The following is an initial compilation of value and performance innovations. The latest version of
this compilation will be available on the NPI website.
|
Method
|
Category
|
Innovator(s)
|
|
Accounting
for the Future (AFTF)
|
|
|
|
APQC
Performance Measurement
|
|
|
|
Balanced
Scoreboard
|
Indicators
|
Kaplan,
Nortron
|
|
Brand
Valuation
|
Market cap
|
Brand
Finance
|
|
Business
IQ
|
Capitals
|
Sandvik
|
|
Calculated
Intangible Value
|
Intangibles
|
NCI
Research (see Andriessen)
|
|
Celemi
Monitor
|
Capitals
|
Celemi
|
|
Citation-weighted
patents
|
Intangibles
|
B. H. Hall
(et al.)
|
|
Cognos
Scorecards / Dashboards
|
Indicators
|
Cognos
|
|
Customer
Value Management
|
Capitals
|
SMS
|
|
Customer
Value Measurement
|
Capitals
|
NTF Group
(AU)
|
|
Dolphin
Navigator
|
Indicators
|
IC
Community
|
|
Economic
Value Added
|
Market Cap
|
Stern
Stewart
|
|
Enhanced
Business Reporting
|
Indicators
|
AICPA
|
|
Enterprise
Capital Model
|
Capitals
|
St. Onge,
Armstrong
|
|
Future
Value Management
|
Market cap
|
Burgmann,
Accenture
|
|
Global
Reporting Initiative
|
Indicators
|
GRI
|
|
Hermes
Principles
|
Market
cap, Value Streams
|
Hermes
Pensions Management Limited
|
|
Holistic
Value Approach
|
Capitals
|
Roos
|
|
Human
Resource Accounting
|
Capitals
|
Various
|
|
Human
Capital Index
|
Capitals
|
Watson
Wyett
|
|
Inclusive
Value Methodology
|
Intangibles
|
MÕPherson
|
|
Inside Out
|
Intangibles
|
ICAEW
|
|
Intangible
Assets Monitor
|
Intangibles
|
Sveiby
|
|
Intangibles
Scoreboard
|
Intangibles
|
Lev
|
|
Intangibles
Valuation
|
Intangibles
|
Sullivan
|
|
Intangible
Value Framework
|
Intangibles
|
Allee
|
|
Intangibles
Value Stream Modelling
|
Value
Streams
|
Sullivan,
McLean
|
|
IC
Evaluation
|
Capitals
|
Celemi
|
|
IC Monitor
|
Capitals
|
Nordic Industrial
Fund
|
|
IC Rating
|
Capitals
|
Intellectual
Capital Sweden
|
|
IC
Reporting
|
Capitals
|
Denmark
Ministry of Industry
|
|
Intellectual
Capital Audit
|
Capitals
|
Brookings
|
|
Intellectual
Capital Benchmarking System
|
Capitals
|
Viedma
|
|
Intellectual
Capital Dynamic Value
|
Intangibles
|
Bounfour
|
|
Intellectual
Capital Monitor
|
Capitals
|
Stam
|
|
Intellectual
Capital Report
|
Capitals
|
MERITUM
project
|
|
Intellectual
Capital Statement
|
Capitals
|
Mouritsen
|
|
IPM
Benchmarking
|
Capitals
|
Sullivan,
McLean, McCullough
|
|
IP Score
|
Intangibles
|
Danish Patent
Office
|
|
Investor
Assigned Market Value
|
Market cap
|
Standfield
|
|
Invisible
Balance Sheet
|
Capitals
|
Sveiby
|
|
iValuing
Factor
|
Intangibles
|
Standfield
|
|
Intellectual
Capital Index
|
Capitals
|
Roos et
al.
|
|
Jenkins
Report
|
Indicators
|
AICPA
|
|
Key
Performance Indicators
|
Indicators
|
KPMG
(Bray)
|
|
Konrad
Group
|
Indicators,
Capitals
|
Konrad
Group
|
|
Knowledge
Audit Cycle
|
Capitals
|
Marr,
Schiuma
|
|
Knowledge
Capital
|
Market cap
|
Lev
|
|
Market to
book ratio
|
Market Cap
|
Various
|
|
Market
Value of Intangibles
|
Market Cap
|
Sveiby
|
|
MD&A
Guidelines
|
Indicators
|
CICA
|
|
Measures
that Matter
|
Indicators
|
EYI, Low
|
|
Measuring
and Accounting Intellectual Capital (MAGIC)
|
Capitals
|
EU
|
|
MeyerMonitor
|
Indicators
|
Meyer
Monitor
|
|
Patent
Assets Monitor
|
Indicators
|
Siemens
|
|
PatentValuePredictor
|
Intangibles
|
Patent
Value Predictor
|
|
Performance
Prism
|
Indicators
|
Cranfield
School of Management, Accenture
|
|
PBViews
|
Indicators
|
PerformanceSoft
|
|
QRP
Scorecard
|
Indicators
|
QRP
|
|
Real
options
|
Value
streams
|
PL-X
Systems (and others)
|
|
SAP Value
Measurements
|
Indicators
|
SAP
|
|
Shareholder
Value Measurement
|
Market cap
|
Various
(see CICA)
|
|
Skandia
Navigator
|
Capitals
|
Edvinsson
|
|
Social
Responsibility Reporting
|
Capitals
|
Various
|
|
|
|
|
|
Stakeholder
Accounts
|
Indicators
|
Denmark
|
|
Sustainability
Reporting
|
Indicators
|
Various
|
|
Sustainability
Value Measurement
|
Indicators
|
Ekos
|
|
Technology
Factor
|
Intangibles
|
Dow, A.D.
Little
|
|
TobinÕs Q
|
Market cap
|
Tobin
|
|
TomorrowÕs
Company
|
Indicators
|
RSA London
|
|
Total
Value Creation
|
Value
Streams
|
Anderson,
McLean
|
|
21st
Century Annual Report
|
Indicators
|
ICAEW
|
|
Unseen
Wealth
|
Intangibles
|
Brookings
Institution
|
|
Value-added
Intellectual Coefficient
|
Intangibles
|
Pulic
|
|
Value
Chain Scoreboard
|
Indicators
|
Lev
|
|
Value
Creation Index
|
Value
streams
|
E&Y
|
|
Value
Dynamics
|
Intangibles
|
Libert,
Boulton, Samek
|
|
Value
Explorer
|
Indicators
|
KPMG
(Andreissen)
|
|
Value
Extraction
|
Capitals
|
ICM
Gathering
|
|
Value
Networks
|
Capitals
|
Verna
Allee
|
|
ValueReporting
|
Indicators
|
PWC
|
|
Weightless
Wealth Toolkit
|
Intangibles
|
Andreissen
|
