Annex II – Identified models grouped by cathegory

 

Global Models:

Market Value Models: developed from accounting variables and from market value of the company. They usually consider the difference between the market value and the book value represents the value of the knowledge capital:

Difference (DifMtoB) or Ratio (MtoB) “Market-to-Book”

DifMtoB Extensive (Ken Standfield)

KRMV Benchmark (Ken Standfield)

Ratio Q (Tobin)

Management Value Added (Strassman)

Performance and Knowledge Management Models: they intend to measure knowledge capital through the performance of the knowledge management activities in the organisation or the knowledge transfer inside the company:

Target (Annie Brooking)

Universal Equation (Leif Edvinsson)

KMAT (APQC e Arthur Andersen)

Knowledge Maturity (Cap Gemini)

Intangible Assets Monitor (Sveiby)

Knowledge Performance – (Verna Allee)

Knowledge Stock (Weston Anson)

Calculated Intangible Value - CIV  (NCI Research, IRS)

Strategy Models: Measures how the organisations accomplish strategic goals and critical success factors of:

MAGIC (ESPRIT)

Balanced Scorecard (Kaplan & Norton)

 

Partial Models (from STEWART):

Measure independently intellectual capital in structural, client and human resources [SVEIBY, STEWART, EDVINSSON and KAPLAN/NORTON], we organized these models into three categories:

Customer Capital Models - measure variables associated with external entities:

Customer Satisfaction (T. Stewart)

Measure Alliances (T. Stewart)

Customer Loyalty (Frederick Reichheld)

Structural Capital Models directed to internal efficiency and company organizational structure:

Annual Cycles of Working Capital (George Stalk)

Measure bureaucracy (T. Stewart)

Measure of Back-Office (T.Housel/V.Kanevsky)

Human Capital Models – directed to people and to their competencies and ability to create value throw innovation or any other human ways:

Innovation (T. Stewart)

Employee Attitude (T. Stewart)

Tenure, Turnover, Experience, Learning (T. Stewart)

Knowledge Bank (Brilliant PLC)