Measurement scale of Intellectual Capital for the information service industry

Abstract

Many enterprises gradually pay more attention on the concept of Intellectual Capital (IC). This study is to analyse the information service industry in Taiwan to build the measurement indicators for IC. These indicators are split into four dimensions as human capital, process capital, innovation capital and customer capital. Through the empirical survey for the information service industry in Taiwan, the result of this study figures out a set of effective intangible assets measurement scale that is suitable for the information service industry.