{"title":"Value Added Intellectual Coefficient (VAIC)","authors":"G. Iazzolino, Domenico Laise","doi":"10.1108/JIC-12-2012-0107","DOIUrl":"https://doi.org/10.1108/JIC-12-2012-0107","url":null,"abstract":"Purpose – The purpose of this paper is to study, mainly from the point of view of methodological accounting principles, the value added intellectual coefficient (VAIC), introduced by Pulic as a measure of intellectual capital efficiency (ICE). More specifically, the aim of the analysis is to investigate the strengths and weaknesses of the VAIC, primarily from the accounting theory perspective. Design/methodology/approach – The approach to the study of Pulic's contribution is as follows: first the authors submitted Pulic's methodology to a “conceptual” test, in order to check whether it contradicts any basic accounting principles. Then the results of this methodological test were compared to those obtained by the authors who have criticized Pulic's proposal, in order to check for any concordance or discordance with the literature. Findings – Several authors have discussed the crucial aspects of the VAIC. In this paper the focus is primarily on Andriessen's concerns, since they relate to the theoretical acc...","PeriodicalId":407639,"journal":{"name":"Research Handbook on Intellectual Capital and Business","volume":"34 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2013-10-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134559536","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"The usefulness of exercises for identifying critical IC in organizations","authors":"S. Durst","doi":"10.4337/9781785365324.00025","DOIUrl":"https://doi.org/10.4337/9781785365324.00025","url":null,"abstract":"","PeriodicalId":407639,"journal":{"name":"Research Handbook on Intellectual Capital and Business","volume":"61 2","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114045712","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Re-examination of the value added intellectual coefficient (VAICTM): a test of value relevance","authors":"Oren Mooneeapen","doi":"10.4337/9781785365324.00021","DOIUrl":"https://doi.org/10.4337/9781785365324.00021","url":null,"abstract":"","PeriodicalId":407639,"journal":{"name":"Research Handbook on Intellectual Capital and Business","volume":"26 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126781399","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Operationalising the resource-based view of the firm","authors":"G. Roos","doi":"10.4337/9781785365324.00028","DOIUrl":"https://doi.org/10.4337/9781785365324.00028","url":null,"abstract":"","PeriodicalId":407639,"journal":{"name":"Research Handbook on Intellectual Capital and Business","volume":"63 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133670968","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Deductive versus inductive content analysis: a methodological research note to disclosures studies in intellectual capitalresearch","authors":"G. Rimmel","doi":"10.4337/9781785365324.00013","DOIUrl":"https://doi.org/10.4337/9781785365324.00013","url":null,"abstract":"","PeriodicalId":407639,"journal":{"name":"Research Handbook on Intellectual Capital and Business","volume":"49 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"117225329","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Research methodologies for intellectual capital visual representations","authors":"J. Michalak","doi":"10.4337/9781785365324.00016","DOIUrl":"https://doi.org/10.4337/9781785365324.00016","url":null,"abstract":"","PeriodicalId":407639,"journal":{"name":"Research Handbook on Intellectual Capital and Business","volume":"56 1-8","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132781649","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Has content analysis on intellectual capital reporting reached an impasse?","authors":"Viktor Goebel","doi":"10.4337/9781785365324.00009","DOIUrl":"https://doi.org/10.4337/9781785365324.00009","url":null,"abstract":"","PeriodicalId":407639,"journal":{"name":"Research Handbook on Intellectual Capital and Business","volume":"38 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116339294","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Building causal maps in the intellectual capital domain: a methodological perspective","authors":"M. Giuliani","doi":"10.4337/9781785365324.00017","DOIUrl":"https://doi.org/10.4337/9781785365324.00017","url":null,"abstract":"","PeriodicalId":407639,"journal":{"name":"Research Handbook on Intellectual Capital and Business","volume":"50 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127491727","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Validity in content analysis-based intellectual capital disclosure research: a critical review","authors":"S. Abhayawansa","doi":"10.4337/9781785365324.00010","DOIUrl":"https://doi.org/10.4337/9781785365324.00010","url":null,"abstract":"","PeriodicalId":407639,"journal":{"name":"Research Handbook on Intellectual Capital and Business","volume":"26 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131126729","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Novel Approaches","authors":"","doi":"10.4337/9781785365324.00023","DOIUrl":"https://doi.org/10.4337/9781785365324.00023","url":null,"abstract":"","PeriodicalId":407639,"journal":{"name":"Research Handbook on Intellectual Capital and Business","volume":"217 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"117301597","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}