Issue: 2016/Vol.26/No.3, Pages 5-20
A SYNTHETIC INDICATOR OF A COMPANY’S LEVEL OF INTELLECTUAL CAPITAL AS A HIDDEN VALUE
Cite as: P. Dominiak, J. Mercik, A. Szymańska. A synthetic indicator of a company’s level of intellectual capital as a hidden value. Operations Research and Decisions 2016: 26(3), 5-20. DOI 10.5277/ord160301
The authors of the paper analyzed 21 common methods of measuring a company’s intellectual capital, finding that none of them meet all 6 demands that a model indicator should satisfy. As a result, a new method was developed, which meets the conditions for a model indicator. Using the chosen expert method, a synthetic indicator of a company’s level of intellectual capital (WPKI) has been determined. The authors of the paper determine the WPKI indicator for public construction companies using the algorithm defining a hidden value.
Keywords: company’s intellectual capital, methods, measuring, hidden value
Received: 9 November 2015 Accepted: 13 September 2016