Miguel Penarreta, Reinaldo Armas, Mercedes Teijeiro
{"title":"VAIC模型视角下教育私人银行智力资本效率研究","authors":"Miguel Penarreta, Reinaldo Armas, Mercedes Teijeiro","doi":"10.23919/cisti54924.2022.9820595","DOIUrl":null,"url":null,"abstract":"This paper uses the Value-Added Intellectual Capital Coefficient (VAIC™) to measure the efficiency of intellectual capital in 15 private banks in Ecuador for the years 2003 to 2020. The results showed that the value of VAIC is in the range of 1.80 to 3.30. The banks based on the intellectual capital efficiency index showed that only 40% are within the successful category and that human capital efficiency was more influential in generating value. The results allow management to evaluate the efficiency of the types of capital in the banks.","PeriodicalId":187896,"journal":{"name":"2022 17th Iberian Conference on Information Systems and Technologies (CISTI)","volume":"6 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2022-06-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"Intelectual Capital Efficiency in Ecuatorian Private Banking Under The Perspective of the VAIC Model\",\"authors\":\"Miguel Penarreta, Reinaldo Armas, Mercedes Teijeiro\",\"doi\":\"10.23919/cisti54924.2022.9820595\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"This paper uses the Value-Added Intellectual Capital Coefficient (VAIC™) to measure the efficiency of intellectual capital in 15 private banks in Ecuador for the years 2003 to 2020. The results showed that the value of VAIC is in the range of 1.80 to 3.30. The banks based on the intellectual capital efficiency index showed that only 40% are within the successful category and that human capital efficiency was more influential in generating value. The results allow management to evaluate the efficiency of the types of capital in the banks.\",\"PeriodicalId\":187896,\"journal\":{\"name\":\"2022 17th Iberian Conference on Information Systems and Technologies (CISTI)\",\"volume\":\"6 1\",\"pages\":\"0\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2022-06-22\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"2022 17th Iberian Conference on Information Systems and Technologies (CISTI)\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.23919/cisti54924.2022.9820595\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"2022 17th Iberian Conference on Information Systems and Technologies (CISTI)","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.23919/cisti54924.2022.9820595","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
Intelectual Capital Efficiency in Ecuatorian Private Banking Under The Perspective of the VAIC Model
This paper uses the Value-Added Intellectual Capital Coefficient (VAIC™) to measure the efficiency of intellectual capital in 15 private banks in Ecuador for the years 2003 to 2020. The results showed that the value of VAIC is in the range of 1.80 to 3.30. The banks based on the intellectual capital efficiency index showed that only 40% are within the successful category and that human capital efficiency was more influential in generating value. The results allow management to evaluate the efficiency of the types of capital in the banks.
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