An integrated framework for intellectual capital measurement and knowledge management implementation in small and medium-sized enterprises

Abstract

This paper presents a model for measuring intellectual capital (IC) within small and medium-sized enterprises (SMEs) in correlation with the key factors for the successful implementation of knowledge management (KM). Most of the existing IC measurement models are intended to cover general aspects. The kernel of these models could be customized/extended to handle more specific aspects, like KM. The focus of this study is the integration between an IC measurement model and the key factors for successful implementing of KM. The paper identifies, analyses and compares IC elements that are relevant for SMEs and how they can be linked with the IC measurement methods for determining if a company is ready for KM. For this purpose, a general IC measurement model is taken as reference for the study