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EIC: A New Tool for Intellectual Capital Performance Measurement

Author

Listed:
  • Bojan Krstić
  • Ljiljana Bonić

Abstract

The purpose of this paper is to emphasize the importance of intellectual capital (IC) undisclosed on the assets side on the balance sheet of knowledge enterprises. This capital is very relevant, and mana-gers need to have information about it in order to facilitate effective IC management process. The issue of IC performance measurement has been a matter of growing importance in both academic community and managerial practices for the past two decades. Based on the previous ideas put forward in the literature of knowledge management and IC management, this paper suggests a new methodological framework for overcoming the problem of IC performance measurement in knowledge enterprises. Efficiency of Intellectual Capital (EIC) methodological framework offers practical solutions for measuring the efficiency of total enterprises' IC, as well as the efficiency in the use of all IC components. The EIC framework connects financial accounting valuation and market valuation.

Suggested Citation

  • Bojan Krstić & Ljiljana Bonić, 2016. "EIC: A New Tool for Intellectual Capital Performance Measurement," Prague Economic Papers, Prague University of Economics and Business, vol. 2016(6), pages 723-741.
    • Handle: RePEc:prg:jnlpep:v:2016:y:2016:i:6:id:586:p:723-741
    DOI: 10.18267/j.pep.586
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    Citations

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    Cited by:

    1. Evgeny Popov & Maxim Vlasov, 2018. "Assessment of Intellectual Development of the Human Capital of Hi-Tech Productions," Montenegrin Journal of Economics, Economic Laboratory for Transition Research (ELIT), vol. 14(1), pages 121-131.
    2. Ion Anghel & Marian Siminica & Mirela Cristea & Mirela Sichigea & Gra?iela Georgiana Noja, 2018. "Intellectual Capital and Financial Performance of Biotech Companies in the Pharmaceutical Industry," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, vol. 20(49), pages 631-631, August.
    3. repec:aud:audfin:v:20:y:2018:i:49:p:631 is not listed on IDEAS
    4. Miroslava Vlčková & Zuzana Frantíková & Jaroslav Vrchota, 2019. "Relationship between the Financial Indicators and the Implementation of Telework," DANUBE: Law and Economics Review, European Association Comenius - EACO, issue 1, pages 45-66, March.
    5. Bojan Krstić & Ljiljana Bonić & Tamara Rađenović & Milica Jovanović Vujatović & Jasmina Ognjanović, 2023. "Improving Profitability Measurement: Impact of Intellectual Capital Efficiency on Return on Total Employed Resources in Smart and Knowledge-Intensive Companies," Sustainability, MDPI, vol. 15(15), pages 1-18, August.
    6. Jian Xu & Binghan Wang, 2019. "Intellectual Capital Performance of the Textile Industry in Emerging Markets: A Comparison with China and South Korea," Sustainability, MDPI, vol. 11(8), pages 1-16, April.

    More about this item

    Keywords

    intellectual capital; measurement; performance; efficiency;
    All these keywords.

    JEL classification:

    • M21 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Economics - - - Business Economics

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