Utilizing Intellectual Capital in Benchmarking applications

Intellectual Capital Methodology was utilised in benchmarking projects concerning Innovation Potentials in Austria and Central Europe to spur regional development and innovation and set guidelines for European IC reporting standards.

The new IC model developed within the project is intended to align microeconomic accounting standards of the Knowledge Economy with the Macroeconomic statistics. Organizations participating in the Mapping of Excellence project in Austria were assigned additional benchmarks derived from IC terminology.

The Intellectual capital measurement method developed in the course of the project is a combination of three following methods:

1. Balanced Scorecard
2. Intangible Asset Monitior
3. KPMG method (as describet in the Report ballancing Accounts with
Knowledge, 1998 published bt the Dutch Government).

The IC model focuses on the processes concerning: developing, applying, assessing, preserving, transferring and transforming knowledge. Standard performance indicators are used to accurately select the process to benchmark, choose relevant measures, study performance, judge its appropriateness, plan and implement changes and finally measure the results. Bringing together micro-and macro-economic perspectives to a common denominator help to increase the effectiveness of benchmarking applications, make a contribution towards creating European standards for IC reporting, provide decision makers with a useful measurement tool for assessing regional potential for Innovation and Development, develop a new benchmarking methodology useful for regional development studies. It capitalizes on the Intellectual Capital, thus introducing a new, innovative dimension to regional development studies and mapping of excellence.

The potential for mutual learning from best practices is emphasized in the final results.

Mitarbeiter/innen:

• Dr. Amir Fazlagic (Projektleitung)
• Univ. Prof. Mag. Dr. Josef Hochgerner (external Senior Advisor)

Bereich: Arbeit & Chancengleichheit

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