Jianu (Dumitru), Ionela and Dumitru, Ionut (2011): Intelectual capital (IC) models – a comparative approach.
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Abstract
This paper presents a comparative analysis of some intellectual capital models. The analysis is based on four criteria: the main concepts and classifications on which the models are based on, the analysis of functional characteristics, the analysis of operational performances, limitations.
Item Type: | MPRA Paper |
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Original Title: | Intelectual capital (IC) models – a comparative approach |
English Title: | Intelectual capital (IC) models – a comparative approach |
Language: | English |
Keywords: | intellectual capital, measurement, evaluation, models |
Subjects: | M - Business Administration and Business Economics ; Marketing ; Accounting ; Personnel Economics > M1 - Business Administration J - Labor and Demographic Economics > J5 - Labor-Management Relations, Trade Unions, and Collective Bargaining |
Item ID: | 29622 |
Depositing User: | Ionut Dumitru |
Date Deposited: | 21 Mar 2011 12:40 |
Last Modified: | 26 Sep 2019 12:29 |
References: | Andriessen, D. (2004). Making Sense of Intellectual Capital – Designing a Method for the Valuation of Intangibles. Amsterdam: Elsevier Andriessen, D. (2003). IC Valuation and Measurement- Why and How? PMA IC Research Symposium. Retrieved Nov 2006 from: http://www.weightlesswealth.com/Publications%20and%20downloads_files%5CPaper%20Andriessen%20PMA%202003.pdf Arveson, P. (1998). What is the Balanced Scorecard? Retrieved November 2005 from http://www.balancedscorecard.org/basics/bsc1.html Bouteiller, C. (2002). The Evaluation of Intangibles- Advocating for an Option-based Approach. Retrieved November 2005 from http://www.departments.bucknell.edu/management/apfa/Hamburg%20Papers/Bouteiller.pdf Edvinsson, L., Malone, M.S. (1997). Intelectual Capital: realizing your company’s true value by finding its hidder brainpower. New York: Harper Business Kok, J.A. (2006) Intellectual capital management at universities, PhD Dissertation, University of Johannesburg Stewart, T. (1999). Intellectual Capital- The New Wealth of Organizations. London: Nicholas Brealey Publishing House van den Berg, H. (2002). Models of Intellectual Capital Valuation: A Comparative Evaluation. Knowledge Summit Doctoral Consortium 2002. Retrieved September 2005 from http://business.queensu.ca/knowledge/consortium2002/ModelsofICValuation.pdf. |
URI: | https://mpra.ub.uni-muenchen.de/id/eprint/29622 |