(The) measurement of knowledge assets using web-based CBR and AHP

Abstract

Knowledge asset (KA) has prevailed as a measure of core competency and competitive advantage which explains the gap between the market value and book value of an organization at a time of decreasing usefulness of current financial reporting. In spite of the importance of KA management, few applicable knowledge asset management (KAM) methodologies have been addressed. There has been no basis model for KA statements, nor bottom-line indicators of the value of KA. The selection of effective KA indicators is a major task of the companies that are preparing KA reports. This paper has proposed a decision model based on the analysis of the conceptual framework of the qualitative characteristics of financial information and an examination of information quality of the information system. The application of the analytic hierarchy process (AHP) makes it possible to extract weights for setting the priority among industry, knowledge management stage, external environmental factors and differentiation strategies. It is demonstrated that there is significant differences in criteria weights and indicator weights classified by the contingency factors. Based on the survey result, we developed web-based case-based reasoning system which supports organizational KA reporting decision. The developed KA indicator selection methodology is adapted to a mobile telecommunications industry and it demonstrates the usefulness of supporting KA reporting.