Issue: 2013/Vol.23/No.1, Pages 17-28
COMPARATIVE ANALYSIS OF METHODS OF MEASURING A COMPANY'S INTELLECTUAL CAPITAL
Przemysław Dominiak
, Jacek Mercik, Agata Szymańska
Cite as: P. Dominiak, J. Mercik, A. Szymańska. Comparative analysis of methods of measuring a company's intellectual capital. Operations Research and Decisions 2013: 23(1), 17-28. DOI 10.5277/ord130102
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.
Keywords: intellectual capital, methods of measuring a company’s intellectual capital, comparative analysis
Received: Accepted: