Currently, within business, intangible assets are growing in significance in relation to traditional tangible assets. There is a need of alternative approaches in order to measure the value of knowledge. This paper looks at the problem of knowledge measurement and argues for the importance of metrics to the overall process of knowledge management. The concept of Balanced Scorecard is critically analyzed in respect of its approaches to broaden the range of metrics for organisational performance. Finally, a framework for measuring knowledge is developed. http://creativecommons.org/licenses/by-nc-nd/2.0/de/ 113 Lizenz ver