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...

Numerous articles, papers and books have come to the conclusion that our traditional accounting systems do not suffice for today's companies, whose value creation often depends more on intellectual capital type resources rather than monetary or physical resources. This article focuses on the...

Purpose – The purpose of this paper is to introduce the IC Rating™ approach as a management consulting approach to measure intellectual capital and to report on the implementation and experience in one case study firm. Design/methodology/approach – The paper describes the IC Rating™...

The intellectual capital literature has concentrated on issues of defining, measuring, and reporting intellectual capital. The underlying thesis is that as the economy becomes more reliant on intellectual assets management and measurement processes need to focus more on these types of assets to...