Intangible asset contribution to company performance: The "hierarchical assessment index"

VINE

Volumn 39, Issue 1, 2009, Pages 40-54

  Grimaldi, Michele ^a   Cricelli, Livio ^a  

^a UNIVERSITY OF CASSINO AND SOUTHERN LAZIO   (Italy)

Author keywords

Analytical hierarchy process; Asset valuation; Intangible assets; Measurement

Indexed keywords

ANALYTIC HIERARCHY PROCESS (AHP); ANALYTICAL HIERARCHY PROCESS; ASSET VALUATION; DESIGN/METHODOLOGY/APPROACH; HIERARCHICAL STRUCTURES; INTANGIBLE ASSETS; OBJECTIVE AND SUBJECTIVE EVALUATIONS; ORGANIZATIONAL STRATEGY;

COMPETITION; MANAGEMENT; MANAGERS; MEASUREMENTS;

INDUSTRY;

EID: 70049099520     PISSN: 03055728     EISSN: 14741032     Source Type: Journal    
DOI: 10.1108/03055720910962434     Document Type: Article

References (33)

1. Andreou, A.N., Green, A. and Stankosky, M. (2007), A framework of intangible valuation areas and antecedents, Journal of Intellectual Capital, Vol. 8 No. 1, pp. 52-75.
2. Andriessen, D. (2006), On the metaphorical nature of intellectual capital: a textual analysis, Journal of Intellectual Capital, Vol. 7 No. 1, pp. 93-110.
3. Bontis, N. (1998), Intellectual capital: an exploratory study that develops measures and models, Management Decision, Vol. 36 No. 2, pp. 63-76.
4. Bontis, N., Dragonetti, N.C., Jacobsen, K. and Roos, G. (1999), The knowledge toolbox: a review of the tools, available to measure and manage intangible resources, European Management Journal, Vol. 17 No. 4, pp. 391-402.
5. Brooking, A. (1996), Intellectual Capital: Core Assets for the Third Millennium Enterprise, Thomson Business Press, London.
6. Carlucci, D. and Schiuma, G. (2007), Knowledge assets value creation map: assessing knowledge assets value drivers using AHP, Expert Systems with Applications, Vol. 32 No. 3, pp. 814-21.
7. Carlucci, D., Marr, B. and Schiuma, G. (2004), The knowledge value chain: how intellectual capital impacts business performance, International Journal of Technology Management, Vol. 27, pp. 575-90.
8. Chatzkel, J. (2002), A conversation with Goran Roos, Journal of Intellectual Capital, Vol. 3 No. 2, pp. 96-117.
9. Cricelli, L. and Grimaldi, M. (2008), A dynamic view of knowledge and information: a stock and flow based methodology, International Journal of Management & Decision Making, Vol. 9 No. 6, pp. 686-98.
10. Eckstein, C. (2004), The measurement and recognition of intangible assets: then and now, Accounting Forum, Vol. 28 No. 2, pp. 139-58.
11. Edvinsson, L. and Malone, M.S. (1997), Intellectual Capital: The Proven Way to Establish Your Company's Real Value by Measuring Its Hidden Values, Piatkus, London.
12. Edvinsson, L. and Sullivan, P. (1996), Developing a model for managing intellectual capital, European Management Journal, Vol. 14 No. 4, pp. 356-64.
13. Ghalib, A.K. (2004), Systemic knowledge management: developing a model for managing organisational assets for strategic and sustainable competitive advantage, Journal of Knowledge Management Practice, Vol. 5, available at: www.tlainc.com/articl56.htm
14. Hafeez, K. and Essmail, A.E. (2007), Evaluating organisation core competences and associated personal competencies using analytical hierarchy process, Management Research News, Vol. 30 No. 8, pp. 530-47.
15. Johansson, U., Martensson, M. and Skoog, M. (2001), Measuring to understand intangible performance drivers, European Accounting Review, Vol. 10 No. 3, pp. 407-37.
16. Kaplan, R.S. and Norton, D.P. (1996), Using the balanced scorecard as a strategic management system, Harvard Business Review, Vol. 74, pp. 75-85.
17. Lee, K.C., Lee, S. and Kang, I.W. (2005), KMPI: measuring knowledge management performance, Information and Management, Vol. 42 No. 3, pp. 469-82.
18. Lemon, M. and Sahota, P. (2004), Organizational culture as a knowledge repository for increased innovative capacity, Technovation, Vol. 6, pp. 483-98.
19. Lev, B. (2001), Intangibles: Management, Measurement, and Reporting, Brookings Institution Press, Washington, DC.
20. Martínez-Torres, M.R. (2006), A procedure to design a structural and measurement model of intellectual capital: an exploratory study, Information and Management, Vol. 43 No. 5, pp. 617-26.
21. Roos, G. and Roos, J. (1997), Measuring your company's intellectual performance, Long Range Planning, Vol. 30 No. 3, pp. 413-26.
22. Roos, G., Roos, J., Dragonetti, N. and Edvinsson, L. (1998), Intellectual Capital: Navigating in the New Business Landscape, New York University Press, New York, NY.
23. Saaty, T.L. (1980), The Analytic Hierarchy Process, McGraw-Hill, New York, NY.
24. Saaty, T.L. (1994), How to make a decision: the analytic hierarchy process, Interfaces, Vol. 24 No. 6, pp. 19-43.
25. Said, A.A., Hassab Elnaby, H.R. and Wier, B. (2003), An empirical investigation of the performance consequences of nonfinancial measures, Journal of Management Accounting Research, Vol. 15, pp. 193-223.
26. St Leon, M.V. (2002), Intellectual capital: managerial perceptions of organisational knowledge resources, Journal of Intellectual Capital, Vol. 3 No. 2, pp. 149-66.
27. Stewart, T.A. (1997), Intellectual Capital: The New Wealth of Organizations, Doubleday/Currency, New York, NY.
28. Skoog, M. (2003), Visualizing value creation through the management control of intangibles, Journal of Intellectual Capital, Vol. 4 No. 4, pp. 487-504.
29. Sullivan, P.H. (2000), Value Driven Intellectual Capital: How to Convert Intangible Corporate Assets into Market Value, John Wiley & Sons, Chichester.
30. Sveiby, K.E. (1997), The intangible asset monitor, Journal of Human Resource Costing and Accounting, Vol. 2 No. 1, pp. 73-97.
31. Teece, D.J. (2000), Managing Intellectual Capital: Organizational, Strategic, and Policy Dimensions, Oxford University Press, Oxford.
32. Wiig, K.M. (1997), Integrating intellectual capital and knowledge management, Long Range Planning, Vol. 30 No. 3, pp. 399-405.
33. Zack, M.H. (1999), Managing codified knowledge, Sloan Management Review, Vol. 40 No. 4, pp. 45-58.