Implementing the KPMG Value Explorer

Abstract

Purpose The purpose of this paper is to describe the results of an empirical study into the critical success factors for implementing an intellectual capital valuation method, the KPMG Value Explorer. Design/methodology/approach For this study the design approach was used as research methodology. Findings The research shows the strengths and weaknesses of the method and identifies four general critical success factors for the implementation of intellectual capital valuation and measurement tools. Research limitations/implications The research was based on six case studies. Application of the method with other companies may provide further grounding of the conclusions. Practical implications The research shows that practitioners who want to implement an intellectual capital valuation or measurement method must: perform a proper diagnosis of the problem at hand; have knowledge of the strengths and weaknesses of the method they want to use; understand the application domain of the method – the class of problems and the class of contexts for which the method needs to provide a solution; and possess the necessary skills to implement the method. Originality/value Successfully implementing a method for the valuation or measurement of intellectual capital is not an easy task. Practitioners yet receive little support from the intellectual capital research community. Little research has been done into the factors that influence the success of a method. This paper is a first attempt at systematically identifying some of the factors for the successful implementation of an intellectual capital valuation or measurement method.

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