Izvorni znanstveni članak
https://doi.org/10.1080/1331677X.2020.1860798
The hybrid intellectual capital valuation method
Ratapol Wudhikarn
Sažetak
This study aims to improve the existing problems of intellectual
capital (IC) measurement methods including those with unclear
and unspecific calculation details and the inability to valuate the
influences between IC measures and between IC components,
which is a fundamental characteristic of IC. To address the fundamental issues of past methods, this study integrates two multi-criteria decision-making (MCDM) methods: the analytic network
process (ANP) and the simple additive weighting (SAW) method,
both of which provide specific and clear calculation procedures.
ANP is adopted to manage the valuation of influences between
IC elements, while SAW is used to solve incommensurable units
of IC performance indicators and different concentrations on IC
measures and components. Implementation of the method
revealed a clear and systematic measurement procedure. The proposed method could consider the relationships among IC measures as well as among IC components and presented calculated
results in the form of the weights of IC measurement compositions. Furthermore, the method maintained the crucial characteristics of IC measurement: the ability to standardise units of
measure and the capability to valuate the performance of IC for
the appropriate measure, component, and holism level.
Ključne riječi
Intellectual capital (IC); performance measurement; multi-criteria decision making (MCDM; analytic network process (ANP); simple additive weighting (SAW)
Hrčak ID:
301274
URI
Datum izdavanja:
31.12.2021.
Posjeta: 161 *