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Abstract
For over a quarter of a century, economic and social activities are undergoing radical changes; this is accompanied by the emergence of what is being labeled the knowledge-based economy. In these circumstances, many companies realized that the returns generated by assets not reported on the balance sheet become much more important and are the sources of organizational value. In support of that, the theory of intellectual capital has emerged in response to the growing realization of the importance of information and knowledge as the foundation for establishing a competitive advantage in the new millennium. The contribution of this study comes clear through addressing the following points: this study is the first to examine the distinction between two main similar concepts in intellectual capital literature; intellectual capital’s valuation and measurement. Furthermore, this study tests a model for measuring intellectual capital based on the work of (Chen et al., 2004) (Appendix 3) that enables business organizations to efficiently measure their intellectual capital and to be aware of intellectual capital elements{u2019} scores. As a result, the study’s measurement model empowers an organization to explore the relationship between the scores of intellectual capital and its competitive advantage