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Weight Differences of Intellectual Capital Indicator Selection by Industry  

Han, Dong-Wook (Information Systems Major of School of Media & Information, Jeon-Ju University)
Publication Information
Journal of Korean Society of Industrial and Systems Engineering / v.30, no.4, 2007 , pp. 118-126 More about this Journal
Abstract
This study presents the intellectual capital (IC) indicator selection criteria based on the review of qualitative characteristics of financial accounting information and data quality of information systems. The AHP survey has been performed to verify the weight difference of the criteria to select effective IC indicators among industry. The results shows that there exists the weight differences in relevance and comparability factor by industry. To management IC effectively, different method considering industry environment should be required.
Keywords
Intellectual Capital; AHP;
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