Article: Issues concerning intellectual capital metrics and measurement of intellectual capital.

Abstract

At present intellectual capital reporting seems to have reached a plateau in which questions about whether these reports can be further improved in terms of information content should be asked. This paper contends that at present there are significant measurement problems to be addressed with respect to intellectual capital reports. Further work in terms of measurement needs to be done to validate the information produced from intellectual capital metrics so that meaningful analysis of the data can be performed, rather than these data being merely accepted at face value. A validation framework has been developed with which to assess current intellectual ...

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