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...

Full description

Saved in:

Bibliographic Details
Main Authors:	Mohd Ariff, Arifatul Husna, van Zijl, Tony, Islam, Ainul
Format:	Conference or Workshop Item
Language:	English
Published:	2016
Subjects:	HF5601 Accounting
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
Tags:	Add Tag No Tags, Be the first to tag this record!
Institution:	Universiti Utara Malaysia
Language:	English

id	my.uum.repo.20793
record_format	eprints
spelling	my.uum.repo.207932017-01-31T08:42:23Z http://repo.uum.edu.my/20793/ A critical review of the intellectual capital measurement approaches Mohd Ariff, Arifatul Husna van Zijl, Tony Islam, Ainul HF5601 Accounting 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. 2016-08-15 Conference or Workshop Item PeerReviewed application/pdf en http://repo.uum.edu.my/20793/1/ICAS%202016%2076%2080.pdf Mohd Ariff, Arifatul Husna and van Zijl, Tony and Islam, Ainul (2016) A critical review of the intellectual capital measurement approaches. In: International Conference on Accounting Studies (ICAS) 2016, 15-18 August 2016, Langkawi, Kedah, Malaysia. http://icas.my/index.php/proceedings/169-a-critical-review-of-the-intellectual-capital-measurement-approaches
institution	Universiti Utara Malaysia
building	UUM Library
collection	Institutional Repository
continent	Asia
country	Malaysia
content_provider	Universiti Utara Malaysia
content_source	UUM Institutionali Repository
url_provider	http://repo.uum.edu.my/
language	English
topic	HF5601 Accounting
spellingShingle	HF5601 Accounting Mohd Ariff, Arifatul Husna van Zijl, Tony Islam, Ainul A critical review of the intellectual capital measurement approaches
description	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.
format	Conference or Workshop Item
author	Mohd Ariff, Arifatul Husna van Zijl, Tony Islam, Ainul
author_facet	Mohd Ariff, Arifatul Husna van Zijl, Tony Islam, Ainul
author_sort	Mohd Ariff, Arifatul Husna
title	A critical review of the intellectual capital measurement approaches
title_short	A critical review of the intellectual capital measurement approaches
title_full	A critical review of the intellectual capital measurement approaches
title_fullStr	A critical review of the intellectual capital measurement approaches
title_full_unstemmed	A critical review of the intellectual capital measurement approaches
title_sort	critical review of the intellectual capital measurement approaches
publishDate	2016
url	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
_version_	1644283057661804544

A critical review of the intellectual capital measurement approaches

Similar Items