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

Author

Listed:
  • János Kövesi

    (Budapesti Műszaki és Gazdaságtudományi Egyetem)

  • Tamás Jónás

    (Budapesti Műszaki és Gazdaságtudományi Egyetem)

  • Zsuzsanna Eszter Tóth

    (Budapesti Műszaki és Gazdaságtudományi Egyetem)

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.

Suggested Citation

  • János Kövesi & Tamás Jónás & Zsuzsanna Eszter Tóth, 2010. "Separating the Measurement and Evaluation of Intellectual Capital Elements with Evaluator Functions," Theory Methodology Practice (TMP), Faculty of Economics, University of Miskolc, vol. 6(02), pages 37-47.
    • Handle: RePEc:mic:tmpjrn:v:6:y:2010:i:02:p:37-47
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    File URL: http://tmp.gtk.uni-miskolc.hu/volumes/2010/02/TMP_2010_02_06.pdf
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    References listed on IDEAS

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    More about this item

    JEL classification:

    • I32 - Health, Education, and Welfare - - Welfare, Well-Being, and Poverty - - - Measurement and Analysis of Poverty
    • E01 - Macroeconomics and Monetary Economics - - General - - - Measurement and Data on National Income and Product Accounts and Wealth; Environmental Accounts
    • C01 - Mathematical and Quantitative Methods - - General - - - Econometrics
    • C52 - Mathematical and Quantitative Methods - - Econometric Modeling - - - Model Evaluation, Validation, and Selection

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