Intellectual Capital Measurement and Reporting Models

View Sample PDF

Author(s): Jamal A. Nazari (Simon Fraser University, Canada)
Copyright: 2015
Pages: 23
Source title: Knowledge Management for Competitive Advantage During Economic Crisis
Source Author(s)/Editor(s): Patricia Ordoñez de Pablos (University of Oviedo, Spain), Lluis Jovell Turró (Universidad Autónoma de Barcelona, Spain), Robert D. Tennyson (University of Minnesota, USA)and Jingyuan Zhao (University of Toronto, Canada)
DOI: 10.4018/978-1-4666-6457-9.ch008

Keywords: Business Science Reference / Knowledge Discovery / Library & Information Science / Management Science

Purchase

View Intellectual Capital Measurement and Reporting Models on the publisher's website for pricing and purchasing information.

Abstract

This chapter extends the earlier study of Bontis (2001) by critically reviewing the existing methods to measure and report intellectual capital. Bontis's (2001) study contributed significantly to the intellectual capital measurement and reporting literature. However, despite the growth in the field of IC and development and introduction of several new approaches to measure and report intellectual capital, no recent study has synthesized the IC measurement and reporting models. The objective of this chapter is to fill this gap in the literature by providing a critical review of 28 IC measurement models. To achieve this objective, the author partially adopts Sveiby's (2007) suggested classification scheme for categorizing the existing measurement models. The classification will enable the reader to uncover the common attributes of each model and to contrast the dissimilarities.

The IRMA Community

Research IRM

Intellectual Capital Measurement and Reporting Models

Purchase

Abstract

Related Content

IRMA Sponsors