Volume: 2010

Issue: 02

Author(s):

János Kövesi, Tamás Jónás, Zsuzsanna Eszter Tóth

Article title:

Separating the Measurement and Evaluation of Intellectual Capital Elements with Evaluator Functions

Journal:

Theory, Methodology, Practice

Pages:

37-47

Keywords:

JEL-code:

I32, E01, C01, C52

DOI:

Abstract:

The purpose of this study is to contribute to the use of evaluator and utility functions in order to
increase the reliability of scorecard based intellectual capital measurement methods and to express
and aggregate the utility of IC elements to the organization. The conducted field experiment
integrates the results of interviews with 23 brand name customers through examining the
customer satisfaction measuring practice of service provider companies. The main finding is that
the adequately calibrated evaluator functions assign perceived customer satisfaction to its
scorecard based measured values and mitigate the distortions of scorecard based measurements.
The evaluator function interpreted as a kind of utility function reflects the utility of IC values
derived from a scorecard based measurement method. Our research discusses the repertoire of
aggregating the utility of IC elements as well.

Bibtex entry

{
@ARTICLE { TMP201002-37,
AUTHOR = {János Kövesi and Tamás Jónás and Zsuzsanna Eszter Tóth},
TITLE = {Separating the Measurement and Evaluation of Intellectual Capital Elements with Evaluator Functions}
JOURNAL = {Theory, Methodology, Practice},
VOLUME = {6},
NUMBER = {02},
PAGES = {37-47},
YEAR = {2010}
}

License:

CC-BY
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