Thesis (MBA)--Stellenbosch University, 2003. / ENGLISH ABSTRACT: Accounting in its current state of practice has lost its ability to inform business accurately about the current state of an organization. In awareness of this lack of information managers and academic researchers have developed different ways of measuring and navigating in a new landscape that has moved from watching tangible, physical assets towards intangible assets. The intellectual capital (IC) of organizations stands in the core of this movement which has to be measured, enabling managers to identify previous IC investment decisions that improved the organization's overall situation. The field of IC measurement is still a young discipline which requires regular reviews about what has been done and what should come next. The purpose of this thesis is to give a comprehensive overview of the field of intellectual capital measurements. In this the thesis focuses on the separation of IC into the three elements mostly used: human capital, structural capital and customer capital. IC measurement tools of commonly known IC-authors like Edvinsson and Malone, Stewart, Sveiby and Kaplan and Norton are presented. Afterwards the thesis discusses those measurements and ends by giving several suggestions creating a foundation for future development of IC measurement tools for organizations and researchers. By doing so the author intends to present a new platform of measurement tools from which further research can be done. Among the most important suggestions the author recommends a stronger focus towards finding standards. Also, organizations and governments should develop certification programmes to ensure the value of IC measurement tool. Other suggestions include the importance of putting lC measuring (and its management) on a strategic level and the relevance of publication of IC in order to learn from criticism. This research has shown that in the young field of IC measurement significant developments have been taking place. Further development will also have to focus on the theoretical background on the practically found measurement applications. / AFRIKAANSE OPSOMMING: In sy huidige staat het rekeningkunde sy vermoë verloor om besigheid akkuraat in te lig omtrent die huidige stand van 'n organisasie. Omdat hulle van hierdie gebrek aan inligting bewus is, het bestuurers and akademiese navorsers verskillende maniere ontwikkel om 'n nuwe omgewing wat wegbeweeg het van die monitering van tasbare, fisiese bates na onaantasbare bates, te meet en daarin te navigeer. Die intellektuele kapitaal (IK) van organisasies is die kern van hierdie beweging wat gemeet moet word, en stel bestuurders in staat om vorige IK-beleggingsbesluite wat die organisasie se algehele situasie verbeter het, te identifiseer. Die gebied van IK-meting is nog 'n jong dissipline wat gereelde hersiening van wat gedoen moet word en wat volgende moet gebeur, vereis. Die doel van hierdie tesis is om 'n omvattende oorsig te gee van die gebied van die meting van intellektuele kapitaal. In hierdie tesis val die fokus op die verdeling van IK in drie elemente wat die meeste gebruik word, naamlik menslike kapitaal, strukturele kapitaal en kliëntekapitaal. IK-metingsinstrumente van bekende skrywers oor IK, soos Edvinsson en Malone, Stewart, Sveiby en Kaplan, en Norton word aangebied. Daarna word daardie metings bespreek, en word die tesis afgesluit met voorstelle oor die daarstelling van 'n fondament vir toekomstige ontwikkeling van IK metingsinstrumente vir organisasies en navorsers. Sodoende poog die skrywer om 'n nuwe platform van metingsinstrumente aan te bied vir verdere navorsing. Die skrywer stel onder andere 'n sterker fokus op die daarstelling van standaarde voor. Organisasies en regerings behoort ook sertifiseringspropgramme te ontwikkel om die waarde van IK-metingsinstrumente te verseker. Ander voorstelle sluit in die belangrikheid daarvan om IK-meting (en die bestuur daarvan) op 'n strategiese vlak te plaas, en van die publikasie van intellektuele kapitaal ten einde uit kritiek te leer. Hierdie navorsing het getoon dat belangrike ontwikkelings op die jong gebied van IKmeting plaasvind. Verdere ontwikkeling sal ook op die teoretiese agtergrond van die prakties gebaseerde metingstoepassings moet fokus.

本研究目的在探討智慧資本衡量指標如何運用於績效評估上，透過文獻探討以及專家學者之意見，建立適當之智慧資本衡量指標，以作為本研究之績效評估指標，並以在科學園區內設廠之廠商為問卷發放對象，探討園區內廠商對於科學園區管理局所提供服務之評估。本文將科學園區提供之服務依照智慧資本構成要素分類為知識資本、組織資本與顧客資本深入探討，期望能瞭解廠商對於科學園區管理局提供服務之重要性、期望程度以及達成水準之看法。最後探討不同特性之廠商（產業別、所在園區、經營績效、規模、未來展望、依賴程度、是否在園區外另行設廠），是否影響其對於科學園區提供服務之重要性、期望程度與達成水準之看法。 　　研究結論發現，目前我國科學園區內的廠商普遍依然認為與組織資本相關之服務最為重要，例如園區能提供穩定的能源，其次為知識資本相關之服務，最後為顧客資本相關之服務。另外，本研究亦發現不同特性的廠商會影響其對於園區提供服務之重要性、期望程度與達成水準之看法。故，政府應深入探討不同特性廠商之需要，以提供一個良好的高科技產業發展之環境。 / The purpose of this research was to explore how to use the measurement indicators of intellectual capital to assess performance provided to firms by Science Park Administration. In addition, explored how the different characteristics of firms (industries, location, operation performance, size, future prospects and dependence) influenced the performance provided by Science Park Administration. Performance measurement indicators divided into three catergories including knowledge capital, organizational capital and customer capital. And the performance was assessed by three evaluation criteria: importance, expectations and achievement. Conclusion of the research found that firms considered the the most important services provided by Science Park Administration was organizational capital-related sevices, followed by the knowledge capital-related services, and the last important is customer capital-related services. In addition, the research also found that different characteristics of firms will affect their views on sevices provided by Science Park Administration. Therefore, in order to provide a good high-tech industry development environment, the government should thoroughly investigate different firms’ needs with different characteristics.