As the society of knowledge becomes, the most competitive resource for corporations is knowledge. Corporations have to evaluate and improve latent values of ‘Intellectual Capital’ (IC), which is directly related with the futurity of corporations. Although it has been researched and proposed to evaluate IC values that have been ignored relatively to tangible asset, the indexes of evaluating IC have never been examined and adopted by many corporations. By this reasoning, there have been no systematic models to evaluate IC value and each corporation should re-develop IC valuation model. Economic wastes have been created under this situation. Therefore this study intends to develop a synthetic and systematic model for IC valuation. Consequently the model of this paper is consisted of 3 dimensions, 10 factors, 22 evaluation criteria, and 82 indexes, which was necessary for IC valuation. This model will be practically applied to IC valuation of corporations.
Kym, Hyogun and Moon, Yunji, "A Study on the Model Development for Intellectual Capital Valuation" (2003). ICEB 2003 Proceedings. 71.