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A Study on the Model Development for Intellectual Capital Valuation  

Kym, Hyo-Gun (이화여자대학교 경영대학 경영학과)
Moon, Yun-Ji (이화여자대학교 대학원 경영학과)
Publication Information
Information Systems Review / v.4, no.1, 2002 , pp. 69-87 More about this Journal
Abstract
As the society of knowledge becomes, the most competitive resource for corporations is knowledge. Furthermore corporations may evaluate and improve latent knowledge of `Intellectual Capital' (IC), which will be directly related with the existence of corporation in the future. Although it has been researched and proposed to evaluate IC value that is ignored relatively to tangible asset, the indexes of evaluating IC have never been examined and have been adopted by many corporations. Furthermore, as there is no systematic model to evaluate IC value, each corporation should re-evaluate IC valuation model. Economic wastes have been created under this situation. Therefore this study intends to develop a synthetic and systematic model for IC valuation. Consequently the model is consisted of 3 dimensions, 10 factors, 22 evaluation criteria, and 82 indexes, which was necessary for IC valuation. This model will be practically applied to IC valuation of corporations.
Keywords
Intellectual Capital; Valuation;
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