Application of FAHP in the measurement model of intellectual capital in service industry

In the era of knowledge economy, intellectual capital is becoming more and more important. Intellectual capital has been substituted for traditional tangible assets, for examples: land, machinery equipment and capital. Intellectual capital has become the most important competitive factor for business. The measure mode of intellectual capital can help business itself and external investors. The company can find and foster competitive advantage by the inside intellectual capital reports. External investors can find the future of companies by the number or amount of intellectual capital. Although authors have made clear that methods for using the intellectual capital have been provided, but only for measuring integral intellectual capital. Additionally, the emphases found in intellectual capital activities in various industries are different. Moreover, there are still few related researches in our country. It is for these reasons that the proposed study will design a model, suitable for use by service industry in Taiwan, to measure the intellectual capital. An empirical analysis for the measuring model will be conducted. The main goal of this research is to develop and construct a localized measuring model suitable for the task of making evaluations of intellectual capital in Taiwanese service industry. In addition to research relevant literature on the subject, the steps involved in the construction of our measuring model will include opinions consultation of the experts, scholars and practitioners in intellectual capital theory in Taiwan. Through fuzzy analytic hierarchy process, multivariate analysis of variance and factor analysis, to create a weighted of measurement indicator, in order to confirm the indicator and intellectual capital cause and effect relationship, and finally to construct this research’s intellectual capital measurement model. After finishing the construct of intellectual capital model, the empirical study concludes the most important dimension to measure intellectual capital including: customer relationship management (CRM), professional capability and strategic management capability.

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