preprints.org > social sciences > accounting > doi: 10.20944/preprints202101.0421.v1

Preprint Article Version 1 Preserved in Portico This version is not peer-reviewed

Version 1 : Received: 20 January 2021 / Approved: 21 January 2021 / Online: 21 January 2021 (13:26:14 CET)

The era of globalization of the industrial revolution 4.0 was also marked by rapid economic, social, scientific, and technological developments. Currently, the company was demanded to maximize all its potential to compete with other companies. For this reason, it was hoped that companies could understand the importance of knowledge management-based intellectual capital through outreach, externalization, internalization, and combinations that had implications for improving employee performance and competency. This study was to identify and describe the enhancement of performance and competency-based on the optimization of the intellectual capital model in terms of critical thinking analysis. This study used a qualitative approach with critical thinking analysis through literature study methods. The findings results of this study were to improve performance and competency were the basic measurement models of intellectual capital, new intellectual capital measurement models in empirical studies, intellectual capital measurement models with bottlenecks, and environmental-based intellectual capital models. This study concluded that intellectual capital measurement should be determined as accumulation and interpretation in the proposed model for a company that was an applied subject with a qualitative intellectual capital index system, to provide a good tool for companies to managed intellectual capital.

intellectual capital; intellectual capital model; performance; competency; critical thinking analysis