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A Strategic Model For Measuring Intellectual Capital In Serbian Industrial Enterprises

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  • Ljiljana Kontić
  • Slađana Čabrilo

Abstract

Measuring intellectual capital contributes to organisational success and brings managerial, cultural and organisational changes. In analysing the relevant literature on intellectual capital (IC), it emerges that the benefits of IC measuring and reporting have been linked to value creation. In order to provide a deeper understanding of the character and role of IC and adequate IC indicators, the main aim of this study is to propose a strategic model for measuring intellectual capital in Serbian industrial enterprises. The research findings revealed a lack of both employee innovativeness and permanent competence development of top managers and employees, which may be a significant problem in the potential growth of Serbian industry. The factor analysis showed that the proposed questionnaire (based on relevant scorecard methods) is adequate for investigating the phenomena of intellectual capital in industrial enterprises in Serbia.

Suggested Citation

  • Ljiljana Kontić & Slađana Čabrilo, 2009. "A Strategic Model For Measuring Intellectual Capital In Serbian Industrial Enterprises," Economic Annals, Faculty of Economics and Business, University of Belgrade, vol. 54(183), pages 89-118, October -.
    • Handle: RePEc:beo:journl:v:54:y:2009:i:183:p:89-118
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    References listed on IDEAS

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    1. Robin Fincham & Robin Roslender, 2003. "Intellectual capital accounting as management fashion: a review and critique," European Accounting Review, Taylor & Francis Journals, vol. 12(4), pages 781-795.
    2. Patricia Ordonez de Pablos, 2004. "The importance of relational capital in service industry: the case of the Spanish banking sector," International Journal of Learning and Intellectual Capital, Inderscience Enterprises Ltd, vol. 1(4), pages 431-440.
    3. Kovach, Kenneth A., 1987. "What motivates employees? Workers and supervisors give different answers," Business Horizons, Elsevier, vol. 30(5), pages 58-65.
    4. Isabelle Guerrero, 2003. "How do firms measure their intellectual capital? Defining an empirical model based on firm practices," International Journal of Management and Decision Making, Inderscience Enterprises Ltd, vol. 4(2/3), pages 178-193.
    5. Webster, Elizabeth, 2000. "The growth of enterprise intangible investment in Australia," Information Economics and Policy, Elsevier, vol. 12(1), pages 1-25, March.
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    Cited by:

    1. Jelena Djordjevic Boljanovic & Gordana Dobrijevic & Slobodan Cerovic & Slavko Alcakovic & Filip Djokovic, 2018. "Knowledge-Based Bioeconomy: The Use of Intellectual Capital in Food Industry of Serbia," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, vol. 20(49), pages 717-717, August.
    2. repec:aud:audfin:v:20:y:2018:i:49:p:717 is not listed on IDEAS
    3. Péter Juhász, 2016. "Management under Limited Information - The Measurement of Off-Balance Sheet Assets at Hungarian firms," Central European Business Review, Prague University of Economics and Business, vol. 2016(4), pages 23-33.
    4. I W M Bandaranayake & Prof. M D Pushpakumari PhD., 2023. "Identify Variables to Measure Intellectual Capital in organizations: A Literature Review," International Journal of Research and Innovation in Social Science, International Journal of Research and Innovation in Social Science (IJRISS), vol. 7(4), pages 1281-1294, April.

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    More about this item

    Keywords

    measuring intellectual capital; strategy; industry; innovations;
    All these keywords.

    JEL classification:

    • L60 - Industrial Organization - - Industry Studies: Manufacturing - - - General
    • M21 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Economics - - - Business Economics

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