Measuring Human Centered-Asset as the Main Element of Intellectual Capital in a Consulting Firm

摘要

Intellectual Capital has been the center of attention in the past 3 decades. In the knowledge economy, having intellectual capital is considered to help companies create more value. Many models and frameworks are presented to assess and measure the intellectual capital, but evidence shows there are many deficiencies in the models applying to the practical cases. In the current article, researchers develop a practical procedure to apply the Technology Broker model to measure the Human aspect of the Intellectual Capital of a consulting firm. Authors discuss the effects of IC on value creation in a scorecard model and focus on the human element as the main effective part of IC in the current case.