Towards ontology as knowledge representation for intellectual capitals measurement
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Copyright © 2008 IEEE. This material is presented to ensure timely dissemination of scholarly and technical work. Copyright and all rights therein are retained by authors or by other copyright holders. All persons copying this information are expected to adhere to the terms and constraints invoked by each author's copyright. In most cases, these works may not be reposted without the explicit permission of the copyright holder.
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For many years, physical asset indicators were the main evidence of an organisation's successful performance. However, the situation has changed after information technology revolution in the knowledge-based economy. Since 1980?s business performance has not been limited only to physical assets instead intellectual capitals are increasingly playing a major role in business performance. In this paper, we utilize ontology as a tool for knowledge representation in the domain of intellectual capital measurement. The ontology classifies ways of intangible capital measurement.
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