A CONCEPTUAL STUDY ON CLASSIFICATION, MEASUREMENT AND DIMENSIONS OF INTELLECTUAL CAPITAL

Abstract

Businesses have had to operate with the increase in the use of information technologies, with the economic situation taking a global dimension, globalization and the need for innovation, and the increase in the use of information technologies in the intense competitive environment they are in. Business organizations develop different strategies and methods to be successful in this competition environment. Recently, core assets creating value have become intangible assets (intellectual capital) to be a vital element with an impact on business performance. The companies make investments on intellectual capital which expresses the intangible assets with tangible assets, while making performance evaluation studies in order to provide competitive advantage in the information age. One of the main elements for business organizations to provide a competitive advantage is intellectual capital and the importance of this intellectual capital cannot be ignored. The term, intellectual capital, has come into the forefront of the both business world and scientific literature, recently. The aim of this study is to address the classification and measurement of intellectual capital, and to address the dimensions of intellectual capital, which are human capital, customer capital, and structural capital, and to evaluate the situation conceptually.