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Abstract
The main aim of this study is to find a method to measure the intellectual capital (IC) of an organization which is able to combine management and measurement views, to reflect the newest concepts regarding IC, and to take into consideration the ‘vague’ interactions between IC categories. We posit the idea that a fuzzy expert system model can address these issues, since it takes account of the qualitative nature of most IC indicators and the different IC subcategories. The main advantage of an IC score developed through a FES model is to provide a reliable IC index. The model presented in this article applied to data derived from the Austrian universities’ IC reports is a pilot model, sufficiently flexible for individual adaptations and adjustments. The main limitation of the study is that further tests can be carried out only in the presence of available and comparable IC data which are currently not available.
Acknowledgements
An earlier version of the paper was presented at the EIASM conference ‘Visualising, measuring and managing intangibles and intellectual capital’, Dresden, Germany, 7–8 October 2009. The authors thank participants at that conference and referees for useful comments and are grateful to Eva Kuntner for her work in setting up the database used to produce the results reported herein. The authors are grateful to the anonymous reviewers and to the Editor for their helpful comments on an earlier version of this paper. For academic reasons, the contribution can be assigned as follows: Sections ‘Motivation of the study’, ‘IC in the university context’ and ‘Sample and data selection’ to Stefania Veltri; Sections ‘Methodology’, ‘Applying FES to data’ and ‘Conclusions’ to Giovanni Mastroleo and Sections ‘Introduction’, ‘Description of research setting’ and ‘Main Results’ to Michaela Schaffauser-Linzatti.
Additional information
Notes on contributors
Stefania Veltri
Stefania Veltri is currently working as a researcher in business economics at the University of Calabria, Italy. Her main research interests are related to strategic and management control, the performance of university systems, and the systems of measurement of intellectual capital. On these research themes she has published books, book chapters, journal articles and she has presented papers to national and international congresses.
Giovanni Mastroleo
Giovanni Mastroleo is currently working as a researcher in mathematics at the University of Salento, Italy. His main research interests are related to fuzzy logic expert systems and their applications to real-life problems. On these research themes he has published books, book chapters, journal articles and he has presented papers to national and international congresses.
Michaela Schaffhauser-Linzatti
Michaela Schaffhauser-Linzatti works as a researcher at the University of Vienna. Her main research interests are related to the performance of university systems and the systems of measurement of intellectual capital. On these research themes she has published books, book chapters as well as journal articles and she has presented papers to national and international congresses.