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.
How assessing intellectual capital in ICT companies: a new model and an empirical study from Jordan
GRIMALDI, Michele;CRICELLI, Livio;
2011-01-01
Abstract
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.I documenti in IRIS sono protetti da copyright e tutti i diritti sono riservati, salvo diversa indicazione.
