In this paper we evaluate the efficiency and productivity of Intellectual Capital (IC) through the assessment of Bests Practices, that have successfully implemented strategies of Intellectual Capital management. The techniques selected for appraising the productivity of intangibles are the Data Envelopment Analysis (DEA) and the Malmquist Productivity Index (MPI). This approach allows a direct comparison between firms of the same industry in the perspective of improvement through benchmarking. It overcomes one of the main limitations of the current intangibles metrics comparing enterprises on the basis their Intellectual Capital management. The paper gives both academic and practical insights that could be used for the operational and strategic Intellectual Capital management. Actually, the outcome of the application gives to inefficient companies some directions for progress, that should constitute the basis for the formulation of future Intellectual Capital management strategies. Finally, we apply the analysis to the Italian yacht manufacturing sector in order to offer yachting companies guidelines for Intellectual Capital management.

Costa, R. (2012). Assessing Intellectual Capital efficiency and productivity: An application to the Italian yacht manufacturing sector. EXPERT SYSTEMS WITH APPLICATIONS, 39, 7255-7261 [10.1016/j.eswa.2012.01.099].

Assessing Intellectual Capital efficiency and productivity: An application to the Italian yacht manufacturing sector

COSTA, ROBERTA
2012

Abstract

In this paper we evaluate the efficiency and productivity of Intellectual Capital (IC) through the assessment of Bests Practices, that have successfully implemented strategies of Intellectual Capital management. The techniques selected for appraising the productivity of intangibles are the Data Envelopment Analysis (DEA) and the Malmquist Productivity Index (MPI). This approach allows a direct comparison between firms of the same industry in the perspective of improvement through benchmarking. It overcomes one of the main limitations of the current intangibles metrics comparing enterprises on the basis their Intellectual Capital management. The paper gives both academic and practical insights that could be used for the operational and strategic Intellectual Capital management. Actually, the outcome of the application gives to inefficient companies some directions for progress, that should constitute the basis for the formulation of future Intellectual Capital management strategies. Finally, we apply the analysis to the Italian yacht manufacturing sector in order to offer yachting companies guidelines for Intellectual Capital management.
Pubblicato
Rilevanza internazionale
Articolo
Sì, ma tipo non specificato
Settore ING-IND/35 - Ingegneria Economico-Gestionale
eng
Con Impact Factor ISI
Intellectual Capital Intangible assets Data Envelopment Analysis Malmquist Productivity Index Benchmarking
Costa, R. (2012). Assessing Intellectual Capital efficiency and productivity: An application to the Italian yacht manufacturing sector. EXPERT SYSTEMS WITH APPLICATIONS, 39, 7255-7261 [10.1016/j.eswa.2012.01.099].
Costa, R
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Utilizza questo identificativo per citare o creare un link a questo documento: http://hdl.handle.net/2108/58412
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