VAIC™ - an accounting tool for IC management

By A. Pulic. International Journal of Technology Management, 2002

1,007 citations recorded by the source corpus.

View Paper: https://www.semanticscholar.org/paper/08eab8d6f128e8d287877f21de9da455addc0f76

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Citations in the corpus

The impact of intellectual capital on firms' market value and financial performance (2011, methodology): “Independent Variables The present study includes four independent variables (Pulic 2000a, 2000b): MIBES Transactions, Vol 5, Issue 1, Spring 2011 64 efficiency of capital employed.”
Intellectual Capital and Corporate Performance of Technology-Intensive Companies: Malaysia Evidence (2008, background): “Pulic (2000a, 2000b) proposed a measure of the efficiency of value added by corporate intellectual ability i.e.”
Intellectual Capital, Financial Performance and Companies’ Sustainable Growth: Evidence from the Korean Manufacturing Industry (2018, methodology): “Many methods have been developed to measure IC, such as the Skandia Navigator [18], the Intangible Assets Monitor [22], the balanced scorecard approach [30], market capitalization methods, and the Value Added Intellectual Coefficient (VAICTM) [31,32].”
The Impact of Intellectual Capital on Investors' Capital Gains on Shares: An Empirical Investigation of Thai Banking, Finance & Insurance Sector (2007, methodology): “It does focus on the efficiency of resources that create values to the firm (Pulic 2000, Boremann 1999).”
Determinants of financial performance of Islamic banks: An intellectual capital perspective (2017, methodology): “The value added intellectual coefficient (VAIC TM ) devised by Pulic (2000) forms the basis in measuring the efficiency of value added (VA) by a firm’s total resources as well as each major resource component (Ho and Williams, 2003).”
Human Capital efficiency and equity funds’ performance during the COVID-19 pandemic (2020, background): “Pulic (2000), Pulic & Kolakovic, 2003 suggest that Human Capital Efficiency (HCE) is a function of value-added (VA) and human capital (HC) that can be expressed as: HCE¼ VA HC ; (1) where HC is an investment in human capital.”
The impact of the intellectual capital efficiency on commercial banks performance: Evidence from the US (2016, background): “, 1997; Bontis, 1998; Wu and Tsai, 2005) have defined IC from a theoretical perspective, others have developed effective measures of IC-based performance (Stewart, 1998; Pulic, 2000), exploring the relationship between IC efficiency and some key characteristics of firms, industries and regions (ElBa”
Knowledge management and measurement: a critical review (2013, methodology): “VAIC is a value added and IC evaluation method proposed by Ante Pulic (2000) that aims to measure how efficiently financial and intellectual capital are utilised to generate value for the company through the calculation of a series of formulae listed in Table II (Ståhle et al., 2011).”
Assessment of Intellectual Capital Management in Taiwanese IC Design Companies: Using DEA and the Malmquist Productivity Index (2006, neutral): “As is increasingly recognized, intellectual capital has replaced physical capital as the key factor underlying value creation in the new knowledge economy (Bontis, 1999, 2001; Pulic, 2000).”
Human capital efficiency and firm performance across sectors in an emerging market (2020, methodology): “This paper uses the VAIC method to measure human capital efficiency (Pulic, 1998; 2000).”
Intellectual Capital, Innovation and Performance: a Systematic Review of the Literature (2012, background): “The better a company’s resources have been exploited the higher the company’s coefficient will be (Pulic, 2000).”