Organizacijos intelektinio kapitalo vertinimo metodų dichotomijos raiška: teorinė studija ir empiriniai įrodymai
Manifestation of Dichotomy in Organizational Intellectual Capital Assessment Methods: Theoretical Research and Empirical Evidences
Author(s): Lina VaškelienėSubject(s): Social Sciences
Published by: VšĮ Šiaulių universiteto leidykla
Keywords: Intellectual capital; intangibles; competitive advantage; performance measurement; reporting.
Summary/Abstract: A turn from industrial economy to knowledge economy raised global interest in intellectual capital phenomenon as a subject of business practices and scientific research. Relevancy of intellectual capital measurement is emphasized by almost all intellectual capital researches. Despite that, a united attitude towards intellectual capital measurement technique does not exist. Profound theoretical comparative analysis of different intellectual capital measurement methods in management theory is rare. Such analysis is necessary for the further development of intellectual capital measurement methodology. The key targets of this paper are to disclose the main methodological feature (or group of features), which influence the development of intellectual capital measurement methodology most of all, to reveal clear directions of methodology development and to find out empirical evidences.
Journal: Socialiniai tyrimai
- Issue Year: 2006
- Issue No: 8
- Page Range: 150-159
- Page Count: 10
- Language: Lithuanian
