The Appropriate Criteria for Selecting Indicators of Intellectual Capitals Measurement

摘要

Most organizations which reported their intellectual capital, have been suffering from numerous indicators for measuring it. This article developed a guide for selecting IC measurement indicators or developing needed metrics efficiently in accordance with an industry or organization requirement. The purpose of this article is identifying and determining features and requirements of intellectual capital measurements' indicators. Based on context literature related to intellectual capital and performance measurement, features and requirements of intellectual capital measurements' indicators were extracted and through benefiting from the experts and applying delphi method to them, the appropriate criteria for selecting indicators of intellectual capitals measurement was determined. The main finding of this study is a list of 11 criteria including 2 macro criteria and 9 main criteria for selecting indicators of intellectual capitals measurement.