Measuring intellectual capital: Learning from financial history
指出当前衡量人力与智力资本的方法不足，建议借鉴金融和营销领域成熟的测量模型，通过明确价值链联系、聚焦组织约束、用数据量化软性因素来改进HR测量。
Emerging evidence from scientific studies and specific organizations suggests that how people are managed significantly affects organizational success, and that certain patterns of human resource activities are associated with financial performance. Most human resource (HR) and line managers, however, find existing measures of human and intellectual capital woefully inadequate. In this article, we suggest that designers of HR measurement systems can learn from the success of well-accepted measurement models in the financial and marketing arenas. We show that the historical development of these measurement systems suggests several lessons for the HR measures of the future. These lessons include articulating the links in the value chain, focusing on key organizational constraints, and using data to make “soft” intangible factors more tangible. © 1997 John Wiley & Sons, Inc.