Title: Potential of value systems according to the VAIC™ method

Authors: Manfred Bornemann

Addresses: Karl Franzens University Graz, Department of International Management, Universitatsstrasse 15/G1, 8010 Graz, Austria

Abstract: After having found an empirical correlation between balance sheet data and expenditure for the Intellectual Potential of a company on a macro level, we are now examining the employability of the Value Added Intellectual Potential method (VAIP / VAIC™) to the micro level. Therefore, we use a process organisation oriented approach to classify intra-company actions, which are the base for a more detailed analysis. With the help of the VAICল method and the Value Added Chain Matrix, we hope to develop a new consciousness of managing intangible assets.

Keywords: intellectual potential; intellectual capital; new economy; value added; indicator; benchmark; value chain; human resources; knowledge management.

DOI: 10.1504/IJTM.1999.002781

International Journal of Technology Management, 1999 Vol.18 No.5/6/7/8, pp.463-475

Published online: 06 Jul 2003 *

Full-text access for editors Full-text access for subscribers Purchase this article Comment on this article