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

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

International Journal of Learning and Intellectual Capital, 2015, vol. 12, issue 2, 122-145

Abstract: The purpose of this paper is to compare between three methods of intellectual capital (IC) measurement; intellectual capital dynamic valuation (IC-dVal), value added intellectual coefficient (VAIC), and national intellectual capital index (NICI). The three methods are the most used in practice; we used 24 criteria covering important aspects of IC to do general comparison. According to ten criteria, we compared and prioritised them using analytic hierarchy process (AHP). The results of this comparison show that the methods are close for some criteria and distant for other criteria. The prioritisation with AHP found that NICI method is the most method responding to the criteria, namely: macro measure, guidelines of the method, dynamic valuation, involved levels of business, usability by stakeholders, covered aspects of IC, quantifiability, frequency of use and applicability. IC-dVal is the second one and VAIC is the third method responding to the criteria. The analysis could give more significant results using larger set of criteria. This is the first research prioritising methods of measurement of IC using AHP analysis.

Keywords: intellectual capital measurement; analytical hierarchy process; AHP; intellectual capital dynamic valuation; IC-dVal; value added intellectual coefficient; VAIC; national intellectual capital index; NICI; comparative study; prioritisation. (search for similar items in EconPapers)
Date: 2015
References: Add references at CitEc
Citations:

Downloads: (external link)
http://www.inderscience.com/link.php?id=68984 (text/html)
Access to full text is restricted to subscribers.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:ids:ijlica:v:12:y:2015:i:2:p:122-145

Access Statistics for this article

More articles in International Journal of Learning and Intellectual Capital from Inderscience Enterprises Ltd
Bibliographic data for series maintained by Sarah Parker ().