Measuring the Intellectual Capital Performance Based on 2-tuple Fuzzy Linguistic Information

Nowadays, knowledge has become a determinant capital for enterprise to retain and improve competitive advantage. In other words, knowledge and intellectual capital are crucial intangible resources and also need to be emphasized and manage appropriately. Because knowledge is abstract, intangible, and difficult to measure, it becomes an important issue to evaluate intellectual capital for business managers. However, only tangible factors are considered in the evaluation process and the lack of experience may hinder the intellectual capital evaluation. A more realistic approach should consider both tangible and intangible factors and use the linguistic variables instead of numerical values simultaneously. Therefore, this paper proposes a suitable model for intellectual capital performance evaluation by combining 2-tuple fuzzy linguistic approach with multiple criteria decision-making (MCDM) method. Finally, a case study is implemented for a high-technology company in Taiwan at the end of this paper.