ANALYSIS OF THE MODELS FOR MEASURING INTELLECTUAL CAPITAL
10.15660/AUOFMTE.2014-1.2979
Maria Luminita GOGAN
Volume XXIII (XIII), 2014/1
The interest on measuring the intellectual capital (IC) has caused the development of different models of measuring it. Intellectual capital is recognized as a strategic asset and a major dominant competitive advantage for organizations. Despite an overwhelming body of literature on models for measuring the IC and increasing awareness of the need for such an assessment. Choosing a suitable model is problematic. This paper reviews the literature pertaining to the measuring of IC. Since intellectual capital is at the crux of sustainable competitive advantage, the researches field of intangibles assets is an exciting area for researchers and practitioners. A variety of models have surfaced in an attempt to measure intellectual capital and this paper aims to highlight their strengths and weaknesses. It is concluded that the perceived complexity of the decisions involved in choosing IC measurement model supports the notion that supporting systems are required to assist human decision makers.
Keywords: Intellectual capital, measurement, model, analysis
ISSN 1583-0691, CNCSIS "Clasa B+"