ABSTRACT
We are living in an era in which immaterial components have earned a prominent role in the modern business picture, and yet intellectual capital (IC) still has not been evaluated systematically. This means that the cost of access to the market remains too high for most enterprises with large amounts of intangible content, because investors typically ignore the profits hidden behind intangible capital. The lack of generally accepted and standardized survey models is the biggest obstacle to a systematic and total interpretation of business value.
