Page 74 - Anales RADE vol I n 1
P. 74
(Svieby, 1997) and Technology Broker (Brorking, 1996). The various dimensions
considered in these various models are summarized in Table 1 and are classified
according the standard categories of intellectual capital: human capital, structural,
and relational.



TABLE 1

COMPONENTS OF INTELLECTUAL CAPITAL IN VARIOUS MEASUREMENT
MODELS

MODEL HUMAN STRUCTURAL RELATIONAL
CAPITAL CAPITAL CAPITAL

BALANCED EDUCATION AND INTERNAL CUSTOMERS
SCORE CARD DEVELOPMENT PROCESSES

SKANDIA HUMAN PROCESS AND CUSTOMER
NAVIGATOR CAPITAL INNOVATION CAPITAL CAPITAL

TECHNOLOGY INDIVIDUAL INFRASTRUCTURE MARKET
BROOKER ORIENTED ASSETS ASSETS – ASSETS

INTELLECTUAL HUMAN INTELLECTUAL EXTERNAL
ASSETS RESOURCES PROPERTY ASSETS COMPONENT
MONITOR COMPETENCES
INTERNAL
COMPONENT



Source: based on Kaplan and Norton (1996), Edvinsson y Malone (1997), Brooking (1996),
Sveiby (1997)



Rather than develop tools applicable to specific companies or situations,
investigative bodies and regulatory agencies focused on structuring generic tools
and methods which could be implemented by different types of organizations
irrespective of their activity. The priority was improving corporate performance
through the optimal management of intangibles as well as adequate disclosure in
order to finally achieve a more transparent capital market thereby improving the
allocation of capital. This was the main impetus behind efforts by the OECD, among
other institutions, to incentivize further research in this area starting in the mid-
1990´s with the objective of adequately structuring the methodologies for
identifying and measuring intangibles (Cañibano et. al., 1999 p.45).

Within the European Context, two sets of guidelines have been developed
since the end of the 1990´s. First, “Intellectual Capital Statements – The New
Guideline” was elaborated by a Danish research team (the “Danish Guidelines2”)



2 The official name of this publication is “Intellectual Capital Statements – The New Guideline” but in this paper
we refer to this study as “the Danish Guidelines”. The first edition was published in November 2000 with the
sponsorship of The Danish Agency for Trade and Industry (DATI). The second edition was published in
February 2003 with the sponsorship of the Danish Ministry of Science, Technology and Innovation (DMSTI).

Leandro Cañibano Calvo 74
   69   70   71   72   73   74   75   76   77   78   79