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Overcoming the additive property of value added intellectual capital (VAIC™) methodology

Author

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  • Antonella Silvestri
  • Stefania Veltri

Abstract

The paper has the aim of overcoming the additive property of the VAIC™ model in order to take into consideration the synergies among different IC components. Hence, the paper proposes a new formulation of the VAIC™ methodology, enriched with a term which measures the IC interaction (interacted term). This improved VAIC™ method, interacted VAIC, has been tested on the Italian financial sector. The findings show that the interacted VAIC outperforms basic VAIC™.

Suggested Citation

  • Antonella Silvestri & Stefania Veltri, 2014. "Overcoming the additive property of value added intellectual capital (VAIC™) methodology," International Journal of Learning and Intellectual Capital, Inderscience Enterprises Ltd, vol. 11(3), pages 222-243.
    • Handle: RePEc:ids:ijlica:v:11:y:2014:i:3:p:222-243
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    Citations

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    Cited by:

    1. Vincenzo Scafarto & Tamanna Dalwai & Federica Ricci & Gaetano della Corte, 2023. "Digitalization and Firm Financial Performance in Healthcare: The Mediating Role of Intellectual Capital Efficiency," Sustainability, MDPI, vol. 15(5), pages 1-16, February.
    2. Stefania Veltri & Romilda Mazzotta, 2016. "The Association of Board Composition, Intellectual Capital and Firm Performance in a High Ownership Concentration Context: Evidence from Italy," International Journal of Business and Management, Canadian Center of Science and Education, vol. 11(10), pages 317-317, September.
    3. Giuseppe Marzo, 2022. "A theoretical analysis of the value added intellectual coefficient (VAIC)," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 26(2), pages 551-577, June.

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