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The knowledge toolbox:: A review of the tools available to measure and manage intangible resources


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  • Bontis, Nick
  • Dragonetti, Nicola C.
  • Jacobsen, Kristine
  • Roos, Göran
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    Given the increased discussion on the development of metrics to manage intangible resources, there is a need for a review of the most important tools available to managers for this purpose. This article reviews four measurement systems currently popular among practitioners: (i) human resource accounting; (ii) economic value added; (iii) the balanced scorecard; and (iv) intellectual capital. The assumptions and details of each tool are discussed, as well as the operationalisation procedures to apply them correctly. Strengths and shortcomings of each system are also analysed in order to supply 'knowledge managers' with the instruction sheet to the knowledge toolbox.

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    Bibliographic Info

    Article provided by Elsevier in its journal European Management Journal.

    Volume (Year): 17 (1999)
    Issue (Month): 4 (August)
    Pages: 391-402

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    Handle: RePEc:eee:eurman:v:17:y:1999:i:4:p:391-402

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    Cited by:
    1. Fábio Ferreira Batista & Antonio Carlos da R. Xavier & Luiz Carlos Mendes & Gerson Rosemberg, 2007. "Gestão do Conhecimento em Organizações Públicas de Saúde," Discussion Papers 1316, Instituto de Pesquisa Econômica Aplicada - IPEA.
    2. Ramírez Córcoles, Yolanda & Santos Peñalver, Jesús F., 2013. "Propuesta de un Informe de Capital Intelectual para las instituciones de educación superior españolas/Proposal of Intellectual Capital Report to Spanish Higher Education Institutions," Estudios de Economía Aplicada, Estudios de Economía Aplicada, vol. 31, pages 525-554, Septiembr.
    3. Rice, Gillian, 2003. "The challenge of creativity and culture: a framework for analysis with application to Arabian Gulf firms," International Business Review, Elsevier, vol. 12(4), pages 461-477, August.
    4. Claudiu-Marian Gruian, 2011. "The Influence Of Intellectual Capital On Romanian Companies‘ Financial Performance," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 2(13), pages 9.
    5. Mohamed Ali Boujelbene & Habib Affes, 2013. "Perceptions Du Capital Intellectuel Par Les Managers Etude Empirique Dans Le Contexte Tunisien," Post-Print hal-00991699, HAL.
    6. Grundstein, Michel & Rosenthal-Sabroux, Camille, 2007. "Transposing a Global Vision of Knowledge Management to a Global Vision of Information Management," Economics Papers from University Paris Dauphine 123456789/3748, Paris Dauphine University.
    7. Emilio Passetti & Andrea Tenucci & Lino Cinquini & Marco Frey, 2008. "Communicating Intellectual Capital: Evidence from Social and Sustainability Reporting," Working Papers 200805, Scuola Superiore Sant'Anna of Pisa, Istituto di Management.
    8. Charles Daussy, 2013. "Can Social Responsibility Paradoxically Strengthen The Importance Of Finance?," Post-Print hal-01002375, HAL.
    9. Jill Hooks & Natasja Steenkamp & Ross Stewart, 2010. "Interpreting pictorial messages of intellectual capital in company media," Qualitative Research in Accounting & Management, Emerald Group Publishing, vol. 7(3), pages 353-378, August.
    10. Mohsen Iranmahd & Mahmoud Moeinaddin & Nasim Shahmoradi & Forough Heyrani, 2014. "The Effect of Intellectual Capital on Cost of Finance and Firm Value," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 4(2), pages 1-8, April.
    11. Ferrer, Julian & Ríos, Manriquez, 2006. "Administración del conocimiento en instituciones de educación superior. Un análisis conceptual
      [Knowledge management in higher education. A conceptual analysis]
      ," MPRA Paper 2622, University Library of Munich, Germany.
    12. Tai-Yoo Kim & Mi-Ae Jung & Eungdo Kim & Eunnyeong Heo, 2011. "The Faster-Accelerating Growth of the Knowledge-Based Society," TEMEP Discussion Papers 201181, Seoul National University; Technology Management, Economics, and Policy Program (TEMEP), revised Nov 2011.
    13. Angel Barajas & Elena Shakina, 2012. "The Relationship Between Intellectual Capital Quality And Corporate Performances: An Empirical Study Of Russian And European Companies," Economic Annals, Faculty of Economics, University of Belgrade, vol. 57(192), pages 79–98, January â.
    14. Cash, Scottye J. & Ingram, Stephanie D. & Biben, Denise S. & McKeever, Shann J. & Thompson, Ronald W. & Ferrell, Jared Z., 2012. "Moving forward without looking back: Performance management systems as real-time evidence-based practice tools," Children and Youth Services Review, Elsevier, vol. 34(4), pages 655-659.
    15. Agustín J. Sánchez Medina & Arturo Melián González & Ángel S. Gutiérrez Padrón, 2008. "Capital intelectual y territorios insulares: Una aplicación al caso de Gran Canaria," Revista de Estudios Regionales, Universidades Públicas de Andalucía, vol. 1, pages 205-236.


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