A Framework to Measure Intellectual Capital

摘要: New technologies have changed the structure of companies shifting focus creating value from material resources to intangibles. The competitive advantage is increasingly reliant on presence specific intangibles such as knowledge, experience, communication skills that are main source advantage. Among based intellectual capital certainly occupies a prominent place. In recent years increasing complexity characterized business management influenced adopt new models reporting and accounting, taking into account issues intangible factors not considered so far with right attention. objective this work, starting review existing literature capital, intends only identify most important within enterprises classify them according three blocks which divided (human structural relational capital), but also show number indicators can help measure. Therefore aim work build an integrated framework containing appropriate useful represent measure resource companies. sample made up Italian listed stock exchange operating in different sectors, for period 2011–2014.