A synthetic indicator of a company’s level of intellectual capital as a hidden value

Przemysław Dominiak (), Jacek Mercik and Agata Szymańska ()

Operations Research and Decisions, 2016, vol. 26, issue 3, 5-20

Abstract: The authors of the paper analyzed 21 common methods of measuring a company’s intellectual capital, finding that none of them meet all 6 demands that a model indicator should satisfy. As a result, a new method was developed, which meets the conditions for a model indicator. Using the chosen expert method, a synthetic indicator of a company’s level of intellectual capital (WPKI) has been determined. The authors of the paper determine the WPKI indicator for public construction companies using the algorithm defining a hidden value.

Keywords: company’s intellectual capital; methods; measuring; hidden value (search for similar items in EconPapers)
Date: 2016
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Persistent link: https://EconPapers.repec.org/RePEc:wut:journl:v:3:y:2016:p:5-20:id:1202

DOI: 10.5277/ord160301

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