Discrepancies and contradictions of intellectual capital measurement models

Abstract

Research limitations/implications – the most challenging aspect is the discrepancies and contradictions in the measurement of intellectual capital. The differences of various enterprises broaden the perspective of intellectual capital and multiple points of view and attitudes are formalized into different methods of intellectual capital capture, measurement and managing. Practical implications – the universal model of intellectual capital measurement could help enterprises to focus on the intellectual capital management itself. The main goal and concentration to the intellectual capital management and not to the understanding the concept would save time and increase the productivity and efficiency in every day’s procedural activities. Originality/Value – the ability to understand and implement intellectual capital evaluation methodology is essential for every enterprise. As a consequence, the efficiency and productivity is increasing and the value of the company is growing.