ABSTRACT
There are plenty of Intellectual Capital(IC) resources that have a tangible expression. Likewise, there are plenty of traditional economic resources that have intangible expressions. The Intellectual Capital Navigator (IC Navigator) is a numeric and visual representation of how management views the way in which resources are deployed to create value in an organisation. The process used to create an IC Navigator is a consensus process aimed at capturing the tacit knowledge in the management team in relation to how value is perceived to be created in the organisation. The necessary steps in this process are: Identification of the resource distinction tree (RDT) down to at least Level 3; Weighting of the resources in relation to their ability to influence value creation in the organization and Weighting of the resources in relation to their ability to influence value creation in the organisation.
