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Measurement of intellectual capital in agricultural enterprises: a case study in Poland

Author

Listed:
  • Magdalena Kozera-Kowalska

    (Poznan University of Life Science)

  • Rafal Baum

    (Poznan University of Life Sciences)

Abstract

This paper discusses the possible ways of measuring intellectual capital in agricultural enterprises. Of the many available methods, VAIC? by A. Puli? was assumed to be the most useful one. It was implemented for the purposes of research and to enable an empirical verification based on financial data of 148 agricultural enterprises. The analysis of results and the discovered deviations from substantive findings resulted in proposing a new indicator of Intellectual Sources of Value Added (ISVA) which was empirically verified using the same sample of businesses. The results suggest that ISVA provides a much more realistic reflection of the processes of value added creation from intellectual capital in agricultural enterprises. It also demonstrates that new value is created in a context of complementarity between tangible and intangible inputs which together provide the agricultural enterprises with a key to growth of efficiency.

Suggested Citation

  • Magdalena Kozera-Kowalska & Rafal Baum, 2018. "Measurement of intellectual capital in agricultural enterprises: a case study in Poland," Proceedings of Economics and Finance Conferences 6910142, International Institute of Social and Economic Sciences.
    • Handle: RePEc:sek:iefpro:6910142
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    File URL: https://iises.net/proceedings/10th-economics-finance-conference-rome/table-of-content/detail?cid=69&iid=015&rid=10142
    File Function: First version, 2018
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    Cited by:

    1. Magdalena Kozera-Kowalska, 2020. "Intellectual Capital: ISVA, the Alternative Way of Calculating Creating Value in Agricultural Entities—Case of Poland," Sustainability, MDPI, vol. 12(7), pages 1-19, March.

    More about this item

    Keywords

    intellectual capital; value added; agricultural holding performance; micro analysis of farms; intellectual capital measurement;
    All these keywords.

    JEL classification:

    • G32 - Financial Economics - - Corporate Finance and Governance - - - Financing Policy; Financial Risk and Risk Management; Capital and Ownership Structure; Value of Firms; Goodwill
    • L25 - Industrial Organization - - Firm Objectives, Organization, and Behavior - - - Firm Performance
    • O12 - Economic Development, Innovation, Technological Change, and Growth - - Economic Development - - - Microeconomic Analyses of Economic Development

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