مجلة بحوث الإدارة والاقتصاد
Volume 6, Numéro 4, Pages 89-107
2024-12-31

Impact Of Intellectual Capital On Economic Performance: A Case Study Of El-aurassi Hotel Chain Using Vaic Model(2010-2020)

Authors : Tamrabet Zeyneb . Kiheli Aicha Selma . Tagraret Yazid .

Abstract

This study seeks to illustrate how intellectual capital influences economic performance, employing theValue Added Intellectual Coefficient Model (VAIC) in a case analysis of the El-Aurassi hotel chain spanning the years 2010 to 2020. The efficacy of intellectual capital has been measured through its key components, including human capital efficiency, structural capital efficiency, and working capital efficiency. Economic performance is gauged through growth, productivity, profitability indicators, and technological utilization. Employing an experimental approach, the study focuses on the El-Aurassi Chain Hotel listed on the Algiers Stock Exchange. The findings affirm a statistically significant impact of intellectual capital on the economic performance of the El-Aurassi Hotel chain throughout the period from 2010 to 2020.

Keywords

Efficiency of intellectual capital ; VAIC model ; Economic performance ; El-Aurassi Chain Hotel.