How assessing intellectual capital in ICT companies: a new model and an empirical study from Jordan

The cornerstone of intellectual capital (IC) management, measurement and assessment attracts greater attention from both academics and professionals. This paper presents the Hierarchical Assessment Index (H.A.I.), which is a new IC assessment model, based on the Analytic Hierarchy Process (A.H.P.) approach, to obtain a global index expressing the aggregated results achieved by the organizational strategies. The HAI considers the strategic assets of a company and its competitive context, to assess intellectual capital characteristics and the generated economic value. Furthermore, the model is empirically applied to three Jordanian ICT companies to provide a validation of its peculiarity.