When measuring fails – try learning!

Karl-Erik Sveiby

International Journal of Learning and Intellectual Capital, 2004, vol. 1, issue 3, 370-376

Abstract: Measure for learning. This article addresses a rarely asked question: why measure intangibles? Unless the propose of measuring is explicitly addressed, the resulting measuring system becomes open to manipulation. The argument is that a measuring system aimed at learning rather than performance minimises manipulation issues and maximises value creation.

Keywords: learning; measurement; performance; control; intangible assets; value creation. (search for similar items in EconPapers)
Date: 2004
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