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Warianty tytułu
Języki publikacji
Abstrakty
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.
Słowa kluczowe
Czasopismo
Rocznik
Tom
Strony
5--20
Opis fizyczny
Bibliogr. 31 poz., tab.
Twórcy
autor
- Colian Sp. z o.o.
autor
- Wrocław School of Banking and Gdansk School of Banking
autor
- Toyota Motor Industries Poland Sp. z o.o.
Bibliografia
- [1] ALLEE V., The art and practise of being revolutionary, J. Knowledge Manage., 1999, 3 (2), 121.
- [2] BONTIS N., Assessing knowledge assets. A review of the models used to measure intellectual capital, Int. J. Manage. Rev., 2001, 3 (1), 41, [after:] ROOS J., ROOS G., DRAGONETTI N.C., EDVINSSON L., Intellectual Capital. Navigating in the New Business Landscape, MacMillan, Houndsmills, Basingtoke 1997.
- [3] BONTIS N., Managing organizational knowledge by diagnosing intellectual capital. Framing and ad-vancing the state of the field, [in:] C.W. Choo, N. Bontis (Ed.), The Strategic Management of Intellec-tual Capital and Organizational Knowledge, Oxford University Press, New York 2002.
- [4] DOMINIAK P., MERCIK J., SZYMAŃSKA A., A comparative analysis of chosen methods of measuring a company's intellectual capital, [in:] D. Zarzecki (Ed.), Financial Management. The Valuation of En-terprises, Value Management, Risk Management, Szczecin University, Scientific Papers, No. 761, Finance, Financial Markets, Insurance, No. 60, 2013, 611 (in Polish).
- [5] DOMINIAK P., Forecasting the bankruptcy of public construction companies with the use of a synthetic indicator of a company’s level of intellectual capital, doctoral thesis, Wrocław University of Technology, Wrocław 2013 (in Polish).
- [6] EDVINSSON L., MALONE M.S., Intellectual Capital. Realizing Your Company’s True Value by Finding Its Hidden Brainpower, Harper Business, New York 1997.
- [7] GOMULSKA K., SADOWSKA L., KREFFT A., GOMULSKA K., MAZUR A., Early forecasting of infant pediatric celebral palsy using a synthetic analysis of risk factors, Medical Review of Rzeszów University, 2006 (1), 47 (in Polish).
- [8] HOFMAN-BANG P., MARTIN H., A comparison of the IC rating to other methods of assessing intellectual capital, E-mentor, 2005, 4 (11), 47.
- [9] JACOBSEN K., HOFMAN-BANG P., NORDBY R. Jr ., The IC Rating™ Model by Intellectual Capital Sweden, J. Intel. Capital, 2005, 6 (4), 570.
- [10] KREFFT A., Diagnostic functions of hidden phenomena, Oficyna Wydawnicza Politechniki Wrocławskiej, Wrocław 1999 (in Polish).
- [11] KREFFT A., ŁOPACIŃSKA K., Algorithms for estimating farmers’ revenue from incomplete statistical data, Wiad. Statyst., 1984 (8), 21 (in Polish).
- [12] KUJANSIVU P., LÖNNQVIST A., Investigating the value and efficiency of intellectual capital, J. Intel. Capital, 2007, 8 (2), 272.
- [13] LEWICKI E.R., Innovation in the suggestopedic teaching of foreign languages, Thesis, Acta Unversitatis Wratislaviensia, No. 1284, Germanica Wratislaviensia 41, Wydawnictwo Uniwersytetu Wrocławskiego, Wrocław 1990 (in Polish).
- [14] LUTHY D.H., Intellectual capital and its measurement, Proc. Conf. The Asian Pacific Interdisciplinary Research in Accounting (APIRA) Conference, Osaka 1998, http://www3.bus.osaka-cu.ac.jp /apira98/archives/pdfs/25.pdf, as at: 24.02.2012.
- [15] MAJCHROWICZ B., SADOWSKA L., Social problems related to studying the level of acceptance of organ and tissue transplants amongst inhabitants of the Podkarpacie Region, Onkologia Polska, 2012, 15 (1), 9 (in Polish).
- [16] MERCIK J., Econometric estimation of hidden factors in group decision making – their impact on power index estimation, Oper. Res. Decisions, 2007, 17 (3–4), 121.
- [17] PANDEL W., Method for supporting decision making processes in stock market investment, doctoral thesis, Wrocław University of Technology, Wrocław 1999 (in Polish).
- [18] PETRASH G., Dow’s Journey to a Knowledge Value Wrocław Management Culture, Eur. Manage. J., 1996 (14).
- [19] PIETRUSZKA-ORTYL A., Intellectual capital as an indicator of a company’s level of intangible assets, [in:] W. Cieśliński (Ed.), Companies as Temples of Knowledge, Scientific Papers of Walbrzych School of Managements and Entrepreneurship, Vol. 2, Walbrzych 2002, 79 (in Polish).
- [20] POŚLAD M., Investor’s Guidebook. How to Read a Prospectus, Securities and Exchange Commission, Warsaw 2005.
- [21] PREJZNER J., Religious Knowledge in Religious Education and Ability to Overcome Difficulties in School among Youths with Motor Disorders. An Empirical and Analytical Study, doctoral thesis, Papal Theological Faculty in Wrocław, Wrocław 2008 (in Polish).
- [22] RODOV I., LELIAERT P., FiMIAM. Financial method of intangible assets measurement, J. Intel. Capital, 2002, 3 (3), 327.
- [23] SADOWSKA L., GOMULSKA K., CHOIŃSKA A.M., PRZYGODA Ł., An analysis of the risk of the development of pediatric cerebral palsy in the treatment of infants based on the ZZRMPD synthetic diagnostic function, Rzeszów, Medical Review of Rzeszów University, 2008 (1), 49.
- [24] SADOWSKA L., SKÓRZYŃSKA M., BLAŻEJCZYK M., CHOIŃSKA A.M., GÓRECKA B., BOBROWSKA R., FILIPOWSKI H., Formation of emotional relationships between mothers and children with a psychosomatic disorder. Part II, Medical Review of Rzeszów University, Rzeszów 2010 (2), 160.
- [25] SHAIKH J.M., Measuring and reporting of intellectual capital performance analysis, J. Amer. Acad. Business, 2004, 4 (1/2), 439.
- [26] SOPIŃSKA A., Knowledge as a company’s strategic asset. Analysis and measurement of a company’s intellectual capital, Oficyna Wydawnicza SGH, Warsaw 2010.
- [27] STEWART T.A., Brain Power. How Intellectual Capital is Becoming America’s Most Valuable Asset, Fortune, 03.07.1997.
- [28] STEWART T.A., The Wealth of Knowledge. Intellectual Capital and the Twenty-First Century Organization, Nicholas Brealey Publishing, London 2001.
- [29] The Invisible Balance Sheet. Key indicators for accounting, control and evaluation of know-how companies, Affärsvärlden-Ledarskap, Stockholm 1989.
- [30] SZYMAŃSKA A., A ranking of universities based on intellectual capital that stimulates demand and applicable in academic management, doctoral thesis, Wrocław University of Technology, Wrocław 2014 (in Polish).
- [31] THEIL H., The Principles of Econometrics, Wydawnictwo Naukowe PWN, Warsaw 1979 (in Polish).
Uwagi
PL
Opracowanie ze środków MNiSW w ramach umowy 812/P-DUN/2016 na działalność upowszechniającą naukę.
Typ dokumentu
Bibliografia
Identyfikator YADDA
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