Measurement of Intellectual Capital of ICT Service Providers in Thailand

摘要

In the knowledge based economy, organisations are making every effort to accumulate their intellectual capital (IC) because their future prosperity tends to depend on IC instead of traditional physical assets. Therefore, they are willing to audit and measure IC and make it transparent to management. Since intellectual capital is hard to measure using standard accounting practices a simple method of measurement is proposed. This study applied the concept of multiple criteria decision-making (MCDM) approach to measure intellectual capital of ICT service providers in Thailand. Two case studies were investigated and measured at the strategic level because it is much easier for decision makers to make judgement, compare, and observe the impact of each IC component. The method of measurement is user friendly to facilitate self assessment. The results are used for improving IC and organisational performance in order to ensure sustainable development.