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Evaluation of Intellectual Capital (IC) is a vital phenomenon for various organizations in order to determine the value of the organization, to improve the control system and to assist strategic planning and decision-making. This study presents a new model in which the interactions between the IC components are considered in the evaluation and development planning process. This, in turn, would enhance the accuracy in evaluating IC and would aid managers in establishing a development plan for IC. In other words, this study tackles the common problem of the inner correlation between IC components by using fuzzy logic, which bears concrete results. The procedure starts with studying numerous criteria proposed for measuring IC drawn from the literature and selecting the most frequently used ones. Then, the selected criteria are refined through a questionnaire based on their relevance to the organization in which we want to evaluate IC. Interactions among IC criteria are captured with the help of Fuzzy Cognitive Maps (FCMs). The present study is the first that uses FCMs method for evaluating IC. After the influence of each criterion over the others is identified, several scenarios are developed and analyzed in order to realize their efficiency and effectiveness for IC development. The results reveal that improving IC criteria with maximum influence over others, does not necessarily lead to the development of IC and investigations are required to establish the development plan. [ABSTRACT FROM AUTHOR]

Abstract: This study examines indicators of measurement and relative weights on key competency in the financial profession. In addition, the study functions as a reference for training in economic, academic, and financial circles. The findings demonstrate that attitude is relatively the most important construct for professional core competency in the financial professions. Industrial and academic circles suggest that continuous learning is the most important indicator of measurement on key competency. According to industrial circles, secondary indicators are work experience and emotional stability; academia suggests that secondary indicators are emotional stability and problem solving skills. [Copyright &y& Elsevier]

Abstract: In a knowledge era, intellectual capital has become a determinant resource for enterprise to retain and improve competitive advantage. Because the nature of intellectual capital is abstract, intangible, and difficult to measure, it becomes a challenge for business managers to evaluate intellectual capital performance effectively. Recently, several methods have been proposed to assist business managers in evaluating performance of intellectual capital. However, they also face information loss problems while the processes of subjective evaluation integration. Therefore, this paper proposes a suitable model for intellectual capital performance evaluation by combining 2-tuple fuzzy linguistic approach with multiple criteria decision-making (MCDM) method. It is feasible to manipulate the processes of evaluation integration and avoid the information loss effectively. Based on the proposed model, its feasibility is demonstrated by the result of intellectual capital performance evaluation for a high-technology company in Taiwan. [Copyright &y& Elsevier]

Abstract: Human capital measurement and accounting has been under discussion for years without any satisfactory methodology emerging. The economic significance of today''s knowledge-intensive organizations makes better HC measurement more pressing. We draw on insights from the knowledge-based theory of the firm and conclude we can only make sense of its human capital by looking in detail at its practices. Human capital is the value added at the level of the work practice—as traced by activity-base accounting. Overall the firm''s human capital totals into its goodwill. The human capital can be estimated and then managed by allocating the goodwill to the activities taking place, a complex distribution process but one precisely complementary to that of activity-base accounting. [Copyright &y& Elsevier]