ICAS Proceedings

ICAS Online Open-Access Proceedings Library

Arifatul Husna Mohd Ariff


Publication by same author

Abstract: The purpose of this paper is to review critically the intellectual capital (IC) measurement models found in the literature. In general, there are two broad approaches used in measuring IC: the direct and indirect methods. Each approach is reviewed by discussing the essence of the measurement models ...
Download PDF: Link
Abstract: The Value Added Intellectual Coefficient (VAIC) model has been widely used as an IC measurement tool as found in the literature. However, it is subject to critical review recently. This study attempts to examine the basic aspect of the VAIC model. This is achieved by a detail examination of the form...
Download PDF: Link

ICAS Online Proceedings Library