{"id":"https://openalex.org/W2084907345","doi":"https://doi.org/10.1108/14691930410550363","title":"Intellectual capital: Measurement effectiveness","display_name":"Intellectual capital: Measurement effectiveness","publication_year":2004,"publication_date":"2004-09-01","ids":{"openalex":"https://openalex.org/W2084907345","doi":"https://doi.org/10.1108/14691930410550363","mag":"2084907345"},"language":"en","primary_location":{"id":"doi:10.1108/14691930410550363","doi":"https://doi.org/10.1108/14691930410550363","is_oa":false,"landing_page_url":"https://doi.org/10.1108/14691930410550363","pdf_url":null,"source":{"id":"https://openalex.org/S191556934","display_name":"Journal of Intellectual Capital","issn_l":"1469-1930","issn":["1469-1930","1758-7468"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-b","anvur-class-a","anvur-scientific","cwts-core","fnege-3","jufo-1","norway-1","poland-140","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310319811","host_organization_name":"Emerald Publishing Limited","host_organization_lineage":["https://openalex.org/P4310319811"],"host_organization_lineage_names":["Emerald Publishing Limited"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of Intellectual Capital","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5002512688","display_name":"Gopika Kannan","orcid":"https://orcid.org/0000-0002-4656-4034","observed_orcids":["https://orcid.org/0000-0002-4656-4034"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Gopika Kannan","raw_affiliation_strings":["DaimlerChrysler Research and Technology India, Bangalore, Karnataka, India"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"DaimlerChrysler Research and Technology India, Bangalore, Karnataka, India","institution_ids":[]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5036096708","display_name":"Wilfried G. Aulbur","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I891521709","display_name":"Daimler (Germany)","ror":"https://ror.org/00m0j3d84","country_code":"DE","type":"company","lineage":["https://openalex.org/I891521709"]}],"countries":["DE"],"is_corresponding":false,"raw_author_name":"Wilfried G. Aulbur","raw_affiliation_strings":["DaimlerChrysler AG, Stuttgart, Germany"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"DaimlerChrysler AG, Stuttgart, Germany","institution_ids":["https://openalex.org/I891521709"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":17.501,"has_fulltext":false,"cited_by_count":270,"citation_normalized_percentile":{"value":0.9861321,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":93,"max":100},"biblio":{"volume":"5","issue":"3","first_page":"389","last_page":"413"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T11849","display_name":"Intellectual Capital and Performance Analysis","score":1.0,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T11849","display_name":"Intellectual Capital and Performance Analysis","score":1.0,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.0,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13874","display_name":"Information Architecture and Usability","score":0.0,"subfield":{"id":"https://openalex.org/subfields/1710","display_name":"Information Systems"},"field":{"id":"https://openalex.org/fields/17","display_name":"Computer Science"},"domain":{"id":"https://openalex.org/domains/3","display_name":"Physical Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/intellectual-capital","display_name":"intellectual capital","score":0.9700000286102295},{"id":"https://openalex.org/keywords/intellectual-capital-measurement","display_name":"intellectual capital measurement","score":0.9150000214576721},{"id":"https://openalex.org/keywords/intangible-assets","display_name":"intangible assets","score":0.7900000214576721},{"id":"https://openalex.org/keywords/knowledge-management","display_name":"knowledge management","score":0.9919999837875366},{"id":"https://openalex.org/keywords/intellectual-capital-valuation","display_name":"intellectual capital valuation","score":0.906000018119812},{"id":"https://openalex.org/keywords/measurement-framework","display_name":"measurement framework","score":0.7639999985694885},{"id":"https://openalex.org/keywords/people-process-and-technology","display_name":"people, process and technology","score":0.671999990940094}],"concepts":[{"id":"https://openalex.org/C2780838347","wikidata":"https://www.wikidata.org/wiki/Q1329252","display_name":"Intellectual capital","level":2,"score":0.9715659022331238},{"id":"https://openalex.org/C186027771","wikidata":"https://www.wikidata.org/wiki/Q4008379","display_name":"Valuation (finance)","level":2,"score":0.6715429425239563},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.5200783610343933},{"id":"https://openalex.org/C98045186","wikidata":"https://www.wikidata.org/wiki/Q205663","display_name":"Process (computing)","level":2,"score":0.4641355872154236},{"id":"https://openalex.org/C56739046","wikidata":"https://www.wikidata.org/wiki/Q192060","display_name":"Knowledge management","level":1,"score":0.43825334310531616},{"id":"https://openalex.org/C2776291640","wikidata":"https://www.wikidata.org/wiki/Q2912517","display_name":"Value (mathematics)","level":2,"score":0.43532121181488037},{"id":"https://openalex.org/C202552767","wikidata":"https://www.wikidata.org/wiki/Q1901350","display_name":"Market value","level":2,"score":0.4106597900390625},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.33680403232574463},{"id":"https://openalex.org/C112930515","wikidata":"https://www.wikidata.org/wiki/Q4389547","display_name":"Risk analysis (engineering)","level":1,"score":0.3270267844200134},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.27999186515808105},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.25450751185417175},{"id":"https://openalex.org/C119857082","wikidata":"https://www.wikidata.org/wiki/Q2539","display_name":"Machine learning","level":1,"score":0.0},{"id":"https://openalex.org/C111919701","wikidata":"https://www.wikidata.org/wiki/Q9135","display_name":"Operating system","level":1,"score":0.0}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.1108/14691930410550363","doi":"https://doi.org/10.1108/14691930410550363","is_oa":false,"landing_page_url":"https://doi.org/10.1108/14691930410550363","pdf_url":null,"source":{"id":"https://openalex.org/S191556934","display_name":"Journal of Intellectual Capital","issn_l":"1469-1930","issn":["1469-1930","1758-7468"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-b","anvur-class-a","anvur-scientific","cwts-core","fnege-3","jufo-1","norway-1","poland-140","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310319811","host_organization_name":"Emerald Publishing Limited","host_organization_lineage":["https://openalex.org/P4310319811"],"host_organization_lineage_names":["Emerald Publishing Limited"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of Intellectual Capital","raw_type":"journal-article"},{"id":"pmh:oai:CiteSeerX.psu:10.1.1.453.7640","doi":null,"is_oa":false,"landing_page_url":"http://citeseerx.ist.psu.edu/viewdoc/summary?doi=10.1.1.453.7640","pdf_url":null,"source":null,"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"http://213.155.109.122/esgp/files/articles/Intellectual capital Measurement effectiveness_20111029193520147.pdf","raw_type":"text"}],"best_oa_location":null,"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":45,"referenced_works":["https://openalex.org/W10651045","https://openalex.org/W52169070","https://openalex.org/W86988256","https://openalex.org/W173948907","https://openalex.org/W347083185","https://openalex.org/W563363899","https://openalex.org/W1479993619","https://openalex.org/W1509882287","https://openalex.org/W1556867621","https://openalex.org/W1568817007","https://openalex.org/W1580880025","https://openalex.org/W1596432671","https://openalex.org/W1599046062","https://openalex.org/W1606821670","https://openalex.org/W1964473994","https://openalex.org/W2000718498","https://openalex.org/W2005309592","https://openalex.org/W2009659438","https://openalex.org/W2024913172","https://openalex.org/W2028500282","https://openalex.org/W2030823974","https://openalex.org/W2039025582","https://openalex.org/W2040741661","https://openalex.org/W2050198878","https://openalex.org/W2066459581","https://openalex.org/W2082271896","https://openalex.org/W2086300597","https://openalex.org/W2090348578","https://openalex.org/W2118639955","https://openalex.org/W2162036475","https://openalex.org/W2163156269","https://openalex.org/W2164066594","https://openalex.org/W2499347201","https://openalex.org/W2552787802","https://openalex.org/W2953586622","https://openalex.org/W2970314463","https://openalex.org/W3125924663","https://openalex.org/W3143233390","https://openalex.org/W3150957881","https://openalex.org/W3151727758","https://openalex.org/W4232182780","https://openalex.org/W4237325787","https://openalex.org/W4285719527","https://openalex.org/W4298211975","https://openalex.org/W4389361536"],"related_works":["https://openalex.org/W2033896632","https://openalex.org/W3014245724","https://openalex.org/W4236635259","https://openalex.org/W2357183618","https://openalex.org/W2396982635","https://openalex.org/W2804060033","https://openalex.org/W2071550823","https://openalex.org/W2080549183","https://openalex.org/W93392446","https://openalex.org/W2494157152"],"abstract_inverted_index":{"Intellectual":[0],"capital":[1],"(IC),":[2],"knowledge":[3,25],"management":[4,26],"and":[5,39,54,76,80,88],"intangible":[6],"assets":[7],"are":[8,78],"important":[9],"factors":[10],"in":[11,20,82],"determining":[12],"the":[13,21,24,41,56,71,83],"value":[14,42],"of":[15,23,33,43,51],"an":[16],"organization,":[17],"as":[18],"reflected":[19],"growth":[22],"industry.":[27],"There":[28],"is":[29],"however,":[30],"a":[31,48,59,93],"lack":[32],"effective":[34],"measurement":[35],"techniques":[36,53],"to":[37],"specify":[38],"optimize":[40],"IC.":[44],"This":[45],"paper":[46],"presents":[47],"detailed":[49],"review":[50],"existing":[52],"establish":[55],"need":[57],"for":[58],"more":[60],"comprehensive":[61],"approach.":[62],"The":[63],"proposed":[64],"framework":[65],"addresses":[66],"IC":[67,72],"valuation":[68],"issues":[69],"across":[70],"cycle.":[73],"People,":[74],"process,":[75],"technology":[77],"measured":[79],"correlated":[81],"final":[84],"step":[85],"with":[86],"social":[87],"financial":[89],"measures,":[90],"thus":[91],"providing":[92],"new":[94],"framework.":[95]},"counts_by_year":[{"year":2026,"cited_by_count":1},{"year":2025,"cited_by_count":6},{"year":2024,"cited_by_count":14},{"year":2023,"cited_by_count":10},{"year":2022,"cited_by_count":9},{"year":2021,"cited_by_count":14},{"year":2020,"cited_by_count":15},{"year":2019,"cited_by_count":25},{"year":2018,"cited_by_count":19},{"year":2017,"cited_by_count":15},{"year":2016,"cited_by_count":8},{"year":2015,"cited_by_count":9},{"year":2014,"cited_by_count":16},{"year":2013,"cited_by_count":28},{"year":2012,"cited_by_count":18}],"updated_date":"2026-10-16T09:59:22.235173","created_date":"2016-06-24T00:00:00"}