Extended VAIC model: measuring intellectual capital components

Abstract

Purpose In the intellectual capital (IC) literature, only a few studies have analyzed the relationships among the components of IC and organizational success. This study sets out to extend the current models to provide further insight into the role of IC in organizational performance. Design/methodology/approach The study provides a theoretical discussion designed to push the measurement of IC into a more rigorous and comprehensive domain. Findings As this is a theoretical paper, several hypotheses are presented for testing in the future. Practical implications Recognizing the most influential elements of IC on organizational performance would help organizations to understand better the organizational capabilities they possess. In addition, the suggested extension would enable researchers to use archival resources to do cross‐company comparisons. Originality/value The suggested extension to the VAIC model builds on several IC models that have not been well‐connected in the literature previously.

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