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How do firms measure their intellectual capital? Defining an empirical model based on firm practices

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  • Isabelle Guerrero

Abstract

This paper examines the cases of ten Northern European companies that have set up accounts on their intellectual capital (IC): Ramboll, Sparekassen Nordjylland, Consultus, Skandia, ABB, SCAA, Telia, PLS Consult, Sparbanken and WM Data. I hypothesise that there is a strong correlation between IC and financial capital, i.e. between knowledge accumulation and efficiency, and try to highlight how knowledge influences financial performance through the intellectual capital measurements made by the companies under study. I propose an explanatory model of the relationship between IC measurement and financial performance. The features of the model are identified through three key questions: What is the purpose of IC measurement? How is the measurement system structured? What are the current or potential effects of the measurement?

Suggested Citation

  • 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.
    • Handle: RePEc:ids:ijmdma:v:4:y:2003:i:2/3:p:178-193
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    Cited by:

    1. Elena-Simina Lakatos & Bercea Oana Bianca & Laura Bacali, 2016. "The concept of innovation in social economy. A review and a research agenda," Review of Applied Socio-Economic Research, Pro Global Science Association, vol. 11(1), pages 32-50, June.
    2. 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 -.

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