die meting van intellektuele kapitaal. In hierdie tesis val die fokus op die verdeling van IK in drie elemente wat die meeste gebruik word, naamlik menslike kapitaal, strukturele kapitaal en kliëntekapitaal. IK-metingsinstrumente van bekende skrywers oor IK, soos Edvinsson en Malone, Stewart, Sveiby en Kaplan, en Norton word aangebied. Daarna word daardie metings bespreek, en word die tesis afgesluit met voorstelle oor die daarstelling van 'n fondament vir toekomstige ontwikkeling van IK metingsinstrumente vir organisasies en navorsers. Sodoende poog die skrywer om 'n nuwe platform van metingsinstrumente aan te bied vir verdere navorsing. Die skrywer stel onder andere 'n sterker fokus op die daarstelling van standaarde voor. Organisasies en regerings behoort ook sertifiseringspropgramme te ontwikkel om die waarde van IK-metingsinstrumente te verseker. Ander voorstelle sluit in die belangrikheid daarvan om IK-meting (en die bestuur daarvan) op 'n strategiese vlak te plaas, en van die publikasie van intellektuele kapitaal ten einde uit kritiek te leer. Hierdie navorsing het getoon dat belangrike ontwikkelings op die jong gebied van IKmeting plaasvind. Verdere ontwikkeling sal ook op die teoretiese agtergrond van die prakties gebaseerde metingstoepassings moet fokus.
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Bordianu, Andreea. "Intellectual capital measurement implications for organizational and market performance." Thesis, University of Leeds, 2014. http://etheses.whiterose.ac.uk/7330/.

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In the knowledge era, intellectual capital has been put forward as the key driver of corporate value and economic performance. In an economy which increasingly demands greater value creation it is essential to understand the mechanisms through which intellectual capital adds value. Despite this, the emerging picture of intellectual capital from an accounting perspective is somewhat confusing. The literature reveals mixed results about the performance enhancing properties of intellectual capital and says little about how this may be brought about. This thesis aims to bring better understanding and clarity to the topic. It begins by “taking a step back” and questioning whether the choice of measurement and its ability to adequately capture intellectual capital could be one of the reasons for the mixed results found in the literature. In then proceeds to pin down the IC-performance effect by taking a contingency approach that investigates the relationship across multiple performance aspects, a wide range of intellectual capital measures and different industry sectors. In order to frame this empirical work the thesis pulls together a highly fragmented literature from both accounting and strategic management disciplines with the goal of exploring how intellectual capital measurement and performance can be improved by taking an interdisciplinary approach. The findings show that the accounting discipline has the ability to capture intellectual capital and explain the mechanisms through which its elements add value to a company, but it faces difficulties and must be viewed in light of what other disciplines might add to the mix. In order to advance the measurement of intellectual capital measurement and its link to performance, the accounting profession has to accept that the existing objective measures cannot grasp some of the “soft” aspects of intellectual capital.
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Nordmark, Max. "Intellectual capital measurement practices in the Swedish banking sector : An explorative study." Thesis, Högskolan i Skövde, Institutionen för handel och företagande, 2017. http://urn.kb.se/resolve?urn=urn:nbn:se:his:diva-14552.

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Ever since its conception, Intellectual Capital has undergone substantial transformation both in terms of its general definition and its prevalence in external reports. Although consistently focusing on intangibles, over time, intellectual capital has become an area focused on intangibles in accordance with the basic principles of the Resource-Based View regarding how assets can be used to acquire sustainable superior performance. Proponents of intellectual capital adhere to its framework and classification of different intangibles, claiming that it offers increased understanding as to how value is derived from intangible assets. The understanding of the measurement and subsequent reporting of intellectual capital being value creating is, however, a disputed claim. The field of intellectual capital has also been stated to be suffering from a lack of empirical studies focused on specific sectors. Although organisations from among the banking sector have been included in empirical studies within the realm of intellectual capital, there are few such studies which include Swedish banks, let alone studies focused on the Swedish bank sector. The question of whether organisations among the Swedish banking sector are dedicating themselves towards measuring intangible assets included in the intellectual capital framework has so far not been closely studied. Neither has a study focused on exploring the underlying motivations as to why organisations within this sector would choose to dedicate themselves to such work been made. By means of a qualitative research method focused on interviews with respondents from three banks belonging to the Swedish banking sector, this study demonstrates that although intellectual capital is virtually unknown within the sector, examples of the organisations’ measuring practises of intangibles included in the intellectual capital framework are numerous. By implementing resourced-based view and legitimacy theory, the primary motivation behind organisations implementing such measurements is suggested to primarily be to better understand and utilise the resource. The findings of this study also suggest that disclosure of intellectual capital is not viewed as legitimising, despite similarities between organisations in the sector leading to expressed wishes of certain intangibles being disclosed for differentiation purposes.
Intellektuellt Kapital har gått igenom en omfattande förvandling både vad gäller dess generella definition och sin utbredning i externa rapporter sedan begreppet först myntades. Även om begreppet konsekvent har fokuserat på immateriella tillgångar har intellektuellt kapital, över tid, blivit ett område där immateriella tillgångar behandlas i enhet med de grundläggande antaganden hos Resursbaserad Teori i fråga om hur tillgångar kan användas för att uppnå varaktiga konkurrensfördelar. Förespråkare av intellektuellt kapital ansluter sig till dess ramverk och klassificering av olika immateriella tillgångar och påstår att det erbjuder en ökad förståelse gällande hur värde härleds från dessa tillgångar. Huruvida mätningen och följaktiga rapportering av intellektuellt kapital är värdeskapande är däremot ett omtvistat område. Intellektuellt kapital har även hävdats lida av en brist av empiriska studier fokuserade på specifika sektorer. Även fast organisationer från banksektorn har varit inkluderade i empiriska studier inom området intellektuellt kapital så finns det få sådana studier som inkluderar svenska banker, för att inte tala om studier som fokuserar på den svenska banksektorn. Frågan om huruvida organisationer från den svenska banksektorn aktivt mäter immateriella tillgångar som inkluderas i ramverket av intellektuellt kapital har hittills inte studerats grundligt. Inte heller har en studie gjorts som fokuserar på att utforska de underliggande motivationerna varför organisationer inom denna sektor skulle ägna sig åt sådant arbete. Genom en kvalitativ studie baserad på intervjuer med respondenter från tre banker från den svenska banksektorn demonstrerar denna studie att trots att intellektuellt kapital är praktiskt taget okänt inom sektorn så återfinns ett flertal exempel av mätning av immateriella tillgångar som inkluderas i ramverket hos intellektuellt kapital bland dessa organisationer. Genom implementering av resursbaserad teori och legitimitetsteorin så framgår att den huvudsakliga orsaken till att organisationer implementerar sådan mätning är att få ökad förståelse för resursen och bättre kan utnyttja den. Resultaten visar även på att redovisning av intellektuellt kapital inte ses som legitimerande, trots att likheter mellan organisationer i den svenska banksektorn tycks leda till att vissa immateriella tillgångar redovisas för att organisationen ska kunna differentiera sig från sina konkurrenter.
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Maree, Kevin W. "Valuation of intellectual capital in South African companies: a comparative study of three valuation methods." Thesis, Rhodes University, 2002. http://hdl.handle.net/10962/d1001631.

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Dunbar, Charles David. "Methods and techniques for valuation of patents." CSUSB ScholarWorks, 2003. https://scholarworks.lib.csusb.edu/etd-project/2306.

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Nel, Tiaan. "Intellektuele kapitaal by 'n Suid Afrikaanse bank : 'n gevallestudie / Tiaan Nel." Thesis, North-West University, 2013. http://hdl.handle.net/10394/9808.

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Intellectual Capital is considered an intangible asset that occurs in many organizations, especially service organizations, mainly because South African banks offer a service to their customers. This results in Intellectual Capital being an important factor in obtaining competitive advantage and success. If organizations do not consider Intellectual Capital as an important factor, it could lead to brands devoted to competitors, the loss of talented employees and unsatisfied customers. This in turn could affect the image of the organization. Financial organizations have the responsibility to identify and to monitor the various components of Intellectual Capital. Intellectual Capital consists of three main components, namely, Human Capital, Structural Capital and Relationship Capital. One of the biggest challenges of Intellectual Capital is that no one hundred percent accurate measurement method exists to measure Intellectual Capital items. An inaccurate value of Intellectual Capital leads to inaccurate disclosure of financial statements which, in turn, could result in various stakeholders (such as shareholders and public) losing faith and confidence in the organization. The purpose of the study is to describe the various components of Intellectual Capital, the linked costs and to examine the measurement of Intellectual Capital, in order to provide accurate disclosure. An empirical study was conducted to assess the impact and importance of Intellectual Capital in a South African bank. Recommendations were made on the manner problems regarding Intellectual Capital are managed and dealt with by the management of the bank.
Thesis (MCom (Management Accountancy))--North-West University, Potchefstroom Campus, 2013.
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Fogell, Marion. "Vindicating the fads : a study of the contribution of some late 20th century business management methods to the growth of intellectual capital in the organisation." Thesis, Link to the online version, 2007. http://hdl.handle.net/10019/1024.

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Johansson, Olle, and Saad Mohammed. "Humankapital i kunskapsintensiva konsultföretag : En kvalitativ studie om hur humankapital värderas och redovisas i kunskapsintensiva konsultföretag." Thesis, Högskolan Dalarna, Företagsekonomi, 2020. http://urn.kb.se/resolve?urn=urn:nbn:se:du-34408.

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Titel: Humankapital i kunskapsintensiva konsultföretag - En kvalitativ studie om hur humankapital värderas och redovisas i kunskapsintensiva konsultföretag Bakgrund: Humankapital är en del av företagets intellektuella kapital som kan definieras som färdigheter, kompetenser och utbildning som de anställda besitter. Trots vikten av humankapital i företag och specifikt inom kunskapsintensiva företag, har värderingen och redovisningen av det som en tillgång i företagets balansräkning varit en komplex och kontroversiell fråga i decennier. Syfte: Syftet med denna studie är att få en bättre insikt i hur svenska kunskapsintensiva konsultföretag värderar och redovisar sitt humankapital, vi vill även undersöka hur likheterna ser ut mellan företagen. Vi vill till sist också få en insikt i vilka intressenter som kunskapsintensiva konsultföretag redovisar humankapital till och varför. Metod: En kvalitativ studie har utförts med en abduktiv ansats. Data var baserat på åtta intervjuer med antingen VD eller ekonomiansvarig i kunskapsintensiva konsultföretag. Insamlade data analyserades med en tematisk analys där vi identifierade och analyserade teman. Resultat och slutsats: Företagen värderar humankapital baserat på hur mycket personalen genererar genom branschspecifika nyckeltal. De värderar också humankapitalet kvalitativt och narrativt. Detta redovisas främst till interna intressenter så som företagsledningen, styrelsen och ägare. Den enda externa kommunikationen av humankapital sker till kunder för att del av konsulternas kompetens, erfarenhet etcetera. Två konsultföretag berättar också att deras kunder har krav på humankapitalredovisning genom CV vid uppdrag.
Title: Human capital in knowledge-intensive consulting firms – A qualitative study about how human capital is measured and reported in knowledge-intensive consulting firms Background: Human capital is a part of a firm’s intellectual capital which can be defined as the skill, competence and education of its employees. Despite the importance of human capital in firms and particularly within knowledge-intensive firms, the measuring and accounting of it as an asset in the firm’s balance sheet has been a complex and controversial topic for decades. Purpose: The purpose of this study is to gain a better insight into how Swedish knowledge-intensive consulting firms measure and report their human capital. Furthermore, we also want to investigate how the similarities is shown between the firms. Finally, we want to gain insight into which stakeholders that knowledgeintensive consulting firms report human capital to and why. Methodology: A qualitative study has been conducted with an abductive approach. The data was based on eight interviews with the CEO or the CFO in knowledgeintensive consulting firms. The collected data was analyzed with a thematic analysis where we identified and analyzed themes. Results and conclusions: The firms measure human capital based on how much the employees generate through industry-specific performance indicators. They also measure human capital qualitatively and narratively. This is mainly reported to internal stakeholders such as management, board and owners. The only external communication of human capital is to clients in order to share the consultants’ expertise, experience etcetera. Two consulting firms also say that their clients have requirements for human capital accounting through CV’s.
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Giržadienė, Sigita. "Vertybinių popierių biržoje listinguojamų įmonių intelektinio kapitalo vertinimas." Master's thesis, Lithuanian Academic Libraries Network (LABT), 2014. http://vddb.library.lt/obj/LT-eLABa-0001:E.02~2014~D_20140603_133447-96085.

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Magistro baigiamajame darbe išnagrinėta įmonių intelektinio kapitalo vertinimo koncepcija. Pirmoje darbo dalyje teoriniu požiūriu remiantis tiek moksline lietuvių, tiek užsienio autorių literatūra. Analizuojama intelektinio kapitalo, kaip subjekto, koncepcija, struktūra, įmonių intelektinio kapitalo vertinimo metodai. Antroje darbo dalyje aptariamas intelektinio kapitalo vertinimo būtinumas, procesas, metodika. Sukurtas įmonės intelektinio kapitalo vertinimo modelis, pateikiami vertinimo metodai hipotezių tikrinimui: turto grąža (ROA), nuosavo kapitalo grąža (ROE), pridėtinės vertės intelektualusis koeficientas (VAICTM), intelektinio kapitalo efektyvumo koeficientas (ICE), apskaičiuojamoji nematerialioji vertė (CIV), tikrinami koreliaciniai ryšiai tarp rodiklių. Tyrmui atlikti atrinkos 10 OMX Vilnius ir 6 OMX Talinas vertybinių popierių biržose listinguojamos Oficialiojo sąrašo įmonės. Trečioje darbo dalyje atliekamas empirinis tyrimas, pateikiami biržoje listinguojamų įmonių intelektinio kapitalo vertinimo rezultatai 2009 – 2012 metais, intelektinio kapitalo lygio rodiklių koreliaciniai ryšiai tarpusavyje ir su įmonių turto grąžos ROA ir nuosavo kapitalo grąžos ROE finansiniais rodikliais. Gauti vertinimo rezultatai lyginami su OMX Talinas vertybinių popierių biržoje listinguojamų įmonių rezultatais. Darbo pabaigoje pateikiamos išvados ir siūlymai sudaryto modelio gerinimui.
This Master’s thesis examines the concept of intellectual capital valuation of listed companies. The first part of the thesis analyses the concept of intellectual capital as a subject, its structure and methods of intellectual capital valuation from the theoretical point of view on the basis of scientific literature of both Lithuanian and foreign authors. The second part of the thesis discusses the necessity, process and methodology of intellectual capital valuation. Intellectual capital valuation model of a company is created and valuation methods to test hypotheses are presented: return on assets (ROA), return on equity (ROE), value added intellectual coefficient (VAICTM), intellectual capital efficiency ratio (ICE), calculated intangible value (CIV), correlations between the indicators are examined. 10 companies listed in the Official List of OMX Vilnius and 6 of OMX Tallinn have been selected for the research. The empirical study is carried out in the third part of the thesis, where the results of intellectual capital valuation of listed companies in 2009 – 2012 as well as intercorrelations of the indicators of intellectual capital level and correlations among return on assets ROA and return on equity ROE financial indicators of the companies are presented. The obtained valuation results are compared to the results of companies listed in OMX Tallinn Stock Exchange. Finally, the conclusions and recommendations to improve the formed model are provided at the end of the... [to full text]
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Books on the topic "Intellectual capital measurement methods"

1

Fund, International Monetary, ed. Final report of the Working Party on the Measurement of International Capital Flows. Washington, D.C: International Monetary Fund, 1992.

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Welfe, Władysław. Knowledge-based economies: Models and methods. Frankfurt am Main: Peter Lang, 2009.

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Baxter, Marianne. The effects of variable capital utilization on the measurement and properties of sectoral productivity: Some international evidence. Cambridge, MA: National Bureau of Economic Research, 2001.

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Biesebroeck, Johannes van. Cross-country conversion factors for sectoral productivity comparisons. Cambridge, MA: National Bureau of Economic Research, 2004.

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Biesebroeck, Johannes van. Cross-country conversion factors for sectoral productivity comparisons. Cambridge, Mass: National Bureau of Economic Research, 2004.

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Bercot, Régine. Devenir des individus et investissement au travail. Paris, France: L'Harmattan, 1999.

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Belles-Sampera, Jaume, Montserrat Guillén, and Miguel Santolino. Risk Quantification and Allocation Methods for Practitioners. NL Amsterdam: Amsterdam University Press, 2017. http://dx.doi.org/10.5117/9789462984059.

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Risk Quantification and Allocation Methods for Practitioners offers a practical approach to risk management in the financial industry. This in-depth study provides quantitative tools to better describe qualitative issues, as well as clear explanations of how to transform recent theoretical developments into computational practice, and key tools for dealing with the issues of risk measurement and capital allocation.
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Kravchenko, Yuriy. Surveying. ru: INFRA-M Academic Publishing LLC., 2017. http://dx.doi.org/10.12737/textbook_5900a29b032774.83960082.

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The contents of the book corre-sponds to the curriculum of surveying for building schools. Including historical and general information about on geodesy, the basic principles of treatment results of geodetic measurements, information about topographic maps and plans and solutions the problems with their use, description of instruments and methods of measurement of angles, distances and excesses on the earth surface, information about horizontal and vertical geo-detic networks, methods for creat-ing and processing survey geodes-ic networks, types and methods of survey, a description of the meth-ods removal projects in nature, description of the geodetic works in prospecting, designing and con-struction of objects capital con-struction.
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International Federation of Accountants. Financial Management and Accounting Committee., ed. The measurement and management of intellectual capital: An introduction. New York: IFAC, 1998.

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Khavandkar, Jalil. Intellectual Capital: Management, Development and Measurement Models 2 editions (2009). Ministry of Science, Research and Technology Press, 2009.

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Book chapters on the topic "Intellectual capital measurement methods"

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Lin, Carol Yeh-Yun, and Leif Edvinsson. "Methods and National Intellectual Capital Ranking of 40 Countries." In National Intellectual Capital, 17–31. New York, NY: Springer New York, 2010. http://dx.doi.org/10.1007/978-1-4419-7377-1_3.

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Aiken, Lewis R. "Measurement Concepts and Methods." In Assessment of Intellectual Functioning, 29–53. Boston, MA: Springer US, 1996. http://dx.doi.org/10.1007/978-1-4757-9304-8_2.

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Bronzetti, Giovanni, Graziella Sicoli, Maria Serena Chiucchi, and Marco Giuliani. "Intellectual Capital Measurement, Management, and Valuation." In SIDREA Series in Accounting and Business Administration, 21–32. Cham: Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-80737-5_2.

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Cuganesan, Suresh. "Enabling Relational Capital Through Customer Performance Measurement Practices." In The Routledge Companion to Intellectual Capital, 211–35. Abingdon, Oxon ; New York, NY : Routledge, 2018.: Routledge, 2017. http://dx.doi.org/10.4324/9781315393100-14.

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Montemari, Marco, and Maria Serena Chiucchi. "Enabling Intellectual Capital Measurement Through Business Model Mapping." In The Routledge Companion to Intellectual Capital, 266–83. Abingdon, Oxon ; New York, NY : Routledge, 2018.: Routledge, 2017. http://dx.doi.org/10.4324/9781315393100-17.

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Werner, Shirli. "Measurement Methods to Assess Intellectual Disability Stigma." In Intellectual Disability and Stigma, 15–27. London: Palgrave Macmillan UK, 2016. http://dx.doi.org/10.1057/978-1-137-52499-7_2.

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Bornemann, Manfred. "Intellectual Capital: Measurement Approaches as Prerequisite for Management?" In The Future of Knowledge Management, 254–67. London: Palgrave Macmillan UK, 2006. http://dx.doi.org/10.1057/9780230371897_14.

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Zadjabbari, B., P. Wongthongtham, and T. S. Dillon. "Towards Ontology as Knowledge Representation for Intellectual Capital Measurement." In Lecture Notes of the Institute for Computer Sciences, Social Informatics and Telecommunications Engineering, 232–39. Berlin, Heidelberg: Springer Berlin Heidelberg, 2009. http://dx.doi.org/10.1007/978-3-642-03978-2_21.

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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, 201–26. Cham: Springer International Publishing, 2018. http://dx.doi.org/10.1007/978-3-319-71434-9_9.

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Holienka, Marian, Anna Pilková, and Miroslava Kubišová. "The Influence of Intellectual Capital Performance on Value Creation in Slovak SMEs." In The Essence and Measurement of Organizational Efficiency, 65–77. Cham: Springer International Publishing, 2016. http://dx.doi.org/10.1007/978-3-319-21139-8_5.

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Conference papers on the topic "Intellectual capital measurement methods"

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Teixeira Ramada, Óscar. "Intellectual Capital and Measurement Methods: Some Specific Contributions from the Literature." In Human Interaction and Emerging Technologies (IHIET-AI 2022) Artificial Intelligence and Future Applications. AHFE International, 2022. http://dx.doi.org/10.54941/ahfe100878.

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The goal of this paper is to see what contributions the specialized literature makes on methods of measuring the intellectual capital. It was found that they are a plethora of methods with little or no association between them that can constitute a common denominator and that allow for widespread application to any company, any activity sector and at any moment of time. Given the intangible nature of intellectual capital, ways of measuring it prove difficult to apply generically. It appears that, if a company is capital intensive even though it has fewer workers, it has more intellectual capital than one that is labor intensive and has more workers. However, the reverse is also likely to occur. Thus, more than measuring the intellectual capital, it is urgent to have a definition of it in order to move on to the phase of its measurement and general application, in reality. It is a reality far from contemporaneity, even if important progress is recognized.
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Pap, Endre, Miloš Petković, Ana Blagojević, and Snežana Stanišić. "Importance of Intellectual Capital Components in Management Decision-Making Processes of French Companies:an Empirical Study Using Shapley’S Value and Lambda Fuzzy Measurement Method." In FINIZ 2019. Belgrade, Serbia: Singidunum University, 2019. http://dx.doi.org/10.15308/finiz-2019-70-77.

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DONG, TSE-PING, and WEN-CHIH CHEN. "MEASUREMENT INDOCATORS OF INTELLECTUAL CAPITAL – A CRITICAL REVIEW." In Proceedings of the International Conference on ICMMS 2008. IMPERIAL COLLEGE PRESS, 2010. http://dx.doi.org/10.1142/9781848165106_0037.

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Xia, Tongshui, and Jianfang Niu. "A Study on the Measurement of Regional Intellectual Capital." In 2010 International Conference on E-Product E-Service and E-Entertainment (ICEEE 2010). IEEE, 2010. http://dx.doi.org/10.1109/iceee.2010.5660831.

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Sulastri, Yuki Fitria, and Chichi Andriani. "Exploration of Dimensions and Measurement in Intellectual Capital Modeling." In 4th Padang International Conference on Education, Economics, Business and Accounting (PICEEBA-2 2019). Paris, France: Atlantis Press, 2020. http://dx.doi.org/10.2991/aebmr.k.200305.159.

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Aksinina, O. S. "Development Of Methods Of Intellectual Capital Evaluation In The Organization." In Global Challenges and Prospects of The Modern Economic Development. European Publisher, 2021. http://dx.doi.org/10.15405/epsbs.2021.04.02.170.

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Alimuddin, Alimuddin, Novitasari Eni, Ichsan Hisyam, and Iqra Pradipta Andi. "Intellectual Capital As A Financial Performance Measurement In Public Sector." In 2nd International Conference on Accounting, Management, and Economics 2017 (ICAME 2017). Paris, France: Atlantis Press, 2017. http://dx.doi.org/10.2991/icame-17.2017.9.

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Prawitasari, Dian, Ririh Dian Pratiwi, and Nila Tristiarini. "The Effect of Intellectual Capital Measurement on Profitability and Market Price." In 1st Economics and Business International Conference 2017 (EBIC 2017). Paris, France: Atlantis Press, 2018. http://dx.doi.org/10.2991/ebic-17.2018.30.

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Kozera-Kowalska, Magdalena, and Rafal Baum. "MEASUREMENT OF INTELLECTUAL CAPITAL IN AGRICULTURAL ENTERPRISES: A CASE STUDY IN POLAND." In 10th Economics & Finance Conference, Rome. International Institute of Social and Economic Sciences, 2018. http://dx.doi.org/10.20472/efc.2018.010.015.

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Garcia, Victor Hugo Medina, Elmer Yesid Fajardo Rodriguez, and Lina Maria Medina Estrada. "Knowledge management model and measurement of intellectual capital in the financial sector." In 2018 13th Iberian Conference on Information Systems and Technologies (CISTI). IEEE, 2018. http://dx.doi.org/10.23919/cisti.2018.8399196.

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