Performance of intellectual capital among Thailand's publicly listed companies

Zbigniew Pastuszak, Supakij Chuacharoen, Dan Tong-in, Pornthep Anussornnitisarn, Sasivimol Meeanpol and Stacy Huey Pyng Shyu

International Journal of Innovation and Learning, 2013, vol. 14, issue 2, 241-253

Abstract: The intellectual capital (IC) supports a business' competitive advantage to business at present such as skills and expertise, process capability, customer trusts, supplier partnership, and patents. Measuring the IC level has been greatly simplified and is now able to adapt existing accounting information. This study measures and evaluates the IC level for Stock Exchange of Thailand or SET 50 during the period of 2006 until 2010. Its objective is to gain some insights into the IC development of leading Thai companies by applying the value added intellectual capital (VAIC) method. The results show that the average VAIC value for all seven industrial sectors of SET 50 that reflect the successful operations which utilise the intangible assets, especially human capitals, efficiently.

Keywords: value added intellectual capital; VAIC; intangible assets; innovation; creativity; learning; Thailand; accounting information. (search for similar items in EconPapers)
Date: 2013
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