A synthetic indicator of a company’s level of intellectual capital as a hidden value

• Authors: DOMINIAK Przemysław , MERCIK Jacek , SZYMAŃSKA Agata
• Languages of publication: EN

Abstracts

EN

The authors of the paper analyzed 21 common methods of measuring a company’s intellectual capital, finding that none of them meet all 6 demands that a model indicator should satisfy. As a result, a new method was developed, which meets the conditions for a model indicator. Using the chosen expert method, a synthetic indicator of a company’s level of intellectual capital (WPKI) has been de-termined. The authors of the paper determine the WPKI indicator for public construction companies using the algorithm defining a hidden value.

Keywords

EN

company’s intellectual capital; methods; measuring; hidden values

• Publisher: Politechnika Wrocławska. Oficyna Wydawnicza Politechniki Wrocławskiej
• Journal: Operations Research and Decisions
• Year: 2016
• Volume: 26
• Issue: 3
• Pages: 5-20

Contributors

author

DOMINIAK Przemysław

• Colian Sp. z o.o.

author

MERCIK Jacek

• Wrocław School of Banking and Gdansk School of Banking

author

SZYMAŃSKA Agata

• Toyota Motor Industries Poland Sp. z o.o.

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Identifiers

DOI

10.5277/ord160301