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.
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