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

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.
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Utilizza questo identificativo per citare o creare un link a questo documento: http://hdl.handle.net/11580/22379
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