A new evaluation model for intellectual capital based on computing with linguistic variable

摘要

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.