This article proposes a framework designed to support the top management in the tactical and strategic planning of the investments on critical ICAs. The framework consists of a sequence of steps, which aim at assessing the organisational intellectual capital. The framework takes into consideration the impact of intellectual capital assets on the value creation process. The framework resorts to the analytic network process in order to synthesise the interdependences among intellectual capital assets and identify the individual impact of each intellectual capital asset. The implementation of the proposed framework provides managers with strategic considerations, which can be drawn from the results and compared through a synoptic analysis and through a cost/benefit analysis.

The assessment of the intellectual capital impact on the value creation process: a decision support framework for top management

CRICELLI, Livio;GRECO, Marco;GRIMALDI, Michele
2013

Abstract

This article proposes a framework designed to support the top management in the tactical and strategic planning of the investments on critical ICAs. The framework consists of a sequence of steps, which aim at assessing the organisational intellectual capital. The framework takes into consideration the impact of intellectual capital assets on the value creation process. The framework resorts to the analytic network process in order to synthesise the interdependences among intellectual capital assets and identify the individual impact of each intellectual capital asset. The implementation of the proposed framework provides managers with strategic considerations, which can be drawn from the results and compared through a synoptic analysis and through a cost/benefit analysis.
File in questo prodotto:
Non ci sono file associati a questo prodotto.

I documenti in IRIS sono protetti da copyright e tutti i diritti sono riservati, salvo diversa indicazione.

Utilizza questo identificativo per citare o creare un link a questo documento: http://hdl.handle.net/11580/27069
 Attenzione

Attenzione! I dati visualizzati non sono stati sottoposti a validazione da parte dell'ateneo

Citazioni
  • ???jsp.display-item.citation.pmc??? ND
  • Scopus 28
social impact