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Journal articles on the topic 'Intellectual capital measurement'
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1
Jurczak, Jolanta. "Intellectual Capital Measurement Methods." Economics and Organization of Enterprise 1, no. 1 (2008): 37–45. http://dx.doi.org/10.2478/v10061-008-0005-y.
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Kannan, Gopika, and Wilfried G. Aulbur. "Intellectual capital: Measurement effectiveness." Journal of Intellectual Capital 5, no. 3 (2004): 389–413. http://dx.doi.org/10.1108/14691930410550363.
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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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Michalczuk, Grażyna, and Julita Fiedorczuk. "NATIONAL INTELLECTUAL CAPITAL MEASUREMENT – SELECTED PROBLEMS." PRACE NAUKOWE UNIWERSYTETU EKONOMICZNEGO WE WROCŁAWIU, no. 509 (2018): 282–91. http://dx.doi.org/10.15611/pn.2018.509.24.
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Cronje, Christo Johannes, and Sindiswa Moolman. "Intellectual capital: Measurement, recognition and reporting." South African Journal of Economic and Management Sciences 16, no. 1 (2013): 1–12. http://dx.doi.org/10.4102/sajems.v16i1.244.
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In the past few decades, the economy has moved from an industrial to a knowledge economy. Consequently, basic factors of production now no longer comprise only natural resources, capital and labour, but also intellectual capital. Despite the shift from an industrial to a knowledge economy, the accounting framework and financial reporting have not changed sufficiently to include intellectual capital. The research problem attempts to explore whether the theory of accounting should be modified for a standardised and comparable approach when accounting and reporting on intellectual capital. To solve the research problem, a literature review and content analysis on corporate annual reports were used. The results of this study indicate that the theory of accounting should be modified to ensure a standardised and comparable approach when accounting and reporting on intellectual capital in corporate annual reports.
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Dumay, John C. "Intellectual capital measurement: a critical approach." Journal of Intellectual Capital 10, no. 2 (2009): 190–210. http://dx.doi.org/10.1108/14691930910952614.
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M’Pherson, Philip K., and Stephen Pike. "Accounting, empirical measurement and intellectual capital." Journal of Intellectual Capital 2, no. 3 (2001): 246–60. http://dx.doi.org/10.1108/eum0000000005659.
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Lin, Carol Yeh Yun, and Leif Edvinsson. "National intellectual capital model and measurement." International Journal of Knowledge-Based Development 3, no. 1 (2012): 58. http://dx.doi.org/10.1504/ijkbd.2012.045570.
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Užienė, Lina, and Evelina Stankutė. "Factors Influencing Intellectual Capital Measurement Practices." Procedia - Social and Behavioral Sciences 213 (December 2015): 351–57. http://dx.doi.org/10.1016/j.sbspro.2015.11.550.
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Mačerinskienė, Irena, and Rasa Aleknavičiūtė. "Comparative Evaluation of National Intellectual Capital Measurement Models." Verslas: Teorija ir Praktika 16, no. 1 (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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Javadi, Hadi Kord, Zahra Kohandel, and Khadije Fardi. "ANALYSIS OF RELATIONSHIPS BETWEEN INTELLECTUAL CAPITAL AND MEASUREMENT PERFORMANCE INDICATORS OF THE PHARMACEUTICAL COMPANIES IN TEHRAN STOCK EXCHANGE." Ciência e Natura 37 (September 14, 2015): 58. http://dx.doi.org/10.5902/2179460x19440.
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http://dx.doi.org/10.5902/2179460X19440Intellectual Capital is the most precious possession of companies in modern economy; therefore, Intellectual Capital of industrial centers is ever-increasingly changing to become the chief indicators both in company operations and in improving its ability to manage the organization capitals. In the main, the current study aims to investigate the relationship between the Intellectual Capital and performance measurement. In this research, the independent variable is the intellectual capital having three dimensions of human, structure and physical capitals, and the dependent variable is the organization operation with two dimensions of economical and accounting which are going to be assessed in this study. The Statistical population is the pharmaceutical companies admitted in the Tehran Stock Exchange from 1387 to 1391 amounting to 30 companies in total. This research investigates the time span from the beginning of 1387 up to the end of year, 1391. Data relevant to variables has been collected by the software of the Stock Exchange. The collection of data has been carried out by means of SPSS. In this study, the researcher used the descriptive and inferential statistics (Spearman test) and the results show that the hypotheses are a s follows 1. There is statistical significance between intellectual capital and performance measurement, 2. There is no statistical significance between the intellectual capital and ROR of the owners’ salary, 3. There is no statistical significance between the intellectual capital and the ROR of the properties, 4. There is statistical significance between the intellectual capital and the value added of the market, 5. There statistical significance between the intellectual capital and economic value added.
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Jordão, Ricardo Vinícius Dias, and Vander Ribeiro de Almeida. "Performance measurement, intellectual capital and financial sustainability." Journal of Intellectual Capital 18, no. 3 (2017): 643–66. http://dx.doi.org/10.1108/jic-11-2016-0115.
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Purpose One of the main contemporary challenges in organisations is finding ways of measuring their intellectual capital (IC), and its effects on competitiveness and financial sustainability. The purpose of this paper is to analyse the influence of IC on the long-term financial performance of Brazilian companies. Design/methodology/approach Considering that previous studies have not been able to explain the role of IC in financial sustainability (measured by long-term corporate performance), this paper attempts to fill this gap by means of a quantitative, descriptive and applied study. Based on the theories of knowledge management, accounting and finance, the authors have undertaken a study of the companies listed on the BM&FBovespa, based on secondary data, using a multi-industrial cut, over the period 2005 to 2014, using descriptive and multivariate statistics. Findings The analysis supports three major conclusions: IC influences positively the profitability and corporate return of these companies; the more intangible-intensive public companies listed on the BM&FBovespa demonstrate higher financial sustainability than the others, in terms of profitability and corporate return, either individually, globally or by industry; and that IC helps increase financial performance, systematically, over time. Research limitations/implications Contributions of the following types were sought: theoretical (increasing an understanding of the effects of IC on business performance from a long-term perspective – an understanding that is still only incipient in the management literature); and empirical (increasing an understanding of the role of IC in the differentiation of companies, in organisational profitability and on the return on applications of resources). Practical implications The original proposal for the measurement of financial performance presented in this paper proved to be valid and consistent, complementing what is known about the subject under examination, contributing to the improvement of management theory and practice and providing a competitive benchmarking process. This can make it possible for company analysts or managers to evaluate their company in relation to its industry or its market as a whole by means of such indicators, individually or combined with other quantitative or qualitative metrics. Originality/value The results of this research reduce a gap in the management and accounting literature, as they shed light on the performance measurement process. In addition to the range and depth of the statistical tests carried out, attention should be drawn to the originality of the proposal presented in this paper. This facilitates the measurement of the effects of IC on financial performance through the selection and application of specific indicators for the assessment of the contribution of IC to organisational results.
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Krušinskas, Rytis, and Jurgita Bruneckienė. "MEASUREMENT OF INTELLECTUAL CAPITAL OF LITHUANIAN CITIES BY A COMPOSITE INDEX." Journal of Business Economics and Management 16, no. 3 (2014): 529–41. http://dx.doi.org/10.3846/16111699.2012.729155.
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The article comprises analysis of theoretical and practical aspects of measurement of the city's intellectual capital. This article includes analysis of the intellectual capital concept and possibilities of its application at the city level, generalization of the organization intellectual capital models and principles, which, considering the macro-level context and overview of tendencies of economic growth, are applied for measurement of intellectual capital of the city. The newly created city's intellectual capital balance index is presented. The empirical application of the method proved that it is an appropriate tool for the measurement of the city's intellectual capital within a country, which corresponds to the second level NUTS of the European Union. This article is one of the ambitions to promote the methodological background for urban governance and improvement of intellectual capital as well as competitiveness of Lithuanian cities. The city's intellectual capital balance index can be used as the tool for assessment of efficiency and timeliness of the urban and national development strategies, also as the tool for publicity for innovation, creativity and “smartness” of the city or the whole country.
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Claver-Cortés, Enrique, Patrocinio Carmen Zaragoza-Sáez, Hipólito Molina-Manchón, and Mercedes Úbeda-García. "Intellectual capital in family firms: human capital identification and measurement." Journal of Intellectual Capital 16, no. 1 (2015): 199–223. http://dx.doi.org/10.1108/jic-04-2014-0046.
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Purpose – Based on the literature devoted to family firms and the intellectual capital-based view of the firm, the purpose of this paper is not only to identify the most important human capital intangibles owned by family firms but also to show a number of indicators that can help measure them. Design/methodology/approach – A qualitative case-study-based research approach was adopted taking as reference: 25 family firms belonging to different sectors; previous works existing in the literature; and the intellectus model. Findings – The present study identifies ten intangibles associated with the human capital of family firms and shows 60 indicators that can be used to measure them. It additionally provides empirical evidence and gives examples of these intangibles through the analysis of 25 international family firms. Research limitations/implications – The difficulty in collecting all the human capital intangibles of family firms; the problems associated with the creation of accurate indicators; and those specific to the research methodology adopted. Practical implications – Identifying the human capital intangibles of family firms and their indicators can help managers become aware of their importance, and this will consequently help them improve their management. This could be an interesting starting point to value these intangibles in the balance sheet as well as to draw comparisons between family and non-family organisations. Originality/value – The framework provided by family firms sheds light on several intangibles specific to these firms – precisely for their condition as “family” firms. Those intangibles – human capital intangibles being especially highlighted in this study – provide the basis for the achievement of competitive advantages.
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Paszko, Julita. "Intellectual capital of European Union countries (EU-28) – measurement concept." Optimum. Economic Studies, no. 3(101) (2020): 107–22. http://dx.doi.org/10.15290/oes.2020.03.101.09.
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Purpose – The aim of the present research paper is to enrich the achievements of science through a description of a theoretical-methodological approach to measuring the national intellectual capital (NIC) along with its application in the evaluation of the European Union countries (2015). Research method – The synthetic indicator, describing the intellectual capital of the EU countries was quantified by using the TOPSIS method. The year 2015 is the study period. Results – The estimation results confirm the diversity of the intellectual capital level in the 28 countries of the EU. The highest index value applies to Sweden. Romania takes the last – 28th place and belongs to the fourth typological group with a very low potential of intellectual capital. Originality /value / implications /recommendations – The new perspective on defining and taxonomy of intellectual capital (including ecological capital) is a kind of novum in this area. As a result, the elaborated ranking of the EU countries provides a new, wider perspective on the intellectual capital issues.
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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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Pylypenko, Yu, V. Prokhorova, L. Halkiv, O. Koleshchuk, and Yu Dubiei. "Innovative intellectual capital in the system of factors of technical and technological development." Naukovyi Visnyk Natsionalnoho Hirnychoho Universytetu, no. 6 (December 25, 2022): 181–86. http://dx.doi.org/10.33271/nvngu/2022-6/181.
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Purpose. To define the essence and structure of the innovative intellectual capital and substantiate the quantitative indicators for its measurement. Methodology. During the research, the following general scientific methods of scientific knowledge were applied: system analysis to clarify the essence of innovative intellectual capital and its structure; a method of analysis and synthesis to substantiate the components of the innovative intellectual capital index; economic and mathematical methods to calculate the index value for certain countries of the world. Findings. The essence of innovative intellectual capital is analyzed as a set of intangible assets of the country, which characterize the real and potential ability of human capital to use knowledge and information for innovative economic growth. Its three structural elements human, structural, and network social capitals are identified and characterized. A method of quantitative measurement of innovative intellectual capital is substantiated by representing the same-name index. The value of the innovative intellectual capital indices is calculated in terms of sampling of 26 world countries; its dynamics over three years is shown, and direct relationship between its level and the GDP indicator of the respective country is proven. Originality. The essence of innovative intellectual capital and its structure is substantiated; the index of innovative intellectual capital is proposed, and its value is calculated for the selected world countries; the direct dependence between its level and the GDP indicator of the respective country is proved. Practical value. The proposed index of innovative intellectual capital makes it possible to select more effectively the directions of the national economic policy in the field of technical and technological development.
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Chahal, Hardeep, and Purnima Bakshi. "Measurement of Intellectual Capital in the Indian Banking Sector." Vikalpa: The Journal for Decision Makers 41, no. 1 (2016): 61–73. http://dx.doi.org/10.1177/0256090916629253.
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Executive Summary Intellectual capital has recently been receiving increased attention from both academic communities and practitioners, and is identified as an important strategic asset which provides sustainability and yields better performance. It also gives rise to the view that the organizations which possess skilled, creative, and distinctive knowledgeable employees along with supportive organizational structures and systems, and maintains cordial customer relations contribute in achieving superior organizational position. Hence, it is important to understand to what extent intellectual capital is efficiently utilized by specific sectors in creating value for organizations ( Kamath, 2007 ). The present study aims to develop, establish, and empirically validate the intellectual capital scale in the banking sector, in the context of emerging economies like India. Data were collected from three executives each (including one manager and two senior employees) from 144 branches of 21 public and seven private commercial banks operating in Jammu city, India. The three senior most executives were purposively selected because of being more knowledgeable and experienced. The study established the intellectual capital scale as a multidimensional scale comprising human capital, relational capital, and structural capital. All the three dimensions were found to significantly contribute to the intellectual capital, among which relational capital contributed relatively more, followed by human capital and structural capital. Relational capital consists of important items like meeting with customers, customer feedback, and knowledge and regular customer interaction. Similarly, human capital dimension consists of significant items like employee creativity, devoted staff, training and education, experience, attitude, and innovative employees. Structural capital is a composite of valuable items like structure, systems, information technology, capabilities, culture, empowerment, and service quality which helps in developing intellectual capital. The research findings can help bank managers in determining how to generate value using human, structural, and relational capital. For instance, the study findings offer valuable insight into how the managers can improve bank’s structural capital by encouraging innovation ability among employees, positive culture, and strengthening information technology in terms of continuously updating software and hardware. The study is limited to public and private commercial banks operating in Jammu city. In future, the scale validation can be undertaken to investigate whether the three-dimensional intellectual capital scale can be generalized for other industries and countries.
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Fischer, Mary, and Treba Marsh. "Recognizing Intellectual Capital As An Asset." Journal of Business & Economics Research (JBER) 12, no. 2 (2014): 177. http://dx.doi.org/10.19030/jber.v12i2.8533.
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The revised definition of an asset by the FASB and GASB gives way to the recognition of the fair value of another off-balance sheet value. Interest in recognizing intellectual capital as an asset of the organization has grown out of dissatisfaction with traditional financial accounting and reporting directed toward manufacturing, trading of goods, and service activities which ignore the organizational asset values based on knowledge, expertise and technology. The growing interest in intellectual capital (IC) and knowledge management reflects an awareness of the need for identification, utilization, and measurement of an organizations most valuable asset. This paper identifies the importance of the IC value, discusses the research emphasis placed on it by others, and develops a fair value measurement model. The model provides a basis not only for identifying crucial aspects of effective knowledge management, but also for emphasizing the interdependence, and the synergy that may be created through recognition. Measurement techniques are presented together with a process for stakeholder communication that establishes the groundwork for future empirical investigation and analysis.
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ARI, Nazmiye Ãœlkü. "A Theoric Study About Management and Measurement of Intellectual Capital." Information Management and Business Review 6, no. 4 (2014): 200–206. http://dx.doi.org/10.22610/imbr.v6i4.1115.
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With the winds of global competition, individual and mass improvements that experienced in the transition to the information society caused occurence of many concepts. In the other words, the improvements in the communication and information technologies caused strong fundamental changes by affecting organizations’ structures, functioning and competitiveness. With these changes, new formations occured and intellectual capital are started to be considered. All these improvements and changes connected the future of today’s organizations to intellectual capital which has been known as the capability and power of producing the knowledge and converting it to a source of wealth. In today’s information age, to have the intellectual capital is so important. It became more important with management improvement of it and becoming more visible as it gives an advantage of competition and an increase of market value to the organizations. Fort this purpose, in this study, the concept of intellectual capital and management and measurement of intellectual capital have been defined as a theoretical perspective. The change and development of the point of view to intellectual capital concept has been defined.
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Ковальов, Анатолій Іванович, та Олександр Сергійович Літвінов. "ВИМІРЮВАННЯ РІВНЯ РОЗВИТКУ ІНТЕЛЕКТУАЛЬНОГО КАПІТАЛУ ПРОМИСЛОВИХ ПІДПРИЄМСТВ УКРАЇНИ". Bulletin of the Kyiv National University of Technologies and Design. Series: Economic sciences 131, № 1 (2019): 82–97. http://dx.doi.org/10.30857/2413-0117.2019.1.9.
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Understanding of the enterprise intellectual capital development concept entails irreversible, targeted, regular, qualitative changes in the state of its objects. Therefore, the scientists face the problem of quantitative measurement of the state of intellectual capital and its changes. In turn, the measurement process involves the procedure of attributing the numbers to the characteristics of intellectual capital development subject to certain rules with the purpose of replacing the research of the of intellectual capital development by the study of its numerical model. This triggers the need to develop a theoretical and methodological framework for measuring the level of enterprise intellectual capital development through building a step-by-step analysis, identification of indices and indicators and their specific effects on intellectual capital development. To assess the degree of intellectual capital development, a taxonomic analysis should be used since it allows to account for a number of latent factors which may have a multi-directional relationship with the level of development as well as different units of measurement. Moreover, the taxonomy method helps to estimate the distance of the level of enterprise intellectual capital development from the standard and that of other companies and offers a possibility to reveal additional resources in intellectual capital development. The study attempts to explore theoretical and methodological premises to measure the level of intellectual capital development which consist of a sequence of 12 analysis stages. Thus, enterprise management gains a benefit to identify hidden, latent development characters of each of the four components of intellectual capital. As a result of the evaluation of particular components of intellectual capital development by means of classical, modified, and integrated algorithms we obtain an integral assessment of the enterprise intellectual capital development. Practical testing of theoretical and methodological foundations for measuring the degree of intellectual capital development was performed based on evidence from 14 domestic industrial enterprises.
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Demartini, Paola, and Paola Paoloni. "Implementing an intellectual capital framework in practice." Journal of Intellectual Capital 14, no. 1 (2013): 69–83. http://dx.doi.org/10.1108/14691931311289020.
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PurposeThe purpose of this paper is to analyse the transition from measurement to management in relation to intellectual capital (IC). It aims to understand the relationships between measurement of IC and operational activities, strategies and context.Design/methodology/approachThis study takes an “action research” perspective to investigate the management of the analysed company in respect to IC.FindingsThe study concerns a company operating in the field of electronics and defence, which has developed a model of IC management. Every project set up by the company that impacts on IC is subject to measurement, valuation and reporting. This model aims to be an effective support to general management, providing a link between intangible assets and capabilities that create value.Originality/valueThis study does not aim to develop a framework for IC measurement but to highlight the process leading to implementing an IC framework in practice.
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Hatamizadeh, Nikta, Mohammad Ahmadi, Roshanak Vameghi, and Mohammad Ali Hosseini. "Intellectual capital in rehabilitation organizations." Journal of Health Research 34, no. 3 (2020): 195–207. http://dx.doi.org/10.1108/jhr-04-2019-0077.
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PurposeThis paper aims to clear ambiguities regarding the definition of intellectual capital and its components in the evaluation of rehabilitation organizations.Design/methodology/approachA preliminary definition of intellectual capital and its three domains of human, relational and structural capital and separate lists of proposed components for each domain was developed based on the results of a previous study. Fourteen experts in rehabilitation, health management and management engaged in Delphi rounds to reach agreed-upon definitions. Their ideas on relevance and the measurements of each proposed component in the assessment of intellectual capital in rehabilitation organizations were gathered by a questionnaire.FindingsIntellectual capital was defined as “The capital that emerges from the interaction of human resources’ ‘ability to think’ and to ‘create ideas’ with ‘a favorable internal and external organizational environment’ (including the managerial, social, structural, and physical environment, as well as communication between the inside and outside of the organization).” This capital is expected to gradually increase with further education, skills training and the gaining of experience by staff and managers. Also, the further development of intra-organizational structures and inter-relations with the market will empower the organization to adapt to continually changing circumstances, leading to competitive value and profit. Finally, a list of 101 proposed components was agreed upon in the evaluation of intellectual capital in rehabilitation organizations.Originality/valueThis paper may lead to the development of measurement tools and ultimately to planning effective programs to increase intellectual capital in rehabilitation organizations.
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Jardón, Carlos-Maria Fernandez, and Amandio F. C. Silva. "Human Capital as a Mediating Factor of Structural Capital and Value Addition." International Journal of Knowledge Management 18, no. 1 (2022): 1–13. http://dx.doi.org/10.4018/ijkm.291103.
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Structural capital is one of the components of intellectual capital. The measurement is essential in order to obtain the real value of intellectual capital and its influence on the profitability of the business. The measurement of structural capital value addition can be done directly or via the mediating effect of another component of intellectual capital, i.e. human capital or relational capital. Human capital has been selected as the mediating component for this study based on findings of previous studies that advocate its importance as a major determinant that enhances structural capital changes. This paper aims at measuring the influence of human capital as a mediating factor on the capacity of structural capital value addition for the period of 2002-2018, for Galicia (Spain) and Portugal.
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Michalczuk, Grażyna, and Julita Fiedorczuk. "National Intellectual Capital Taxonomy." Economics and Business 32, no. 1 (2018): 89–101. http://dx.doi.org/10.2478/eb-2018-0007.
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Abstract The concept of national intellectual capital (NIC) is in its early stage of development. NIC has a complicated and heterogeneous nature with NIC models displaying varying levels of aggregation and structure as well as inconsistent accuracy. As a result, the authors’ standpoints differ according to definition and NIC taxonomy. The aim of this article is to analyze NIC taxonomy and to organize and classify the scattered and often inadvertent intangible generators of the country’s wealth. The results of the research confirm a lack of a generally accepted definitional and taxonomic approach to NIC making a search for an acceptable solution necessary since without it the measurement and comparability of results or even the management and control of the intellectual capital of the country will not be possible. Besides contemplating the existing approaches of NIC division, the authors create their own NIC taxonomy and describe its components by presenting an original understanding of NIC components. This is extremely important because the subject of NIC has not yet been scientifically sufficiently exhausted.
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Pienaar, Jaco. "Intellectual Capital (IC) Measurement in the Mass Media Context." Journal of Information & Knowledge Management 11, no. 04 (2012): 1250029. http://dx.doi.org/10.1142/s0219649212500293.
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Mass media is the key influencer of public opinion. The influence is not only limited to political and social, but also relates to organisational and economical reputation and brands. Within public opinion, organisations must manage how they are represented competitively within mass media so that they can develop their brand strategically to grow and compete in the current global knowledge economy. This is where the link to Intellectual Capital (IC) Measurement is significant. IC, as the sum of all an organisation's intangible assets drives a company's presence and value within the media, albeit related to human, structural or relational capital attributes. The measurement, therefore, of IC in the mass media context is invaluable to understand how a company is placed strategically and competitively in the external space, and how this links to internal activities, goals and outcomes. This paper is an attempt to address some of the issues related to IC measurements in the mass media context by suggesting a framework that provides a multi-disciplinary and holistic approach to the understanding and contextualising of the organisation's presence in the public space.
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Sukarno, Gendut, Wulan Retno Wigati, Sulastri Irbayuni, and Mas Anienda Tien Fitriyah. "Mapping in Intellectual Capital Measurement in Creative Industries in East Java." International Journal of Financial Research 10, no. 5 (2019): 145. http://dx.doi.org/10.5430/ijfr.v10n5p145.
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In the context of global competition, competition not only occurs in the world of industry and trade, but also applies to creative businesses or more specifically creative industries which are industries that come from the utilization of individual skills, creativity and talent in creating welfare and employment use. Problems in managing SMEs and creative industries that have not been resolved are intellectual capital issues.One approach used in the assessment and measurement of knowledge assets (intellectual property / assets) is Intellectual Capital which consists of 3 main elements, namely Human Capital, Structural Capital, and Relational Capital. Creative industries are industries that are unique and emphasize creativity, innovation and utilization of individual talents need to get maximum management. The purpose of this study is to find a model, the appropriate components of intellectual capital, and to get a real picture of the rules of Human Capital; Structural Capital and Relational Capital for creative industries in East Java. The sample in this study is the owner / manager / leader of 5 creative industry sub-sectors in 9 cities in East Java (Surabaya, Pasuruan, Probolinggo, Mojokerto, Batu, Malang, Kediri, Blitar, and Madiun) with a sample of 45 as respondents. The analysis technique used in this study is the Spider Plot Diagram.Based on the results of the survey and studies, the aspect of mapping of intellectual capital in 5 (five) creative industry sub-sectors in East Java shows that relational capital is more dominant followed by human capital, and the lowest is structural capital.
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Juchniewicz, Małgorzata, and Urszula Tomczyk. "Kapitał intelektualny sektora przedsiębiorstw na tle produktu krajowego brutto według województw." Wiadomości Statystyczne. The Polish Statistician 2013, no. 4 (2013): 47–59. http://dx.doi.org/10.59139/ws.2013.04.4.
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This paper presents the results of a study on the relationship between the level of the intellectual capital of companies in the voivodships and the GDP per capita. Used for the analysis a taxonomic classification method, allowed voivodship grouping by intangible resources of companies. On this basis, the selection of diagnostic features, measurement and evaluation of the intellectual capital of the business sector in the provinces was made. Next, the values of correlation coefficients were defined, which showed no statistically significant correlation between the level of intellectual capital in companies and the GDP per capita. There has been, however, determined the relationship between these indicators. Voivodships, in which the intangible assets of enterprises have achieved a high and relatively similar size of the human capital level, structural and environmental conditions also have a high GDP per capita.
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Lusda, I. K. Marla, Hari Wijayanto, and Dedi Budiman Hakim. "MODAL INTELEKTUAL PADA PERUSAHAAN-PERUSAHAAN DI SEKTOR KEUANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2010-2014." JURNAL EKONOMI DAN KEBIJAKAN PEMBANGUNAN 6, no. 1 (2018): 58–81. http://dx.doi.org/10.29244/jekp.6.1.2017.58-81.
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This study aimed to analyze the company's intellectual capital in the financial sector. The financial sector companies listed in the Indonesian Stock Exchange (BEI) 2010-2014 was used as the sample. The sample selection using purposive sampling method. The data used in this study were secondary data from company annual report obtained from the official website of Indonesia Stock Exchange. Measurement of intellectual capital in this study using a model of Value Added Intellectual Coefficients (VAIC) and measurement of financial performance using ratio analysis with ROA as profitability variable, ATO as productivity variable, and GR as variable growth. The results showed that the overall financial performance of the financial sector in the period of observation were top performers and common performers. Based on the value of company’s intellectual capital, the intellectual capital components contributed most was human capital. Keywords: Finance, Intellectual capital, Value added intellectual coefficient, VAIC
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Lusda, I. K. Marla, Hari Wijayanto, and Dedi Budiman Hakim. "MODAL INTELEKTUAL PADA PERUSAHAAN-PERUSAHAAN DI SEKTOR KEUANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2010-2014." JURNAL EKONOMI DAN KEBIJAKAN PEMBANGUNAN 6, no. 1 (2018): 58–81. http://dx.doi.org/10.29244/jekp.6.1.58-81.
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This study aimed to analyze the company's intellectual capital in the financial sector. The financial sector companies listed in the Indonesian Stock Exchange (BEI) 2010-2014 was used as the sample. The sample selection using purposive sampling method. The data used in this study were secondary data from company annual report obtained from the official website of Indonesia Stock Exchange. Measurement of intellectual capital in this study using a model of Value Added Intellectual Coefficients (VAIC) and measurement of financial performance using ratio analysis with ROA as profitability variable, ATO as productivity variable, and GR as variable growth. The results showed that the overall financial performance of the financial sector in the period of observation were top performers and common performers. Based on the value of company’s intellectual capital, the intellectual capital components contributed most was human capital. Keywords: Finance, Intellectual capital, Value added intellectual coefficient, VAIC
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Komnenić, Biserka, and Jovan Njegić. "Measurement of intellectual capital: Theoretical and empirical framework." Skola biznisa, no. 2 (2019): 130–59. http://dx.doi.org/10.5937/skolbiz2-25185.
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Yassin, Dr Alla Talal. "Intellectual Capital Dimension Important Measurement in Industrial Project." Webology 18, Special Issue 04 (2021): 241–52. http://dx.doi.org/10.14704/web/v18si04/web18125.
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The knowledge available in the organization has become a competitive advantage that distinguishes it from other industrial organizations, and the knowledge is represented by the availability of individuals who have information, stored knowledge, and different technologies. The grace of reason and through it thinking is now the most powerful and influential weapon most objective to determine the progress of societies, countries and industrial organizations, so most countries and industrial organizations have worked to take advantage of these capabilities that humans enjoy by investing in it, which leads to obtaining several benefits. The dimensions of intellectual capital management in industrial organizations, or what are called the main areas of their work, are determined to (strategic leadership in industrial organizations, planning intellectual capital, owning, developing, and retaining talent, the organizational culture of industrial organizations geared to results). From the above, the research problem can be formulated in a major question: Which of these four dimensions is the most important dimension, and what is the arrangement of dimensions in terms of importance? The aim of the research is to shed light on the intellectual capital and depend on a clear of a researcher with the aims that it seek to achieves, a descriptive analytical approach has been use, and a research has reaches the sets of result, a most impertinent of which: that after a strategic leadership of a educational institution achieved higher importance in terms of averages followed by the dimension Regarding the organizational culture of industrial organizations, in light of the research results, it is recommended to carry out a broader comprehensive survey of all members of the industrial organization and classify the members according to the affiliation in order to find the differences in the philosophical concept of the importance of removing intellectual capital.
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Pirozzi, Maria Grazia, and Giuseppe Paolo Ferulano. "Intellectual capital and performance measurement in healthcare organizations." Journal of Intellectual Capital 17, no. 2 (2016): 320–50. http://dx.doi.org/10.1108/jic-07-2015-0063.
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Purpose – The purpose of this paper is to define a new conceptual framework or model, to measure and manage organizational performance, both financial/non-financial and intellectual capital (IC), in a healthcare organization. Design/methodology/approach – The integrated new model is produced by integrating the common assessment framework (CAF) model with two other frameworks representing the IC and leadership. These already existing models are originated, respectively by the Health Agency of Emilia-Romagna Region (Italy) and the National Healthcare System (NHS – UK). The integration phase is operated by comparing the CAF and IC models so as to assess the determinant factors that are present in both frameworks and eliminating such redundancies. Concerning the leadership determinant factor, the relevant conceptual framework of CAF model is substituted by the new leadership model proposed by the NHS. Findings – A new integrated model is made available for a subsequent step of empirical implementation and validation through its application in a healthcare organization. The main advantage of this model is the ability to measure and manage IC and financial/non-financial performance. Moreover, the use of a single measurement system facilitates the interpretation and coherency assessment of measured data so originated. Originality/value – The added value this work provides will enrich the academic literature regarding performance measurement systems in healthcare organizations, also providing an original integrated model that is able to exhibit the advantages highlighted above.
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Asiaei, Kaveh, Ruzita Jusoh, and Nick Bontis. "Intellectual capital and performance measurement systems in Iran." Journal of Intellectual Capital 19, no. 2 (2018): 294–320. http://dx.doi.org/10.1108/jic-11-2016-0125.
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PurposeThe purpose of this paper is to empirically explore how the effect of intellectual capital (IC) on organizational performance is indirect and mediated through performance measurement (PM) systems.Design/methodology/approachData were collected from a survey of 128 chief financial officers of Iranian publicly listed companies. Hypotheses were tested using partial least squares regression, a structural modeling technique which is appropriate for highly complex predictive models.FindingsResults from the structural model indicate that, in general, companies with a higher level of IC place a premium on the balanced use of PM systems in a diagnostic and interactive style. Furthermore, the results provide some evidence that IC is indirectly associated with organizational performance through the intervening variable of the balanced use of interactive and diagnostic PM systems.Practical implicationsThis study sheds light on the issue of how senior management should use PM systems to take full advantage of intellectual assets which could lead to improved organizational performance.Originality/valueThis is the first study of its kind to synthesize a model which examines IC, PM systems, and organizational performance. Although the effect of different types of intangible assets on performance has been substantially examined in the literature, less effort has been devoted to understanding the role of PM systems in leveraging an organization’s IC.
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Tunc Bozbura, F. "Measurement and application of intellectual capital in Turkey." Learning Organization 11, no. 4/5 (2004): 357–67. http://dx.doi.org/10.1108/09696470410538251.
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Mouritsen, Jan. "Measuring and intervening: how do we theorise intellectual capital management?" Journal of Intellectual Capital 5, no. 2 (2004): 257–67. http://dx.doi.org/10.1108/14691930410533687.
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Measurement of intellectual capital is important, but not only for descriptive purposes. It is important because it enables intervention. If intervention and measurement are coupled, then measurement is an input rather than an output, and then measurement is not to be evaluated on its reflection of reality but rather on its ability to help actors transform their reality. This is particularly true for intellectual capital, which is widely accepted as part of an agenda for transformation and growth – it is a strategic/political agenda. To arrive at this conclusion, the paper discusses relationships between measurement and intervention comparing conventional financial statements with intellectual capital statements.
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Ramírez, Yolanda, Montserrat Manzaneque, and Alba María Priego. "Formulating and elaborating a model for the measurement of intellectual capital in Spanish public universities." International Review of Administrative Sciences 83, no. 1 (2016): 149–76. http://dx.doi.org/10.1177/0020852315575168.
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Intellectual capital approaches become critical at universities mainly due to the fact that knowledge is the main output as well as input in these institutions. Although some attempts to measure intellectual capital have been made so far, there is still a long way to go. The purpose of the present article is to provide a model for the measurement of intellectual capital in higher education institutions. The results of a study done at Spanish public universities are used to indicate which intangible elements need to be measured, and a new framework for the measurement and management of intellectual capital is presented. Points for practitioners The main contribution of this article is the validation of the consensus on the key intangible elements and indicators that should comprise a university intellectual capital model. Our proposed intellectual capital model helps universities on the path to presenting information that is useful to their stakeholders, contributing to greater transparency, accountability and comparability in the higher education sector. This article offers useful and specific guidelines for intellectual capital reporting practice in universities. The creation of a framework of intellectual capital reporting facilitates benchmarking analysis and comparative studies in order to help decision-making processes, improve the articulation of public policies and increase transparency in the whole system.
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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 (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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Łukasiewicz, Grzegorz. "Macroeconomic Determinants of Intellectual Capital Quality." Kwartalnik Ekonomistów i Menedżerów 27, no. 1 (2013): 9–23. http://dx.doi.org/10.5604/01.3001.0009.6291.
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The article presents the concept of national intellectual capital based on a similar concept developed at the microeconomic level. A detailed analysis has covered the issues of defining basic notions, structure of intellectual capital and indicators used in its measurement. The final part of the article has discussed macroeconomic determinants of intellectual capital’s quality.
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Chiucchi, Maria Serena, and John Dumay. "Unlocking intellectual capital." Journal of Intellectual Capital 16, no. 2 (2015): 305–30. http://dx.doi.org/10.1108/jic-01-2015-0004.
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Purpose – The intellectual capital (IC) literature argues that introducing the IC concept into a company focusing on measuring can be detrimental and lead to IC “accountingisation”. Using Chaminade and Roberts’ (2003, p. 747) concept of IC accounting “lock-in”, the paper asks “is it possible for an organisation initially to implement and “lock-in” IC accounting practices and subsequently “un-lock” IC through a more strategic managerial approach?” The authors also investigate if and how, after IC has been “un-locked”, can a new IC “locking-in” process occur? The paper aims to discuss these issues. Design/methodology/approach – The authors present an interpretive case study of implementing a system for measuring and reporting IC in an Italian public sector utility company. The analysis uses Actor-Network Theory (ANT) to analyse data and discuss findings which is an appropriate theory for case studies using an interpretive approach. Findings – The findings are contrary to Chaminade and Roberts (2003, p. 733) because the authors challenge the notion “that a dominant accounting perspective can lead to an excessive focus on measurement issues and little attention to management processes”. The evidence from the case study shows how at times a dominant focus on accounting for IC is necessary, especially to allow newcomers to take stock, and make sense, of IC. The analogy is much like comparing accounting vs managing IC to the concept of the chicken and the egg: what comes first? Research limitations/implications – Because the study looks at IC over time, it allows the authors to develop different insights into IC “because IC is not an event, but a journey” (Dumay et al., 2015). Thus, the critique of Chaminade and Roberts (2003) and other IC research based on a short time period is that it does not allow researchers to fully follow the IC’s impact on an organisation. Additionally, the authors also highlight the role academic researchers can play in understanding how IC works inside organisations, especially when the authors examine how deeply (or not) a researcher intervenes in implementing solutions (see Dumay, 2010). Practical implications – The research exemplifies how IC can make a difference for public sector organisations because there is a need for studies such as the authors which exemplify how to introduce the IC concept into public sector organisations and at what point should the IC concept “enter” the organisation (see also Secundo et al., 2015). Doing so re-emphasises that IC is not an ostensive concept. Rather, “IC is part of a configuration of knowledge management and actively mobilised to condition effects” (Mouritsen, 2006) and to make a difference (Tull and Dumay, 2007). Originality/value – This paper is a must read for academics and practitioners seeking to understand how to introduce the IC concept into an organisation.
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Kharal, Mina, Muhammad Abrar, Muhammad Zia-ur-Rehman, Muhammad Sarfraz Khan, and Maria Kharal. "Intellectual Capital & Firm Performance: An Empirical Study on the Oil & Gas Sector of Pakistan." International Journal of Accounting and Financial Reporting 4, no. 1 (2014): 238. http://dx.doi.org/10.5296/ijafr.v4i1.5759.
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Knowledge has become power now a days and organization in the ever changing world now a day consider knowledge and intellect of tier employees as a competitive edge which enables such organizations to compete effectively in the marketplace. The literature in the domain of intellectual capital management has received considerable evidence as to whether the intellectual capital contributes towards the firm performance and value or not. This study extends the evidence in this regard by conducting research on Oil & Gas sector of Pakistan.Using VAIC model of intellectual capital measurement and ROA, ROE, EPS, Sales growth ad M/B ratio as proxies of internal and external performance of the company this study documents a positive impact of intellectual capital on the organizational performance and value in the Oil & Gas sector of Pakistan. Thus, intellectual capital could be considered an intangible asset and spending with regard to the development and establishment of intellectual capita should be considered asset with long term value. Recommendations and implications of the study are also provided in the end.
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de Frutos-Belizón, Jesús, Fernando Martín-Alcázar, and Gonzalo Sánchez-Gardey. "Conceptualizing academic intellectual capital: definition and proposal of a measurement scale." Journal of Intellectual Capital 20, no. 3 (2019): 306–34. http://dx.doi.org/10.1108/jic-09-2018-0152.
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Purpose The purpose of this paper is to describe the development and validation of an instrument for measuring intellectual capital in the academic research context. The current research context describes a new paradigm of scientific production characterized by interdisciplinarity, heterogeneity and the intensification of the relations between the generators of knowledge. In this scenario, traditional measures of intellectual capital do not capture all the variables that make up the environment in which the research activities are carried out. This transformation of research processes suggests the need to bring theories of organizational behavior, more appropriate to an organizational context, to the study of scientific context. Thus, the paper contextualizes the intellectual capital approach, thereby explaining how the different attributes that build it influence scientific productivity and providing a measurement instrument to evaluate relative levels of intellectual capital in an academic research context. Design/methodology/approach The scale was designed through a double qualitative–quantitative scale development process. The literature on intellectual capital does not provide strong theoretical support for the definition of a specific set of items to be applied in the specific academic research context. Consequently, the scale constructs and observable variables were initially conceptualized through a Delphi panel. This initial set of indicators was empirically validated through a second quantitative stage to a sample of 1,798 Spanish academics. Given that no prior published studies have examined the construct validity of the proposed scale, and the proposed scale is not based on other previously validated scales, the authors used exploratory and confirmatory factor analysis to assess the internal consistency, using Cronbach’s α to determine reliability. Findings Drawing on the evidence obtained from a double qualitative–quantitative process, a scale consisting of 47 items was proposed to measure the three dimensions of intellectual capital, namely, the researcher’s human capital, as well as the nature of the social capital and organizational capital of the team in which the scholar is integrated. The process of identifying and validating indicators of intellectual capital allowed the authors to identify certain intangible elements that are key in the research process and that, therefore, determine scientific productivity. Thus, the proposed scale contributes by conceptualizing new variables that could be used to deepen and broaden the study of the determinants of research performance. The contextualization of intellectual capital approach can also help to assess the value of intangibles, offering an external reporting tool and making universities’ social contributions more visible to public and private stakeholders, justifying the efforts made by societies in the generation of academic knowledge. Research limitations/implications The empirical analysis was carried out with an initial sample of 1,798 Spanish scholars. The validation of the scale should therefore be confirmed in different national contexts, with larger data sets. Likewise, the use of longitudinal data sets could help to study the effects of intellectual capital in academic research, thereby contributing to the ongoing debate on the determinants of research performance. Originality/value From a practical perspective, the instrument could be considered both as a management and an external reporting tool, providing a self-assessment instrument of the levels of intellectual capital. As a management tool, a specific measure of intellectual capital in an academic context could help to identify training needs, the implementation of practices that encourage the capability for building research networks and the development of reports with intellectual capital-related inputs for the justification of the resources received. At an institutional level, the proposed set of indicators also identifies the attributes of scholars linked to higher scientific performance, and the scale could be used as an instrument for selection processes in academic institutions, to develop practices related to the distribution of workload or the publication of intellectual capital indicators of its researchers in a healthy exercise of transparency.
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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 (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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Pulatov, M. E. "Conceptual Issues Of Accounting Of Intellectual Capital." American Journal of Economics and Business Management 2, no. 1 (2019): 117–23. http://dx.doi.org/10.31150/ajebm.vol2.iss1.57.
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This article is devoted to conceptual issues of intellectual capital. It substantiates a number of proposals and recommendations for improving the recognition, valuation and measurement of intellectual capital in accordance with modern requirements.
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Nhon, Hoang Thanh. "Exploring the Mediating Role of The Balance Use of the Performance Measurement System on the Relationship Between Intellectual Capital and Firm Performance." Business Management and Strategy 12, no. 2 (2021): 145. http://dx.doi.org/10.5296/bms.v12i2.18917.
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The purpose of this paper is to empirically explore how the balance use of performance measurement systems mediate the effects of intellectual capital dimensions including human, organizational and social capital on firm performance. The data were collected from a survey of 448 Vietnamese managers of Information and Communication Technology Sector and proposed hypotheses were tested by using partial least squares regression and a structural modeling technique which is appropriate for highly complex predictive models. Findings from hypotheses tests indicated that firms with higher level of intellectual capital dimensions place a premium on the balance use of performance measurement systems in a diagnostic and interactive style. Furthermore, the result also provides some evidences that Intellectual capital dimensions effect indirectly on firm performance through performance measurement systems.
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Hamdan, Allam. "Intellectual capital and firm performance." International Journal of Islamic and Middle Eastern Finance and Management 11, no. 1 (2018): 139–51. http://dx.doi.org/10.1108/imefm-02-2017-0053.
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Purpose This study sheds light on the relation between intellectual capital and firm performance. The study argues that traditional performance measurement based on accounting is still able to explore the relation between intellectual capital and performance. Design/methodology/approach The study was conducted at 198 firms from two Gulf Cooperation Council countries: Kingdom of Saudi Arabia and Kingdom of Bahrain for the period 2014–2016. To measure intellectual capital, the value added intellectual coefficient model was adopted along with two measures of performance: accounting-based performance which is return on assets and market-based performance which is Tobin’s Q, in addition to the Random-Effects Regression. Findings Study findings came up with evidences that support the relationship between intellectual capital and accounting-based performance, but negates any relation between intellectual capital and market-based performance. The findings also revealed different results, between Saudi Arabia’s and those of Bahrain. Originality/value The study contributes to the debate on the validity of relating intellectual capital to the traditional accounting-based performance.
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Anugrahani, Inanda Shinta. "Efisiensi Pengungkapan Modal Intelektual dalam Perusahaan." Jurnal Ekonomi Akuntansi dan Manajemen 20, no. 2 (2021): 101. http://dx.doi.org/10.19184/jeam.v20i2.25466.
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The business dynamics of the 21st century have led to sudden changes. This sudden shift manifested itself as a shift from industry-based business to technology and knowledge. The purpose of this research is to understand various aspects that support the practice of intellectual capital disclosure, intellectual capital measurement methods, barriers and challenges to intellectual capital disclosure, as well as guidelines that can be used for intellectual capital disclosure. This research uses the library method. The type of information used in this research is secondary information sourced from previous literature. The results of the study indicate that the practice of disclosing intellectual capital is very important. This is because intellectual capital is important and relevant information that must be known by stakeholders. Intellectual capital is taken into account in the decision-making process, which can help companies manage assets more optimally. Basically, the guidelines regarding intellectual capital in Indonesia are implicitly stated in PSAK 19.
 Keywords: Efficiency, Disclosure, Intellectual Capital
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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 (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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Arifin, Andi Harmoko. "INTELLECTUAL CAPITAL TERHADAP CAPITAL GAIN MELALUI CORPORATE PERFORMANCE." JURNAL LENTERA BISNIS 12, no. 1 (2023): 148. http://dx.doi.org/10.34127/jrlab.v12i1.793.
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<p align="justify">This research aims to find out and analyze the effect of Intellectual capital on capital gains through corporate performance. The characteristics of the sample data include data on the financial statements of 10 companies belonging to the automotive company group with a financial reporting period of 6 years. From this data, indicators are calculated using a ratio formula based on variable measurement indicators with statistical application programs, including SPSS version 21 (Statistical Program for Social Science) and AMOS (Analysis Moment of Structure) version 20, which are packages in the SEM (Structural Equation Model) program. ). The results of this study indicate that intellectual capital, which consists of value added capital employed, value added Human capital , and structural capital value has a positive and significant effect on corporate performance. Intellectual capital consists of value added capital employed, value added Human capital , and structural capital value through corporate performance has a positive and significant effect on capital gains. Intellectual capital consisting of value added capital employed, value added Human capital , and structural capital value has a positive and significant impact on capital gains. It indicates that increasing the intellectual capital budget will immediately increase the company's capital gains. Corporate performance has a positive and significant influence on capital gains. It suggests that the level of corporate performance will be followed by the rise and fall of the company's capital gains.</p><p><strong>Key words:</strong> Intellectual Capital, Capital Gain, Corporate Performance</p>