出版社：Visoka poslovna škola strukovnih studija, Novi Sad
摘要：The concept of intellectual capital (IC) intends to identify and to define firms intangible strategic assets, to classify them and measure their contribution to the firm's process of value creation.Measurement of the IC enables the firm to obtain the information about the contribution of all strategic assets in the process of value creation, which significantly enhance the firm's decision-making process because the decisions can be based on the comprehensive and relevant information.The IC measurement is a complex process for its static and dynamic dimension of its elements.This paper aims to shed some light into this complex field, by synthesising and explaining all relevant aspects of research concerning measurement of the IC.The methodology used is a systematic literature review aiming to identify, appraise, select and synthesise high-quality research evidence and arguments relevant to the IC measurement, which includes theoretical and empirical contributions to this topic.The paper analyses research relevant to five main areas: firm motives for IC measurement;advantages of IC measurement;specificity and complexity of IC measurement;issues concerning IC indicators;most common approaches to the IC measurement and its methodologies.Since this paper in systematical and logical manner present all relevant aspects of research regarding the topic of IC measurement it generates, from very fragmented sources, an theoretical and empirical framework for this field of research.In that way, the paper contributes to the existing literature on these topics, it provides insight into the current state in the field of IC measurement and facilitates future research in this area.
其他摘要：Koncept intelektualnog kapitala (IK) usmeren je na identifikovanje i definisanje strateških neopipljivih sredstava organizacija, njihovog klasifikovanja i merenja njihovog doprinosa u procesu stvaranja vrednosti.Merenje intelektualnog kapitala omogućava p
关键词：Intellectual capital; Measurement; Complexity; Methods; Indicators; Motives; Reporting; Value creation
其他关键词：intelektualni kapital;merenje;motivi;kompleksnost;indikatori;metode;izveštavanje;stvaranje vrednosti
