A new evaluation model for intellectual capital based on computing with linguistic variable |
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| Authors: | Wei-Shen Tai Chen-Tung Chen |
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| Affiliation: | 1. School of Finance, Yunnan University of Finance and Economics, Kunming 650221, PR China;2. Business School, Sichuan University, Chengdu 610064, PR China;1. Business School, Sichuan University, Chengdu, Sichuan, 610064, China;2. School of Economics and Management, Southeast University, Nanjing, Jiangsu 211189, China;3. School of Computer and Software, Nanjing University of Information Science and Technology, Nanjing 210044, China;1. Business School, Sichuan University, Chengdu, China;2. Department of Computer Science and Artificial Intelligence, University of Granada, Granada, Spain;3. Faculty of Computing and Information Technology, King Abdulaziz, University, North Jeddah, Saudi Arabia |
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| Abstract: | In a knowledge era, intellectual capital has become a determinant resource for enterprise to retain and improve competitive advantage. Because the nature of intellectual capital is abstract, intangible, and difficult to measure, it becomes a challenge for business managers to evaluate intellectual capital performance effectively. Recently, several methods have been proposed to assist business managers in evaluating performance of intellectual capital. However, they also face information loss problems while the processes of subjective evaluation integration. Therefore, this paper proposes a suitable model for intellectual capital performance evaluation by combining 2-tuple fuzzy linguistic approach with multiple criteria decision-making (MCDM) method. It is feasible to manipulate the processes of evaluation integration and avoid the information loss effectively. Based on the proposed model, its feasibility is demonstrated by the result of intellectual capital performance evaluation for a high-technology company in Taiwan. |
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