The paper has the aim of overcoming the additive property of the VAICTM model in order to take into consideration the synergies among different IC components. Hence, the paper proposes a new formulation of the VAICTM methodology, enriched with a term which measures the IC interaction (interacted term). This improved VAICTM method, interacted VAIC, has been tested on the Italian financial sector. The findings show that the interacted VAIC outperforms basic VAICTM.
Overcoming the additive property of value aded intellectual capital (VAIC) methodology
Silvestri A.
2014-01-01
Abstract
The paper has the aim of overcoming the additive property of the VAICTM model in order to take into consideration the synergies among different IC components. Hence, the paper proposes a new formulation of the VAICTM methodology, enriched with a term which measures the IC interaction (interacted term). This improved VAICTM method, interacted VAIC, has been tested on the Italian financial sector. The findings show that the interacted VAIC outperforms basic VAICTM.File in questo prodotto:
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