Intellectual Capital Evaluation Index Based on a Hybrid Multi-Criteria Decision-Making Technique

Chao Liu, Qichen Liao, Wenyan Gao, Shuxian Li, Peng Jiang () and Ding Li ()
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Chao Liu: School of Business, Shandong University, Weihai 264209, China
Qichen Liao: School of Business, Shandong University, Weihai 264209, China
Wenyan Gao: School of Economics and Management, Tongji University, Shanghai 200092, China
Shuxian Li: School of Business, Shandong University, Weihai 264209, China
Peng Jiang: School of Business, Shandong University, Weihai 264209, China
Ding Li: School of Culture and Communication, Shandong University, Weihai 264209, China

Mathematics, 2024, vol. 12, issue 9, 1-29

Abstract: In the context of a burgeoning knowledge economy, enterprise intellectual capital has emerged as a pivotal asset for organizational growth. Evaluating it requires a comprehensive and robust index, yet there is no standard methodology for such assessments. Here, we propose an index for evaluating enterprise intellectual capital. We use the Delphi method to delineate a scientific decision structure. A grey-based decision-making trial and evaluation laboratory (DEMATEL) is coupled with an analytic network process (ANP)—i.e., grey DEMATEL-based ANP (GDANP)—to determine the relative weight of indicators. Then, we use the technique for order preference by similarity to an ideal solution to validate the effectiveness and applicability of the proposed evaluation index based on data on thirty new-technology companies in China. This study bridges a critical gap in academic discourse, and we discuss the practical implications for the strategic management of intellectual capital in corporate settings.

Keywords: enterprise intellectual capital; GDANP; Delphi method; TOPSIS (search for similar items in EconPapers)
JEL-codes: C (search for similar items in EconPapers)
Date: 2024
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