Towards ontology as knowledge representation for intellectual capitals measurement
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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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