Comparative justification on intellectual capital

A. Seetharaman; Kevin Lock Teng Low; A.S. Saravanan

doi:10.1108/14691930410566997

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Journal of Intellectual Capital

ISSN: 1469-1930

Online from: 2000

Subject Area: Information and Knowledge Management

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Comparative justification on intellectual capital

Document Information:
Title:	Comparative justification on intellectual capital
Author(s):	A. Seetharaman, (Multimedia University, Faculty of Management, Persiaran Multimedia, Selangor Darul Ehsan, Malaysia), Kevin Lock Teng Low, (Monash University Malaysia, Bandar Sunway, Selangor Darul Ehsan, Malaysia), A.S. Saravanan, (Multimedia University, Faculty of Management, Persiaran Multimedia, Selangor Darul Ehsan, Malaysia)
Citation:	A. Seetharaman, Kevin Lock Teng Low, A.S. Saravanan, (2004) "Comparative justification on intellectual capital", Journal of Intellectual Capital, Vol. 5 Iss: 4, pp.522 - 539
Keywords:	Financial reporting, Human capital, Intellectual capital
Article type:	Case study
DOI:	10.1108/14691930410566997 (Permanent URL)
Publisher:	Emerald Group Publishing Limited
Abstract:	With the development of computerization and networking capabilities, there is a significantly enhanced opportunity for sharing information and knowledge world-wide. For an organization to survive in these turbulent times, there is a great need for its continuous renewal through the introduction of new, innovative products and processes that are based on new knowledge. As a result, the management and measurement of intellectual capital have attracted a lot of attention in recent years both in the media and from academia. This paper assesses different methodologies of intellectual capital measurements, both from a macro valuation standpoint and from the operating perspective. Valuation metrics are suggested and it demonstrates how it is applied to a cross-section of firms. The paper also shows that there is no conceptual framework commonly accepted and there is a considerable lack of consistency both inter-country and intra-country. This paper has taken three firms from distinct industries and has applied human, relational or structural capital metrics depending on which is the most relevant.