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A critical review of the intellectual capital measurement approaches

Mohd Ariff, Arifatul Husna and van Zijl, Tony and Islam, Ainul (2016) A critical review of the intellectual capital measurement approaches. In: International Conference on Accounting Studies (ICAS) 2016, 15-18 August 2016, Langkawi, Kedah, Malaysia.

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The purpose of this paper is to review critically the intellectual capital (IC) measurement models found in the literature.In general, there are two broad approaches used in measuring IC: the direct and indirect methods.Each approach is reviewed by discussing the essence of the measurement models and assessing the usefulness and limitation of each approach.As a conclusion, the measurement of IC is still evolving and open for more improvement in the future.This study contributes to the literature by summarizing and synthesizing the IC measurement models used in the management and accounting literature.

Item Type: Conference or Workshop Item (Paper)
Additional Information: ISBN 978-967-0910-27-7 Organized by: Institute for Strategic and Sustainable Accounting Development (ISSAD), Tunku Puteri Intan Safinaz School of Accountancy, Universiti Utara Malaysia
Uncontrolled Keywords: Intellectual capital, measurement model, review
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Tunku Puteri Intan Safinaz School of Accountancy (TISSA)
Depositing User: Dr. Arifatul Husna Mohd Ariff
Date Deposited: 31 Jan 2017 08:42
Last Modified: 31 Jan 2017 08:42

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