出版社：International Association for Computer Information Systems
摘要：Traditional accounting methods have proven insufficient to adequately reflect the value of an organization’s intangible knowledge-based resources. Over the past decade many new methods have been introduced that recognize the multifaceted nature of intellectual capital and that include non-financial indicators as well as purely financial ones. However, the current array of instruments still generally rely exclusively on quantitative measures and fall short of capturing many of the subtleties involved with intellectual capital. This paper examines the growing role that qualitative techniques are playing in assessing intellectual capital and knowledge management within organizations. Several current approaches are described and possible research directions suggested.
关键词：Knowledge management; intellectual capital; KM metrics; KM measurement;qualitative methods
