Impact of the value-added intellectual coefficient and its components on overall performance of selected European companies

• Autorzy: Mrazkova S. , Perzelova I. , Glova J.

Identyfikatory

DOI

10.17512/pjms.2016.14.2.15

Warianty tytułu

PL

Wpływ współczynnika intelektualnej wartości dodanej i jego składników na ogólną produktywność wybranych europejskich przedsiębiorstw

• Języki publikacji: EN

Abstrakty

EN

This paper discusses intellectual capital as one of the key determinants of companies’ competitiveness and its future development. The purpose of this research is to identify the performance of intellectual capital measured by Value Added Intellectual Coefficient (VAIC™) in selected European companies, to empirically estimate the relationship between intellectual capital performance and overall performance of these companies, and examine the role of various intellectual capital components. Intellectual capital shows to have significant influence on ROE and employees’ productivity but the analysis casts doubt on the VAIC as a proper measure of intellectual capital, at least from the value perspective view.

PL

Niniejszy artykuł omawia kapitał intelektualny jako jedną z kluczowych determinant konkurencyjności przedsiębiorstw i ich przyszłego rozwoju. Celem niniejszego badania jest określenie wpływu kapitału intelektualnego mierzonego poprzez współczynnik intelektualnej wartości dodanej (VAIC™) w wybranych europejskich przedsiębiorstwach, w celu empirycznego oszacowania zależności między wydajnością kapitału intelektualnego a ogólną produktywnością przedsiębiorstw oraz zbadania roli różnych składników kapitału intelektualnego. Kapitał intelektualny ma istotny wpływ na ROE oraz produktywność pracowników, ale przeprowadzona analiza rzuca cień wątpliwości na matodę VAIC jako właściwą miarę kapitału intelektualnego, przynajmniej z punktu widzenia wartości.

Słowa kluczowe

EN

knowledge economy; intellectual capital; VAIC™; company performance; software company

PL

gospodarka oparta na wiedzy; kapitał intelektualny; VAIC™; produktywność przedsiębiorstwa; producent oprogramowania

• Wydawca: Czestochowa University of Technology
• Czasopismo: Polish Journal of Management Studies
• Rocznik: 2016
• Tom: Vol. 14, No. 2
• Strony: 161--171
• Opis fizyczny: Bibliogr. 30 poz., tab.

Twórcy

autor

Mrazkova S.

• Technical University in Košice, Faculty of Economics

autor

Perzelova I.

• Technical University in Košice, Faculty of Economics

autor

Glova J.

• Technical University in Košice, Faculty of Economics

Bibliografia

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Uwagi

Opracowanie ze środków MNiSW w ramach umowy 812/P-DUN/2016 na działalność upowszechniającą naukę (zadania 2017).