Methods for evaluating the efficiency of Intellectual Capital in universities and companies: a literature review [Métodos de evaluación de la eficiencia del Capital Intelectual en universidades y empresas: una revisión de literatura]
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Associacao Iberica de Sistemas e Tecnologias de Informacao
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The article presents the results of a structured literature review where the different methods and tools used by universities and companies were classified and analyzed to evaluate the efficiency of their intellectual capital. In total, 47 articles reported in the Scopus database were explored. The results include the use of the VAIC (Value Added Intellectual Coefficient), proposed by Pulic (2000), as a measurement tool, in some cases combined with other techniques and metrics, financial and non-financial, created to measure results of the Business. The article allows identifying the avant-garde methods used as tools to improve the management of knowledge assets in organizations, as well as the existing limitations in the application of these methods and considering the intangible nature of intellectual capital, which makes it harder to measure the value created by these assets. © 2021, Associacao Iberica de Sistemas e Tecnologias de Informacao. All rights reserved.