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Separating the Measurement and Evaluation of Intellectual Capital Elements with Evaluator Functions

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  • János Kövesi

    ()
    (Budapesti Műszaki és Gazdaságtudományi Egyetem)

  • Tamás Jónás

    (Budapesti Műszaki és Gazdaságtudományi Egyetem)

  • Zsuzsanna Eszter Tóth

    ()
    (Budapesti Műszaki és Gazdaságtudományi Egyetem)

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    Abstract

    The purpose of this study is to contribute to the use of evaluator and utility functions in order to increase the reliability of scorecard based intellectual capital measurement methods and to express and aggregate the utility of IC elements to the organization. The conducted field experiment integrates the results of interviews with 23 brand name customers through examining the customer satisfaction measuring practice of service provider companies. The main finding is that the adequately calibrated evaluator functions assign perceived customer satisfaction to its scorecard based measured values and mitigate the distortions of scorecard based measurements. The evaluator function interpreted as a kind of utility function reflects the utility of IC values derived from a scorecard based measurement method. Our research discusses the repertoire of aggregating the utility of IC elements as well.

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    File URL: http://tmp.gtk.uni-miskolc.hu/volumes/2010/02/TMP_2010_02_06.pdf
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    Bibliographic Info

    Article provided by Faculty of Economics, University of Miskolc in its journal Theory Methodology Practice (TMP).

    Volume (Year): 6 (2010)
    Issue (Month): 02 ()
    Pages: 37-47

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    Handle: RePEc:mic:tmpjrn:v:6:y:2010:i:02:p:37-47

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    1. Johnsen, Thomas & Phillips, Wendy & Caldwell, Nigel & Lewis, Michael, 2006. "Centrality of customer and supplier interaction in innovation," Journal of Business Research, Elsevier, vol. 59(6), pages 671-678, June.
    2. Homburg, Christian & Stock, Ruth, 2004. "The Link Between Sales People’s Job Satisfaction and Customer Satisfaction in a Business-to-Business Context: A Dyadic Analysis," Publications of Darmstadt Technical University, Institute for Business Studies (BWL) 35550, Darmstadt Technical University, Department of Business Administration, Economics and Law, Institute for Business Studies (BWL).
    3. Johnson, Michael D. & Fornell, Claes, 1991. "A framework for comparing customer satisfaction across individuals and product categories," Journal of Economic Psychology, Elsevier, vol. 12(2), pages 267-286, June.
    4. Homburg, Christian & Stock, Ruth, 2004. "The Link between Sales People’s Job Satisfaction and Customer Satisfaction in a Business-to-Business Context: A Dyadic Analysis," Publications of Darmstadt Technical University, Institute for Business Studies (BWL) 60486, Darmstadt Technical University, Department of Business Administration, Economics and Law, Institute for Business Studies (BWL).
    5. Eshghi, Abdolreza & Haughton, Dominique & Topi, Heikki, 2007. "Determinants of customer loyalty in the wireless telecommunications industry," Telecommunications Policy, Elsevier, vol. 31(2), pages 93-106, March.
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