Comparison and prioritisation of measurement methods of intellectual capital; IC-dVal, VAIC and NICI

Aitouche, Samia; Mouss, Nadia Kinza; Mouss, Mohamed Djamel; Kaanit, Abdelghafour; Marref, Tarek

doi:10.1504/ijlic.2015.068984

Cited by 3 publications

(1 citation statement)

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“…An equation that measures how much and how efficiently IC and capital employed create value based on the relationship among three major components: capital employed, human capital, and structural capital. The advantages of VAIC TM according to [15] include the following: (1) it centers on the value added of the income statement and not altering or conflicting with other fundamental accounting principles, (2) it allows companies to benchmark in accordance with the efficiency of the IC and being applied to all levels of the business and at the national level for developing strategies that can improve performance, (3) it is a technique that enhances cognitive understanding and enables ease of calculation by internal and external stakeholders, (4) it is objective and verifiable, (5) it is easy to use as ratios and data can be easily retrieved from accessible financial statements by the public, and (6) it is an appropriate tool for measuring potential and open intellectual performance of management interventions. The VAIC TM model starts when the company is able to create value added (VA).…”

Section: Vajclmmentioning

confidence: 99%

Intellectual Capital and Firm Performance: Applying a Modified Value-Added Coefficient

Diyanty¹,

Restuti²,

Diyanti³

et al. 2019

Proceedings of the Asia Pacific Business and Economics Conference (APBEC 2018)

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Knowledge-based industries base their business processes on intellectual capital. This study, conducted in Southeast Asian countries, examines the influence of intellectual capital on financial performance and market performance of a company in the knowledge-based industry. Intellectual capital is measured using the Modified Value Added Intellectual Coefficient (MVAIC). This study uses a oneyear time lag for MVAIC measurements and performance. The sample set consisted of 242 companies. The tests, performed using multiple regressions, analyzed MVAIC and MVAIC components consisting of Human Capital Efficiency (HCE), Structural Capital Efficiency (SCE), Relational Capital Efficiency (RCE), and Capital Employed Efficiency (CEE). The research showed that intellectual capital (MVAIC) has a positive effect on financial and market performance. The components of MVAIC have different effects; for example, HCE has a positive effect on financial and market performance. This result proves that human capital plays an important role in a company in the knowledge-based industry. SCE has no effect on financial and market performance, RCE has no effect on financial and market performance, and CEE has a positive effect on financial performance and no effect on market performance.

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Section: Vajclmmentioning

confidence: 99%

Intellectual Capital and Firm Performance: Applying a Modified Value-Added Coefficient

Diyanty¹,

Restuti²,

Diyanti³

et al. 2019

Proceedings of the Asia Pacific Business and Economics Conference (APBEC 2018)

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Enhancing the Intellectual Capital of Research and Development Centres using Business Intelligence: A System Dynamics Approach

Harandi,

Valmohammadi,

Hosseini

2024

Syst Res Behav Sci

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This study employs system dynamics simulation to examine the scenarios and policies aimed at enhancing the intellectual capital of R&D centres. Through an in‐depth review of the relevant literature, such as thematic analysis, along with an examination of regulations and expert interviews and focus group discussions as well, the dimensions, variables and measurement indicators associated with Intellectual Capital and Business Intelligence, were identified. The dynamic relationships among these variables are then modelled, and the model's behaviour is simulated. By implementing two scenarios, namely reducing government financial support and increasing the competitive environment, the simulation results indicate that the enhancement of informational and relational capital will improve structural capital and increase business intelligence. Over ten years of simulation, the centre's dedicated revenue will grow by more than 150%. The proposed dynamic modelling and system behaviour simulation can serve as a basis for setting an intellectual capital framework in R&D centres, particularly in developing countries.

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An Overview of Measuring and Reporting Intellectual Capital

Atalay¹,

Gökten²,

Turkcan³

2018

Contributions to Economics

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Comparison and prioritisation of measurement methods of intellectual capital; IC-dVal, VAIC and NICI

Cited by 3 publications

References 0 publications

Intellectual Capital and Firm Performance: Applying a Modified Value-Added Coefficient

Intellectual Capital and Firm Performance: Applying a Modified Value-Added Coefficient

Enhancing the Intellectual Capital of Research and Development Centres using Business Intelligence: A System Dynamics Approach

An Overview of Measuring and Reporting Intellectual Capital

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