International Journal of Multidisciplinary Research and Development

International Journal of Multidisciplinary Research and Development


International Journal of Multidisciplinary Research and Development
International Journal of Multidisciplinary Research and Development
Vol. 5, Issue 11 (2018)

Factors influencing measurement practice of intellectual capital by firms for internal management and external disclosure


Stella Mary, Dr. Kavita Mathad

The purpose of this paper is to examine the various factors influencing measurement practice of Intellectual capital by firms both for internal management and decision making and for external disclosure. The paper derives theoretical predictions from the previous literature and has based the study purely on the literature and the research gaps identified through the same. The study concludes with a finding that intellectual capital measurement and management is considered to be one of the most important component and it is very vital for company’s strategic management and organizational development. It also identified that the measurement practice of firms depend on several factors such as size, culture, climate, the capital involved, the sector and most important of all is the understanding of the concept of intellectual capital measurement. It reveals that most of the firm’s give more importance to factors directly involved in disclosure management and GAAP for performance evaluation. The dichotomy between internal and external factors is clearly made and this in contrast to the earlier studies makes the identified factors more reliable and generalizable.
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How to cite this article:
Stella Mary, Dr. Kavita Mathad. Factors influencing measurement practice of intellectual capital by firms for internal management and external disclosure. International Journal of Multidisciplinary Research and Development, Volume 5, Issue 11, 2018, Pages 139-142
International Journal of Multidisciplinary Research and Development International Journal of Multidisciplinary Research and Development