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.
| Identifer | oai:union.ndltd.org:netd.ac.za/oai:union.ndltd.org:sun/oai:scholar.sun.ac.za:10019.1/49769 |
| Date | 12 1900 |
| Creators | Berg, H. A. (Hendrik Alexander) |
| Contributors | Denton, M., Stellenbosch University. Faculty of Economic & Management Sciences. Graduate School of Business. |
| Publisher | Stellenbosch : Stellenbosch University |
| Source Sets | South African National ETD Portal |
| Language | en_ZA |
| Detected Language | Unknown |
| Type | Thesis |
| Format | 126 p. |
| Rights | Stellenbosch University |
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