POSSIBLE APPROACH FOR THE INTELLECTUAL CAPITAL EVALUATION
POSSIBLE APPROACH FOR THE INTELLECTUAL CAPITAL EVALUATION

Summary/Abstract: Accounting, as it is currently practiced, has lost much of its bility to inform as businesses have become more and ore knowledge intensive. Intangible assets are now ariously estimated to currently constitute 60-75 percent of orporate value, on average. Research to date has yet to conclude how best to measure this intellectual capital. urrent debates about intellectual capital are part of the earch for a methodology to measure the knowledge base f a firm. This is critical since a failure to properly onceptualize the nature and value of knowledge assets ondemns firms and whole economies to fight competitive attles with outdated weapons and tactics. In this context, he purpose of this paper is to present a comparative study f some Intellectual Capital (IC) evaluation methods as hey are characterized by relevant references. Given the ecent proliferation of IC evaluation models, it is necessary o classify them and review their individual strengths and eaknesses according to criteria that are linked with their pactical exploitation and use.

• Details
• Contents