Measuring intellectual capital is on the agenda
of most 21st century organisations. This paper
takes a knowledge-based view of the firm and
discusses the importance of measuring
organizational knowledge assets. Knowledge
assets underpin capabilities and core
competencies of any organisation. Therefore,
they play a key strategic role and need to be
measured. This paper reviews the existing
approaches for measuring knowledge based assets
and then introduces the knowledge asset map
which integrates existing approaches in order to
achieve comprehensiveness. The paper then
introduces the knowledge asset dashboard to
clarify the important actor/infrastructure
relationship, which elucidates the dynamic
nature of these assets. Finally, the paper
suggests to visualise the value pathways of
knowledge assets before designing strategic key
performance indicators which can then be used to
test the assumed causal relationships. This will
enable organisations to manage and report these
key value drivers in today’s economy. pdf