Automating intellectual capital – integrating measures for intangibles into corporate performance management applications

Bernard Marr

International Journal of Learning and Intellectual Capital, 2004, vol. 1, issue 3, 304-316

Abstract: All organisations are measuring aspects of their performance and today they increasingly automate their metrics management using software applications. These range from simple spreadsheets to sophisticated performance management software solutions. Many of these application import data from existing electronic sources. However, as this research shows, this could be a barrier to including the important information about intangible performance drivers, as this information is often not readily available in existing data repositories. In the first part of this paper, we develop ten key requirements for software applications in order to cope with intangibles; in the second part, these are then contrasted with empirical evidence collected from the 5000 largest firms in the USA.

Keywords: performance management; intangible assets; software applications; intellectual capital; performance measurement; information technology. (search for similar items in EconPapers)
Date: 2004
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