The knowledge toolbox:: A review of the tools available to measure and manage intangible resources Academic Article uri icon

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abstract

  • Given the increased discussion on the development of metrics to manage intangible resources, there is a need for a review of the most important tools available to managers for this purpose. This article reviews four measurement systems currently popular among practitioners: (i) human resource accounting; (ii) economic value added; (iii) the balanced scorecard; and (iv) intellectual capital. The assumptions and details of each tool are discussed, as well as the operationalisation procedures to apply them correctly. Strengths and shortcomings of each system are also analysed in order to supply 'knowledge managers' with the instruction sheet to the knowledge toolbox.

publication date

  • January 1, 1999