A Human Capital-Driven Framework and the Role of Technological Capital in Measuring Intellectual Capital

13 Pages Posted: 28 Jul 2008 Last revised: 4 Mar 2015

Shulien Chang

Ming Chuan University

Jasper Hsieh

Graduate Arts Management Program, Theater Art Department

Date Written: July 28, 2008

Abstract

This research applies a modified framework for measuring the value creation efficiency of business organization. Adapting the Value Added Intellectual Coefficient (VAICTM) Method, a model that emphasizes Human Capital as a primary driver for value creation is proposed and empirically tested. The role of Technological Capital, consists of R&D and intellectual property, is also examined. The study is conducted within the Information Technology Industry in Taiwan and data is generated from the annual reports of public listed firms covering a period from 2001 to 2007. The result finds Human Capital significant in arbitrating the relationship between market performance and various IC components. The paper adds a different perspective to research in Intellectual.

Keywords: intellectual capital, human capital, structural capital, social capital, technological capital

Suggested Citation

Chang, Shulien and Hsieh, Jasper, A Human Capital-Driven Framework and the Role of Technological Capital in Measuring Intellectual Capital (July 28, 2008). Available at SSRN: https://ssrn.com/abstract=1182782 or http://dx.doi.org/10.2139/ssrn.1182782

SHULIEN CHANG

Ming Chuan University ( email )

250 Zhong-Shan N. Rd. Sec. 5
Taipei, 111
Taiwan
886-2-28824564#2860 (Phone)

Jasper Hsieh (Contact Author)

Graduate Arts Management Program, Theater Art Department ( email )

70 Lien-hai Rd.
Kaohsiung, 80743
Taiwan
07-5252000 (Phone)

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