MEASUREMENT OF INTELLECTUAL CAPITAL: THEORETICAL AND EMPIRICAL FRAMEWORK
Sažetak
Koncept intelektualnog kapitala (IK) usmeren je na identifikovanje i definisanje strateških neopipljivih sredstava organizacija, njihovog klasifikovanja i merenja njihovog doprinosa u procesu stvaranja vrednosti. Merenje intelektualnog kapitala omogućava preduzeću da dobije informacije o doprinosu svih strateških sredstava stvaranju vrednosti, što u značajnoj meri unapređuje proces donošenja odluka s obzirom da se odluke donose na osnovu sveobuhvatnih informacija. Samo merenje intelektualnog kapitala je složen proces, pre svega zbog istovremeno statičke i dinamičke prirode neopipljivih resursa koji ga čine.Namera ovog rada je da na jedan sveobuhvatan način pokuša da dodatno pojasni ovu veoma složenu oblast u okviru koncepta intelektualnog kapitala, čineći to pre svega sintetizovanjem i pojašnjavanjem svih relevantnih aspekata kojima se bavi oblast merenja IK. U istraživanju je primenjena metodologija sistematskog pregleda literature, s ciljem da se identifikuju, procene, selektuju i sintetizuju relevantna teorijska i empirijska istraživanja koja su dala doprinos u oblasti merenja intelektualnog kapitala. Rad analizira istraživanja vezana za sledećih pet glavnih aspekata: motivi merenja IK, koristi od merenja IK, specifičnost i složenost merenja IK, problematika indikatora merenja IK, najšire zastupljeni pristupi merenju IK i metode merenja IK. S obzirom da ovaj rad sistematizuje inače veoma fragmentisana teorijska i empirijska istraživanja u oblasti merenja IK i sve relevantne aspekte koje ova oblast pokriva, on kao takav kreira celinu teorijskog i empirijskog okvira oblasti merenja IK i na taj način doprinosi postojećoj naučnoj literaturi koja se bavi ovom problematikom. Takođe, sistematizovanje i pojašnjenje svih relevantnih aspekata istraživanja u oblasti merenja IK daje sliku trenutnog stanja u ovoj oblasti i olakšava buduća, posebno početnička istraživanja, ove oblasti u okviru koncepta intelektualnog kapitala.
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