Factors Influencing Intellectual Capital Measurement Practices

This study aims to identify variety of factors influencing enterprise IC measurement practice, structure them into the groups according their nature, and propose theoretical model serving as a base for the empirical research of their influence. Literature review of theoretical studies and empirical research is carried out in order to find out the range of influencing factors. Theoretical model proposed covers two basic constructs: (1) a set of influencing factors; and (2) basic features of IC measurement practice. The model intends to draw attention to the variety of factors influencing enterprise IC measurement practice, bring more light to the interrelationships between those factors and IC measurement features, and contribute to the development of IC measurement methodology as a whole by drawing some guidelines for systematic empirical research and highlighting specific areas of concern for further theoretical research.