Intellectual Capital Measurement and Reporting Models

Abstract

This chapter extends the earlier study of Bontis (2001) by critically reviewing the existing methods to measure and report intellectual capital. Bontis's (2001) study contributed significantly to the intellectual capital measurement and reporting literature. However, despite the growth in the field of IC and development and introduction of several new approaches to measure and report intellectual capital, no recent study has synthesized the IC measurement and reporting models. The objective of this chapter is to fill this gap in the literature by providing a critical review of 28 IC measurement models. To achieve this objective, the author partially adopts Sveiby's (2007) suggested classification scheme for categorizing the existing measurement models. The classification will enable the reader to uncover the common attributes of each model and to contrast the dissimilarities.