Purpose: To apply the performance analysis and balanced scorecard to analyze the quality gap of all types of intellectual capital of banks and to make suggestions to bridge the gap. Summary: By improving the products and services and by developing networks, financial institutions are able to improve their business opportunities. These actions make them reach more consumers and provide better personalized services. Intellectual capital enhancements, such as the development of talents and innovative products, are crux of improvements in the financial industry. Hence it is necessary to measure and assess intellectual capital. The creation of knowledge comes from employees who are persistent and persuasive. They are able to convert the knowledge owned by organizations into intellectual capital and use it for creating competitive advantage. The banks should use their intellectual capital, by constructing appropriate measurement tools to assist the management and develop intellectual capital within the organizations. This study proposes to use the concept of balanced score cards (BSC) developed by Wu (2002a) (Ref. 1) in the understanding of value creation drivers. (66 refs.)
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