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Matos, F., Vairinhos, V. & Godina, R. (2020). Reporting intellectual capital mangement using a scoring model. Sustainability. 12 (19)

F. M. Matos et al.,  "Reporting intellectual capital mangement using a scoring model", in Sustainability, vol. 12, no. 19, 2020

@article{matos2020_1714296917187,
	author = "Matos, F. and Vairinhos, V. and Godina, R.",
	title = "Reporting intellectual capital mangement using a scoring model",
	journal = "Sustainability",
	year = "2020",
	volume = "12",
	number = "19",
	doi = "10.3390/su12198086",
	url = "https://www.mdpi.com"
}

TY  - JOUR
TI  - Reporting intellectual capital mangement using a scoring model
T2  - Sustainability
VL  - 12
IS  - 19
AU  - Matos, F.
AU  - Vairinhos, V.
AU  - Godina, R.
PY  - 2020
SN  - 2071-1050
DO  - 10.3390/su12198086
UR  - https://www.mdpi.com
AB  - The global transformation of the economy, driven by digital transformation and
sustainability challenges, is placing its focus on the evaluation of companies’ intangible assets. Thus,
if the report of those intangible assets, namely intellectual capital (IC) management, is endowed
with credible metrics, recognized, and accepted, it can work as a guarantee, ensuring the reliability
and sustainability of an organization. The aim of this research is to propose a data-driven
Intellectual Capital Management Scoring System to be used in the auditing of the IC management
of organisations. This paper presents one of the first attempts to use Path Modelling and the Partial
Least Squares (PLS) Methodology, combined with Biplots, to define and validate Intellectual Capital
Scoring Systems. This system relies on a model estimated using the PLS Path Modelling
methodology and uses data from two independent random samples of Portuguese small and
medium-sized enterprises (SMEs), which, in turn, was used to obtain two independent model
estimates. The results obtained with the mentioned methodology show a good consistency both in
performance and very similar parameters estimates, suggesting the validity of the associated
scoring function.
ER  -