Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 30121
Measurement of Intellectual Capital in an Algerian Company

Authors: S. Brahmi, S. Aitouche, M. D. Mouss

Abstract:

Every modern company should measure the value of its intellectual capital and to report to complement the traditional annual balance sheets. The purpose of this work is to measure the intellectual capital in an Algerian company (or production system) using the Weightless Wealth Tool Kit (WWTK). The results of the measurement of intellectual capital are supplemented by traditional financial ratios. The measurement was applied to the National Company of Wells Services (ENSP) in Hassi Messaoud city, in the south of Algeria. We calculated the intellectual capital (intangible resources) of the ENSP to help the organization to better capitalize on its potential of workers and their know-how. The intangible value of the ENSP is evaluated at 16,936,173,345 DA in 2015.

Keywords: Financial valuation, intangible capital, intellectual capital, intellectual capital measurement.

Digital Object Identifier (DOI): doi.org/10.5281/zenodo.1130241

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 545

References:


[1] B. Zadjabbariochtapeh, «Knowledge Sharing Framework for Sustainability of Knowledge Capital» Curtin University of Technology, Perth, Australia, pp. 143 – 160, 2010.
[2] D. Andriessen, Making Sense of intellectual capital, Designing a Method for the Valuation of Intangibles, USA: Elsevier Butterworth Heinemann, pp. 376 – 398, 2004.
[3] D. Duparc, «The impact of the different situations of exchange value creation. A literature review through the theories of networks, social capital and intellectual capital» Paris 1 Pantheon-Sorbonne University, Paris, France, pp. 01- 06, 2012.
[4] L. Cappelletti, «Toward a measure of socio-economic model of human capital? » French Edition Management Journal, vol. 08, n° 207, pp. 01- 04, October 2010.
[5] S. Bischoff, S. Jeschke et V. Gergana, «Measuring Intellectual Capital» Springer-Verlag, pp. 18-23, 2013.
[6] T. E. Engstroom, P. Westnes and S. Furdal, «Evaluating intellectual capital in the hotel industry» chez the 6th World Congress on Intellectual Capital, Bradford, Royaume-Uni, pp 287- 315, 2003.
[7] J. Jurczak, «Intellectual capital. Measurement methods» Institute of Organization and Managment in Industry, ORGMASZ, vol. 1, n° 1, pp. 37 - 45, 2008.
[8] D. Starovic, B. Marr, «Understanding corporate value: managing and reporting intellectual capital», Chartered Institute of Management Accountants, Cranfield University, London, UK, pp. 6 - 9, 2003.
[9] D. Sundac, I. Fatur Krmpotic, «Measurement and management of intellectual capital» Tourism and Hospitality Management, vol. 15, n° 2, pp. 279-290, 2009.
[10] Sanchez Medina, E. Hormiga, R. M. Batista-Canino, «The role of intellectual capital in the success of new ventures» International Entrepreneurship and Management Journal, Edition Springer, vol. 7, n° 1, pp. 71–92, March 2011.
[11] Muller, «The 3 MS of intellectual capital – Measuring, Monitoring and Managing» chez The Fifth European Conference on Organizational Knowledge, Learning, and Capabilities, Université d’Innsbruck, Autriche, pp. 5 – 10, 2-3 Avril 2004.
[12] E. Group, «Revue Oilfield services» Hassi Messaoud- Ouargula, Algérie, 2014.
[13] G. Ensp, «"Presentation"» (En ligne). Available: http://www.enspgroup.com/. (Accès le 2016).