Intellectual Capital Measures: Literature Review

In era of knowledge-based economy, enterprises are in the new game to win by Intellectual Capital which is the key of corporate competitiveness. Hence, measurement of Intellectual Capital becomes an urgent task for organizations. Sveiby (2001) divided the measuring methods into four categories, namely DIC (Direct Intellectual Capital Methods), MCM (Market Capitalization Methods), ROA (Return on Assets Methods) and SC (Scorecard Methods). This study adopted this classification method to review the total 466 articles published in Journal of Intellectual Capital from the initial issue in 2000 to 2013, and classifies the 45 articles concerning intellectual capital measures. The purpose is to gain an insight into the development and application of various measuring methods for the reference of future research and practical application.