Page 81 - Anales RADE vol I n 1
P. 81
model, all of which were subject to different conditions and availability depending
on the company being analysed.
The viability of the proposed indicators in each of the case studies was
evaluated by rating each according the following factors, Utility, Feasibility, Audit
ability, Cost and Relevancy, in order to derive an index which was used to select
the final indicators to be used for each Company.
TABLE 2
SOURCES AND VALIDATION MECHANISMS USED
ELEMENT OF SOURCES USED TO DEFINE METHODS USED TO VALIDATE
THE MODEL
• Semi-structured interviews with an • Focus groups with the executives
average of 5 senior executives of within the divisions that were
each company. interviewed.
• Industry information consulted • Review by the company executives
KEY during the preparation stage. of a report citing the key
INTANGIBLES intangibles that were identified.
• Secondary data provided by the
company in writing6.
• Information provided in the • Focus groups with a working
interviews group formed by company
RELEVANT employees.
VARIABLES • Secondary information provided by
FOR EACH the company
KEY
INTANGIBLE • Variables used in existing • Review of the proposed variables
intellectual capital models by the working group.
• New variables proposed during
research.
• Indicators from existing models • Questionnaire submitted to an
• New indicators proposed during average of 10 executives in order
INDICATORS evaluate the viability of each
FOR EACH research indicator
VARIABLE • Secondary information provided by
• Focus groups with the working
the company in writing group of the company
Based on Chaminade (2005)
c) Aggregate Sector Analysis
The purpose of this third stage is to consolidate in an integrated manner the
systems of individual indicators in order to develop a combination of generic and
common indicators for all the companies within the sector being studied. The
structure of this system of indicators to be used continues with the basic structure
of Key Intangible, Generic Variables, Indicators.
Specific variables were omitted given that under the sector perspective
these lose relevance and applicability. In order to select the indicators for each Key
6 Secondary sources include: annual reports, environmental studies, reports on corporate responsibility,
strategy summaries, human resource plans, and quality control reports.
81| A case study on spanish electrical utilities
on the company being analysed.
The viability of the proposed indicators in each of the case studies was
evaluated by rating each according the following factors, Utility, Feasibility, Audit
ability, Cost and Relevancy, in order to derive an index which was used to select
the final indicators to be used for each Company.
TABLE 2
SOURCES AND VALIDATION MECHANISMS USED
ELEMENT OF SOURCES USED TO DEFINE METHODS USED TO VALIDATE
THE MODEL
• Semi-structured interviews with an • Focus groups with the executives
average of 5 senior executives of within the divisions that were
each company. interviewed.
• Industry information consulted • Review by the company executives
KEY during the preparation stage. of a report citing the key
INTANGIBLES intangibles that were identified.
• Secondary data provided by the
company in writing6.
• Information provided in the • Focus groups with a working
interviews group formed by company
RELEVANT employees.
VARIABLES • Secondary information provided by
FOR EACH the company
KEY
INTANGIBLE • Variables used in existing • Review of the proposed variables
intellectual capital models by the working group.
• New variables proposed during
research.
• Indicators from existing models • Questionnaire submitted to an
• New indicators proposed during average of 10 executives in order
INDICATORS evaluate the viability of each
FOR EACH research indicator
VARIABLE • Secondary information provided by
• Focus groups with the working
the company in writing group of the company
Based on Chaminade (2005)
c) Aggregate Sector Analysis
The purpose of this third stage is to consolidate in an integrated manner the
systems of individual indicators in order to develop a combination of generic and
common indicators for all the companies within the sector being studied. The
structure of this system of indicators to be used continues with the basic structure
of Key Intangible, Generic Variables, Indicators.
Specific variables were omitted given that under the sector perspective
these lose relevance and applicability. In order to select the indicators for each Key
6 Secondary sources include: annual reports, environmental studies, reports on corporate responsibility,
strategy summaries, human resource plans, and quality control reports.
81| A case study on spanish electrical utilities
