When measuring fails – try learning! Online publication date: Wed, 24-Nov-2004
by Karl-Erik Sveiby
International Journal of Learning and Intellectual Capital (IJLIC), Vol. 1, No. 3, 2004
Abstract: Measure for learning. This article addresses a rarely asked question: why measure intangibles? Unless the propose of measuring is explicitly addressed, the resulting measuring system becomes open to manipulation. The argument is that a measuring system aimed at learning rather than performance minimises manipulation issues and maximises value creation.
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