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Comparative analysis of methods of measuring a company's intellectual capital

Author

Listed:
  • Przemysław Dominiak
  • Jacek Mercik
  • Agata Szymańska

Abstract

Intellectual capital is, in general, considered to be a component of a company’s market value, which is not always reflected in its financial statements. The authors analyzed 21 of the most common methods of measuring company’s intellectual capital. Detailed analysis of these methods made it possible to identify a set of 7 basic criteria that clearly distinguish them. The paper presents a comparative matrix of methods of measuring intellectual capital in terms of all the considered criteria. It is shown that, among the best known methods of measuring intellectual capital, there is no so-called “standard measure”, i.e. one which fulfils all the criteria at the same time.

Suggested Citation

  • Przemysław Dominiak & Jacek Mercik & Agata Szymańska, 2013. "Comparative analysis of methods of measuring a company's intellectual capital," Operations Research and Decisions, Wroclaw University of Science and Technology, Faculty of Management, vol. 23(1), pages 17-28.
    • Handle: RePEc:wut:journl:v:1:y:2013:p:17-28:id:1051
    DOI: 10.5277/ord130102
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    References listed on IDEAS

    as
    1. Axtle-Ortiz, Miguel Angel, 2013. "Perceiving the value of intangible assets in context," Journal of Business Research, Elsevier, vol. 66(3), pages 417-424.
    2. Petrash, Gordon, 1996. "Dow's journey to a knowledge value management culture," European Management Journal, Elsevier, vol. 14(4), pages 365-373, August.
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    Cited by:

    1. Pavel A. Novgorodov, 2019. "Valuation of higher education institution’s intellectual capital: The issue of methodology," Journal of New Economy, Ural State University of Economics, vol. 20(1), pages 78-94, March.
    2. Przemysław Dominiak & Jacek Mercik & Agata Szymańska, 2016. "A synthetic indicator of a company’s level of intellectual capital as a hidden value," Operations Research and Decisions, Wroclaw University of Science and Technology, Faculty of Management, vol. 26(3), pages 5-20.

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