Classification, measurement and the ontology of intellectual capital entities

Abstract

Purpose – The paper discusses the role of measurement and classification in intellectual capital research. Its purpose is to develop an alternative role for measure. The aim is to explore how measurement may be important even if it does not pretend to accurately represent and underlying reality.Design/methodology/approach – The paper is an essay on the difficulties of measuring intellectual capital. It is a conceptual, analytical paper which proposes a new approach to analyzing the roles and effects of measurement in the area of intellectual capital.Findings – The analysis suggests that measurement of intellectual capital is difficult because it is not possible to copy its properties in a number; yet it is necessary because it allows intervention to happen since it develops a wholly new set of dimensions to manage. This dual conclusion both problematic because the search for a definitive measure of the size, value and effects of intellectual capital is impossible, yet it is also comforting because measure...