Prioritization of organizational capital measurement indicators using fuzzy AHP

Abstract

Organizational capital is a sub-dimension of the intellectual capital which is the sum of all assets that make the creative ability of the organization possible. To control and manage such an important force, the companies must measure it first. This study aims at defining a methodology to improve the quality of prioritization of organizational capital measurement indicators under uncertain conditions. To do so, a methodology based on the extent fuzzy analytic hierarchy process (AHP) is applied. Within the model, three main attributes, deployment of the strategic values, investment to the technology and flexibility of the structure, their sub-attributes and 10 indicators are defined. To define the priority of each indicator, preferences of experts are gathered using a pair-wise comparison based questionnaire. The results of the study show that deployment of the strategic values is the most important attribute of the organizational capital. © 2006 Elsevier Inc. All rights reserved. © 2008 Elsevier B.V., All rights reserved.