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Performance of intellectual capital in Indian healthcare sector

Author

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  • Sriranga Vishnu
  • Vijay Kumar Gupta

Abstract

Measurement of intellectual capital efficiency and its impact on the financial performance of companies is a commonly researched domain. A significant section of researchers have used the Value Added Intellectual Coefficient (VAIC™) model - an accounting data-based measurement model, for this purpose. However, the contemporary literature criticises this model for non-inclusion of relational capital and perfect interdependency between intellectual capital components. This study addresses these shortcomings by presenting an extended and modified version of the VAIC™ model. Relational capital has been added as a new variable. This new model has been tested on the healthcare firms of India. A comparative analysis of the two models has also been done. Regression results do not encourage the inclusion of relational capital in VAIC™. During comparative study, the coefficient of determination values suggest that the proposed model may be preferred over VAIC™ for all the three performance variables - return on assets, return on equity and return on sales. These findings have academic as well as practical implications.

Suggested Citation

  • Sriranga Vishnu & Vijay Kumar Gupta, 2015. "Performance of intellectual capital in Indian healthcare sector," International Journal of Learning and Intellectual Capital, Inderscience Enterprises Ltd, vol. 12(1), pages 47-60.
    • Handle: RePEc:ids:ijlica:v:12:y:2015:i:1:p:47-60
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    Citations

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    Cited by:

    1. Ahmed Jinjiri Bala & Aminu Hassan & Kabiru Isa Dandago & Attahir Babaji Abubakar & Zaharaddeen Salisu Maigoshi, 2021. "On the relationship between intellectual capital efficiency and firm value: evidence from the Nigerian oil and gas downstream sector," International Journal of Learning and Intellectual Capital, Inderscience Enterprises Ltd, vol. 18(3), pages 222-251.
    2. Vincenzo Scafarto & Tamanna Dalwai & Federica Ricci & Gaetano della Corte, 2023. "Digitalization and Firm Financial Performance in Healthcare: The Mediating Role of Intellectual Capital Efficiency," Sustainability, MDPI, vol. 15(5), pages 1-16, February.

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