A Synthetic Indicator of a Company's Level of Intellectual Capital as a Hidden Value

The authors of the paper analyzed 21 common methods of measuring a company's intellectual capital, finding that none of them meet all 6 demands that a model indicator should satisfy. As a result, a new method was developed, which meets the conditions for a model indicator. Using the chosen expe...

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Bibliographic Details
Main Authors: Przemysław Dominiak, Jacek Mercik, Agata Szymańska
Format: Article
Language:English
Published: Wrocław University of Science and Technology 2016-01-01
Series:Operations Research and Decisions
Online Access:http://orduser.pwr.wroc.pl/DownloadFile.aspx?aid=1202
Description
Summary:The authors of the paper analyzed 21 common methods of measuring a company's intellectual capital, finding that none of them meet all 6 demands that a model indicator should satisfy. As a result, a new method was developed, which meets the conditions for a model indicator. Using the chosen expert method, a synthetic indicator of a company's level of intellectual capital (WPKI) has been determined. The authors of the paper determine the WPKI indicator for public construction companies using the algorithm defining a hidden value. (original abstract)
ISSN:2081-8858
2391-6060