Reflections on the criteria for the sound measurement of intellectual capital: A knowledge-based perspective

Content Provider	Semantic Scholar
Author	Kianto, Aino Ritala, Paavo Vanhala, Mika Hussinki, Henri
Copyright Year	2018
Abstract	Abstract As knowledge has become a key factor of competitive advantage for organizations, regions, and nations, its measurement has gained tremendous importance. During the last two decades, the intellectual capital school of thought has produced numerous measurement frameworks and models for capturing the intangible bases of value creation, which currently occupy a well-established position in academia. In this paper, we argue that something important might have been lost along the way, namely, a thorough understanding of knowledge as the basis for human and organizational productive behavior. We argue that in order to remain relevant in the face of the increasing knowledge intensity of work, organizing, and value creation, the measurements of intellectual capital (IC) should revisit the foundations of what knowledge is. In order to regain this understanding, this paper draws on a knowledge-based perspective and proposes four critical themes that should be better recognized in IC measurement: multi-dimensionality, human agency and action, contextuality, and temporality and dynamics. We discuss the challenges that each theme poses for IC measurement and construct a set of criteria and applications for a more adequate measurement of IC.
Starting Page	102046
Ending Page	102046
Page Count	1
File Format	PDF HTM / HTML
DOI	10.1016/j.cpa.2018.05.002
Alternate Webpage(s)	http://tarjomefa.com/wp-content/uploads/2019/01/F1170-TarjomeFa-English.pdf
Alternate Webpage(s)	https://doi.org/10.1016/j.cpa.2018.05.002
Language	English
Access Restriction	Open
Content Type	Text
Resource Type	Article