Evidence of intellectual capital measurement from Asia, Europe and the Middle East

Abstract

The purpose of this empirical study is to investigate the current state of best practices in the trans‐disciplinary field of intellectual capital (IC) management and measurement. First, this paper is intended to provide a conceptual framework for IC analysis. Second, it explores interesting factors regarding the dynamics of measuring and reporting IC in pioneer firms in Asia, Europe and the Middle East. After an in‐depth case analysis of leading firms in this field, a holistic IC model is discussed, which involves managing, measuring and reporting on IC. Finally, avenues for further research are suggested.