Authors
Steve Pike, L Fernström, G Roos
Publication date
2005/12/1
Journal
Journal of Intellectual Capital
Volume
6
Issue
4
Pages
489-509
Publisher
Emerald Group Publishing Limited
Description
Purpose
–
The purpose of this paper is to demonstrate how the ICS intellectual capital methodology was developed starting from the underpinning academic theory.
Design/methodology/approach
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The approach is founded upon a number of theoretical strands. The basic intellectual capital approach is based on a development of the resource based theory of the firm. Most intellectual capital approaches have problems with meaningful measurement. ICS addresses the valuation of intellectual capital resources by using axiology and multi‐attribute value theory to produce a valuation framework and measurement theory to ensure that the results are reliable.
Findings
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The ICS intellectual capital approach generates navigators (maps) of how resources are used in companies which have proven to be very useful. It has also demonstrated the value of deeper analysis of the intellectual capital resources. The …
Total citations
Scholar articles
S Pike, L Fernström, G Roos - Journal of Intellectual Capital, 2005
B Marr - Strategies for information technology and intellectual …, 2007