Journal of Korean Society of Industrial and Systems Engineering (산업경영시스템학회지)

Society of Korea Industrial and System Engineering (한국산업경영시스템학회)
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Weight Differences of Intellectual Capital Indicator Selection by Industry

산업별 지식자산 지표 선정기준의 차이에 대한 연구

  • Han, Dong-Wook (Information Systems Major of School of Media & Information, Jeon-Ju University)
  • 한동욱 (전주대학교 미디어정보학부 정보시스템)
  • Published : 2007.12.31
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Abstract

This study presents the intellectual capital (IC) indicator selection criteria based on the review of qualitative characteristics of financial accounting information and data quality of information systems. The AHP survey has been performed to verify the weight difference of the criteria to select effective IC indicators among industry. The results shows that there exists the weight differences in relevance and comparability factor by industry. To management IC effectively, different method considering industry environment should be required.

Keywords

References

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