A critical review of the intellectual capital measurement approaches

• 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
• Institution: Universiti Utara Malaysia

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...