Selecting measures of intellectual capital

Intellectual capital measures must have relevance to the organisation to which they relate, such relevance being obtained through linking intellectual capital measures to strategy.

Selecting measures of intellectual capital

Intellectual capital measures must have relevance to the organisation to which they relate, such relevance being obtained through linking intellectual capital measures to strategy.

Literature on intellectual capital frequently advocates the route to strategic linkage through the use of taxonomies; such taxonomies can lead to the selection of generic measures that may lack local relevance, however. This paper describes a process for the selection of relevant measures of intellectual capital. A key attribute of the process is its provision of an explicit method to link strategy to measure selection.

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