A Review of the Models Used to Measure Intellectual Capital(IC)

Author

Master of Accounting

Abstract

This paper reviews the literature pertaining to the measurement of knowledge assets. Since
knowledge assets are at the crux of sustainable competitive advantage, the burgeoning field
of intellectual capital is an exciting area for researchers. Even thought the measurement of such intangible assets is difficult. A variety of models have surfaced in an attempt to measure IC in this paper.

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