Measuring
Knowledge Capital / Intellectual Capital
by Jose Maria Pedro
The
research work we have done until now allowed us to identify a couple of
interesting models for measuring knowledge capital / intellectual capital, all of
them proposed by authors with reputation on Knowledge Management field:
Global Models:
Market Value Models
- Difference
(DifMtoB) or Ratio (MtoB) "Market-to-Book"
- Ratio Q (Tobin)
- KRMV
Benchmark (Ken Standfield)
- Difference
MtoB Extensive (Ken Standfield)
- Management
Value Added (Strassman)
Performance and Knowledge
Management Models
- Target (Annie Brooking)
- Intangible
Calculated Value - CIV (NCI Research)
- Performance
(Verna Allee)
- KMAT (APQC e Arthur
Andersen)
- Intangible
Assets Monitor (Sveiby)
- Knowledge
Maturity (Cap Gemini)
- Universal
Equation (Leif Edvinsson)
- Stock of
Knowledge (Weston
Anson)
Strategic
Models (Cap Gemini)
- MAGIC (ISD Group)
- Balanced Scorecard (Kaplan
& Norton)
Partial Models:
Human capital models:
- Innovation
(T. Stewart)
- Employee
Attitude (T. Stewart)
- Mandate,
return, experience, learning (T.Stewart)
- Knowledge
Bank (Brilliant PLC)
Structure capital models:
- Cycling
capital (George Stalk)
- Bureaucracy
(T. Stewart)
- Back-Office
(T.Housel/V.Kanevsky)
Customer capital models:
- Alliances
(T. Stewart)
- Customer
satisfaction (T. Stewart)
- Customer
Loyalty (Frederick Reichheld)
Although
all these nice and perfect models, we believe there are no perfect model for
measuring knowledge capital under objective standards.
