A critical review of the intellectual capital measurement approaches
The purpose of this paper is to review critically the intellectual capital (IC) measurement models found in the literature.In general, there are two broad approaches used in measuring IC: the direct and indirect methods.Each approach is reviewed by discussing the essence of the measurement models an...
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| Main Authors: | , , |
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| Format: | Conference or Workshop Item |
| Language: | English |
| Published: |
2016
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| Subjects: | |
| Online Access: | http://repo.uum.edu.my/20793/1/ICAS%202016%2076%2080.pdf http://repo.uum.edu.my/20793/ http://icas.my/index.php/proceedings/169-a-critical-review-of-the-intellectual-capital-measurement-approaches |
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| Institution: | Universiti Utara Malaysia |
| Language: | English |
| Summary: | The purpose of this paper is to review critically the intellectual capital (IC) measurement models found in the literature.In general, there are two broad approaches used in measuring IC: the direct and indirect methods.Each approach is reviewed by discussing the essence of the measurement models and assessing the usefulness and limitation of each approach.As a conclusion, the measurement of IC is still evolving and open for more improvement in the future.This study contributes to the literature by summarizing and synthesizing the IC measurement models used in the management and accounting literature. |
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