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Intellectual Capital Measurement
Abstract
The aim of the chapter is to present the current state of knowledge concerning intellectual capital (IC) and its measurement methods. Although IC may be estimated on the micro, macro, and industry level, this chapter deals with the IC measurement on the enterprise level explicitly. The first part of the chapter is concentrated on the introduction to the IC and its main forms. The second presents the most common IC measurement methods, and the third part is the analysis of controversies and usability of chosen methods.
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