Measuring and Evaluating Intellectual Capital

Inhaltsverzeichnis (Table of Contents)

• Introduction
• Point of departure
• Research scope and delimitations
• Motivation
• Methodology and structure of this thesis
• Discovering the fundamental terminologies
• Intangible Assets
• Intellectual Capital
• Knowledge
• The rise of Intellectual Capital
• The knowledge worker
• Organizational knowledge creation
• Distribution and protection of knowledge
• Human Resources Management
• Measurement of Intellectual Capital
• Direct Intellectual Capital Methods (DIC)
• Market Capitalization Methods (MCM)
• Return on Assets Methods (ROA)
• Scorecards Methods (SC)
• Selective measuring methods
• The IC Audit by Brooking
• Intangible Assets Monitor by Sveiby
• General measurement problems
• Human Resources Management benefit potential
• Reporting
• Benchmarking
• Self-Awareness and enhancement potential

Zielsetzung und Themenschwerpunkte (Objectives and Key Themes)

This thesis aims to explore the concept of Intellectual Capital and its measurement, specifically focusing on the potential benefits for Human Resources Management (HRM). It delves into the nature of intangible assets and their contribution to company value. The work analyzes various methods for measuring Intellectual Capital, including the IC Audit by Brooking and the Intangible Asset Monitor by Sveiby. Key themes explored in this thesis include:

• The importance of intangible assets and Intellectual Capital in modern businesses
• The challenges and complexities associated with measuring Intellectual Capital
• The potential benefits of measuring Intellectual Capital for HRM practices
• The role of knowledge management and knowledge workers in building and leveraging Intellectual Capital
• The application of specific measurement methods like the IC Audit and the Intangible Asset Monitor

Zusammenfassung der Kapitel (Chapter Summaries)

• Chapter 1: Introduction introduces the topic of Intellectual Capital, outlining the research scope, delimitations, motivation, and the structure of the thesis.
• Chapter 2: Discovering the fundamental terminologies provides a comprehensive overview of key concepts like intangible assets, Intellectual Capital, knowledge, and the rise of Intellectual Capital. It explores the role of knowledge workers and the processes of organizational knowledge creation, distribution, and protection.
• Chapter 3: Measurement of Intellectual Capital examines various methods for measuring Intellectual Capital, including Direct Intellectual Capital Methods (DIC), Market Capitalization Methods (MCM), Return on Assets Methods (ROA), and Scorecards Methods (SC).
• Chapter 4: Selective measuring methods focuses on two specific measurement methods: The IC Audit by Brooking and the Intangible Asset Monitor by Sveiby. It also discusses general measurement problems.
• Chapter 5: Human Resources Management benefit potential explores the potential benefits of measuring Intellectual Capital for HRM practices, including reporting, benchmarking, and self-awareness for enhancement.

Schlüsselwörter (Keywords)

This thesis centers around the concepts of Intellectual Capital, intangible assets, knowledge management, HRM, and the measurement of intangible assets. The work explores specific methodologies such as the IC Audit and the Intangible Asset Monitor, highlighting their potential for organizations and HRM practices.