EIC: A New Tool for Intellectual Capital Performance Measurement

Bojan Krstić and Ljiljana Bonić

Prague Economic Papers, 2016, vol. 2016, issue 6, 723-741

Abstract: The purpose of this paper is to emphasize the importance of intellectual capital (IC) undisclosed on the assets side on the balance sheet of knowledge enterprises. This capital is very relevant, and mana-gers need to have information about it in order to facilitate effective IC management process. The issue of IC performance measurement has been a matter of growing importance in both academic community and managerial practices for the past two decades. Based on the previous ideas put forward in the literature of knowledge management and IC management, this paper suggests a new methodological framework for overcoming the problem of IC performance measurement in knowledge enterprises. Efficiency of Intellectual Capital (EIC) methodological framework offers practical solutions for measuring the efficiency of total enterprises' IC, as well as the efficiency in the use of all IC components. The EIC framework connects financial accounting valuation and market valuation.

Keywords: intellectual capital; measurement; performance; efficiency (search for similar items in EconPapers)
JEL-codes: M21 (search for similar items in EconPapers)
Date: 2016
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (6)

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DOI: 10.18267/j.pep.586

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