Potential of value systems according to the VAIC method

Article Abstract:

The reports of the largest 150 Austrian and 400 Croatian companies have been examined to test the hypothesis that companies who carefully monitor their intellectual potential tend to be more successful in the long run. The study used the value-added intellectual potential (VAIP/VAIC) method. The VAIP and VAIC methods use financial dimension figures that are subtracted from the total performance of the company expressed by value added. The resulting figure is approximated by the total payroll expenses including fringe benefits, social care and taxes.

Standards, Analysis, Evaluation, Organizational research, Value added, Human capital

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VAIC(TM) - an accounting tool for IC management

Article Abstract:

Issues concerning VAIC are discussed with emphasis on its development and use for intellectual capital. This accounting process, which is able to measure value creation and a firm's efficiency in this area, is described.

Methods

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Towards improved information disclosure on intellectual capital

Article Abstract:

Issues concerning intellectual capital(IC) are discussed with emphasis on improving information disclosure. The importance of including IC in accounting information and value creation is described.

Management

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