Study of the Relationship betweenIntellectual Capital and Economic Performance of Saidal Complex Using VAICmodel for the period(2010-2020)

الملخص

This study aims to investigate the impact of the efficiency of the components of intellectual capital
of the Sidal complex on its economic performance during the period (2010-2020).Through the role
played by intellectual capital with its various elements in the continuity and success of
enterprises.As it distinguishes enterprises in providing information that improves the quality of
accounting information provided by investors, current and prospective creditors and other
stakeholders to make sound decisions. The analytical descriptive approach was used with a case
study of an institution quoted on the Algiers Stock Exchange, by examining the correlation and
regression relationship between the efficiency of intellectual capital and the average economic
performance. The study reached a set of results, the most important of which are: we found a weak
inverse correlation of working capital efficiency over average economic performance, and a strong
inverse correlation between structural capital efficiency and average economic performance in the
Saidal complex. There is a very poor correlation between human capital and average economic
performance.