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

Antonella Silvestri and Stefania Veltri

International Journal of Learning and Intellectual Capital, 2014, vol. 11, issue 3, 222-243

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™.

Keywords: methodology; synergies; interacted VAIC; Italy; financial sector; value added intellectual capital; intellectual capital interaction; additive property. (search for similar items in EconPapers)
Date: 2014
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Citations: View citations in EconPapers (3)

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Persistent link: https://EconPapers.repec.org/RePEc:ids:ijlica:v:11:y:2014:i:3:p:222-243

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