Abstract
There are now more than 30 different methods for valuating and measuring Intellectual Capital (IC). In many articles in scientific journals authors from all over the world discuss the growing importance of intangible assets on organizations and their management. Why is the scientific community recently so enthusiastic about this special topic? What is meant by Intellectual Capital, how is it measured and why? Which methods are present in the theoretical debate and how does business practice measure and value IC? In our present paper we discuss the questions above and try to find answers. After introducing the concept of Intellectual Capital we classify and describe the different types of valuation and measurement methods. In the next chapter we show the relevance of IC for business practice through two examples, and finally we discuss the existing literature and the proposed methods.
