The quest for unbiased rating of the intellectual capital: value-based analytical detection and fuzzy-quantitative appraisal. Introducing the intellectual capital ontology analytics

摘要

The purpose of this paper is to provide a candidate solution for a rational and unbiased quantitative appraisal of the intellectual capital (IC) and of its rating. This study is intended to fill a gap in IC evaluation and in the assessment of intangible assets (IAs), due to the qualitative nature of the taxonomy-based approaches traditionally used and to the discretionality that their application implies. This goal is achieved by the means of a procedural approach that mitigates the risk of subjectivity in IC taxonomy association and, at the same time, provides some tools for analysing the set of IAs included in the configuration of the IC. It also returns findings that are comparable with other organisations and can be used for unbiased benchmarking. Furthermore the meta-knowledge embedded in its outputs can be used for a more informed and rational resource allocation and management, investment strategy and business development.