Measuring IC following a semi-qualitative approach: an integrated framework

Purpose: Considering the different IC measures adopted in literature, the advantages of adopting semi-qualitative measures, and the lack of an agreed system for IC evaluation, the purpose of the paper is to analyse literature on IC measurement following a semi-qualitative approach, with the final in...

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Detalles Bibliográficos
Autores: Verbano, Chiara, Crema, Maria
Tipo de recurso: artículo
Fecha de publicación:2013
País:España
Institución:Universitat Politècnica de Catalunya (UPC)
Repositorio:UPCommons. Portal del coneixement obert de la UPC
Idioma:inglés
OAI Identifier:oai:upcommons.upc.edu:2099/14098
Acceso en línea:https://hdl.handle.net/2099/14098
Access Level:acceso abierto
Palabra clave:Intellectual capital -- Measurement
Intellectual capital
Intangible capital, measurement system
Framework
Semi-qualitative measures
Capital intel·lectual -- Mesurament
Àrees temàtiques de la UPC::Economia i organització d'empreses::Gestió i direcció::Recursos humans
Àrees temàtiques de la UPC::Economia i organització d'empreses::Gestió del coneixement
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repository_id_str
spelling Measuring IC following a semi-qualitative approach: an integrated frameworkVerbano, ChiaraCrema, MariaIntellectual capital -- MeasurementIntellectual capitalIntangible capital, measurement systemFrameworkSemi-qualitative measuresCapital intel·lectual -- MesuramentÀrees temàtiques de la UPC::Economia i organització d'empreses::Gestió i direcció::Recursos humansÀrees temàtiques de la UPC::Economia i organització d'empreses::Gestió del coneixementPurpose: Considering the different IC measures adopted in literature, the advantages of adopting semi-qualitative measures, and the lack of an agreed system for IC evaluation, the purpose of the paper is to analyse literature on IC measurement following a semi-qualitative approach, with the final intent to build an IC measurement framework. Design/methodology/approach: A literature review on IC measurement system, following a semi-qualitative approach, has been conducted and analysed, in order to re-organize and synthesize all items used in previous researches. Findings: An integrated framework emerged from this research and it constitutes an IC measurement system, created gathering and integrating different items previously adopted in literature. Each of these variables has been organized in categories belonging to one of the three main components of IC: human capital, internal structural capital and relational capital. Originality/value: This research provides an integrated tool for IC evaluation, fostering toward a well agreed measurement system that is still lacking in literature. This framework could be interesting not only for the academic world, which in the last two decades reveals increasing attention to IC, but also for the management of the companies, that with IC measurement can increase awareness of the firm’s value and develop internal auditing system to support the management of these assets. Moreover, it could be a useful instrument for the communication of IC value to the external stakeholders, as customers, suppliers and especially shareholders, and to investors and financial analysts.Peer ReviewedIntangible Capital20132013-11-0120132013-11-27journal articlehttp://purl.org/coar/resource_type/c_6501NAhttp://purl.org/coar/version/c_be7fb7dd8ff6fe43info:eu-repo/semantics/articleapplication/pdfhttps://hdl.handle.net/2099/14098reponame:UPCommons. Portal del coneixement obert de la UPCinstname:Universitat Politècnica de Catalunya (UPC)Inglésengopen accesshttp://purl.org/coar/access_right/c_abf2Attribution-NonCommercial 3.0 Spainhttp://creativecommons.org/licenses/by-nc/3.0/es/info:eu-repo/semantics/openAccessoai:upcommons.upc.edu:2099/140982026-05-27T15:37:01Z
dc.title.none.fl_str_mv Measuring IC following a semi-qualitative approach: an integrated framework
title Measuring IC following a semi-qualitative approach: an integrated framework
spellingShingle Measuring IC following a semi-qualitative approach: an integrated framework
Verbano, Chiara
Intellectual capital -- Measurement
Intellectual capital
Intangible capital, measurement system
Framework
Semi-qualitative measures
Capital intel·lectual -- Mesurament
Àrees temàtiques de la UPC::Economia i organització d'empreses::Gestió i direcció::Recursos humans
Àrees temàtiques de la UPC::Economia i organització d'empreses::Gestió del coneixement
title_short Measuring IC following a semi-qualitative approach: an integrated framework
title_full Measuring IC following a semi-qualitative approach: an integrated framework
title_fullStr Measuring IC following a semi-qualitative approach: an integrated framework
title_full_unstemmed Measuring IC following a semi-qualitative approach: an integrated framework
title_sort Measuring IC following a semi-qualitative approach: an integrated framework
dc.creator.none.fl_str_mv Verbano, Chiara
Crema, Maria
author Verbano, Chiara
author_facet Verbano, Chiara
Crema, Maria
author_role author
author2 Crema, Maria
author2_role author
dc.subject.none.fl_str_mv Intellectual capital -- Measurement
Intellectual capital
Intangible capital, measurement system
Framework
Semi-qualitative measures
Capital intel·lectual -- Mesurament
Àrees temàtiques de la UPC::Economia i organització d'empreses::Gestió i direcció::Recursos humans
Àrees temàtiques de la UPC::Economia i organització d'empreses::Gestió del coneixement
topic Intellectual capital -- Measurement
Intellectual capital
Intangible capital, measurement system
Framework
Semi-qualitative measures
Capital intel·lectual -- Mesurament
Àrees temàtiques de la UPC::Economia i organització d'empreses::Gestió i direcció::Recursos humans
Àrees temàtiques de la UPC::Economia i organització d'empreses::Gestió del coneixement
description Purpose: Considering the different IC measures adopted in literature, the advantages of adopting semi-qualitative measures, and the lack of an agreed system for IC evaluation, the purpose of the paper is to analyse literature on IC measurement following a semi-qualitative approach, with the final intent to build an IC measurement framework. Design/methodology/approach: A literature review on IC measurement system, following a semi-qualitative approach, has been conducted and analysed, in order to re-organize and synthesize all items used in previous researches. Findings: An integrated framework emerged from this research and it constitutes an IC measurement system, created gathering and integrating different items previously adopted in literature. Each of these variables has been organized in categories belonging to one of the three main components of IC: human capital, internal structural capital and relational capital. Originality/value: This research provides an integrated tool for IC evaluation, fostering toward a well agreed measurement system that is still lacking in literature. This framework could be interesting not only for the academic world, which in the last two decades reveals increasing attention to IC, but also for the management of the companies, that with IC measurement can increase awareness of the firm’s value and develop internal auditing system to support the management of these assets. Moreover, it could be a useful instrument for the communication of IC value to the external stakeholders, as customers, suppliers and especially shareholders, and to investors and financial analysts.
publishDate 2013
dc.date.none.fl_str_mv 2013
2013-11-01
2013
2013-11-27
dc.type.none.fl_str_mv journal article
http://purl.org/coar/resource_type/c_6501
NA
http://purl.org/coar/version/c_be7fb7dd8ff6fe43
dc.type.openaire.fl_str_mv info:eu-repo/semantics/article
format article
dc.identifier.none.fl_str_mv https://hdl.handle.net/2099/14098
url https://hdl.handle.net/2099/14098
dc.language.none.fl_str_mv Inglés
eng
language_invalid_str_mv Inglés
language eng
dc.rights.none.fl_str_mv open access
http://purl.org/coar/access_right/c_abf2
Attribution-NonCommercial 3.0 Spain
http://creativecommons.org/licenses/by-nc/3.0/es/
dc.rights.openaire.fl_str_mv info:eu-repo/semantics/openAccess
rights_invalid_str_mv open access
http://purl.org/coar/access_right/c_abf2
Attribution-NonCommercial 3.0 Spain
http://creativecommons.org/licenses/by-nc/3.0/es/
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
dc.publisher.none.fl_str_mv Intangible Capital
publisher.none.fl_str_mv Intangible Capital
dc.source.none.fl_str_mv reponame:UPCommons. Portal del coneixement obert de la UPC
instname:Universitat Politècnica de Catalunya (UPC)
instname_str Universitat Politècnica de Catalunya (UPC)
reponame_str UPCommons. Portal del coneixement obert de la UPC
collection UPCommons. Portal del coneixement obert de la UPC
repository.name.fl_str_mv
repository.mail.fl_str_mv
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