Authors
Nick Bontis, Nicola C Dragonetti, Kristine Jacobsen, Göran Roos
Publication date
1999/8/31
Journal
European management journal
Volume
17
Issue
4
Pages
391-402
Publisher
Pergamon
Description
Given the increased discussion on the development of metrics to manage intangible resources, there is a need for a review of the most important tools available to managers for this purpose. This article reviews four measurement systems currently popular among practitioners: (i) human resource accounting; (ii) economic value added; (iii) the balanced scorecard; and (iv) intellectual capital. The assumptions and details of each tool are discussed, as well as the operationalisation procedures to apply them correctly. Strengths and shortcomings of each system are also analysed in order to supply `knowledge managers' with the instruction sheet to the knowledge toolbox.
Total citations
Scholar articles
N Bontis, NC Dragonetti, K Jacobsen, G Roos - European management journal, 1999