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1 2013

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Comparative analysis of methods of measuring company’s intellectual capital

Dominiak P., Mercik J., Szymańska A.

Operations Research and Decisions

2013

Vol. 23, No. 1

17--28

Intellectual capital is, in general, considered to be a component of a company’s market value, which is not always reflected in its financial statements. The authors analyzed 21 of the most common methods of measuring company’s intellectual capital. Detailed analysis of these methods made it possible to identify a set of 7 basic criteria that clearly distinguish them. The paper presents a comparative matrix of methods of measuring intellectual capital in terms of all the considered criteria. It is shown that, among the best known methods of measuring intellectual capital, there is no so-called “standard measure”, i.e. one which fulfils all the criteria at the same time.