Intellectual Capital Measurement and Reporting Model in Iran
In recent years, the role of non-physical resources in creating consistent value and sustainable profitability in organizations has significantly increased and intellectual capital as a concept that reflects the knowledge, skills and other intangible resources in the organization has received a lot...
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| Format: | Article |
| Language: | fas |
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Alzahra University
2022-09-01
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| Series: | پژوهشهای تجربی حسابداری |
| Subjects: | |
| Online Access: | https://jera.alzahra.ac.ir/article_6533_35114177008ec4c10592e4ab8edcdc05.pdf |
| _version_ | 1797955980054495232 |
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| author | Ali Saghafi Mohammad Mahdi Mirzaei Abbas Abad |
| author_facet | Ali Saghafi Mohammad Mahdi Mirzaei Abbas Abad |
| author_sort | Ali Saghafi |
| collection | DOAJ |
| description | In recent years, the role of non-physical resources in creating consistent value and sustainable profitability in organizations has significantly increased and intellectual capital as a concept that reflects the knowledge, skills and other intangible resources in the organization has received a lot of attention. Although the definition of intellectual capital is consistent with the concept of intangible assets, due to the lack of a comprehensive and coherent model, information about it has not found a place in the financial statements. Therefore, this study presents a model for measuring and reporting intellectual capital in Iran to provide a suitable tool for managing intellectual capital and creating a competitive advantage in Iranian companies and organizations. This study first identifies the dimensions, components, and indicators of measuring intellectual capital by comparatively examining the existing theoretical and experimental foundations. Then, by adopting a qualitative method and analyzing the content of semi-structured interviews, the initial findings are corrected and finally, by collecting and analyzing 97 questionnaires by fuzzy Delphi method, the final model is presented. The results of the this study indicate 3 dimensions (human, structural and relational capital), 8 components and 21 indicators for measuring and reporting intellectual capital in Iran. |
| first_indexed | 2024-04-10T23:42:47Z |
| format | Article |
| id | doaj.art-90ccb27b3f184c9c902ef7b0404cc6a4 |
| institution | Directory Open Access Journal |
| issn | 2251-8509 2538-1520 |
| language | fas |
| last_indexed | 2024-04-10T23:42:47Z |
| publishDate | 2022-09-01 |
| publisher | Alzahra University |
| record_format | Article |
| series | پژوهشهای تجربی حسابداری |
| spelling | doaj.art-90ccb27b3f184c9c902ef7b0404cc6a42023-01-11T06:16:04ZfasAlzahra Universityپژوهشهای تجربی حسابداری2251-85092538-15202022-09-0112312010.22051/jera.2021.36265.28696533Intellectual Capital Measurement and Reporting Model in IranAli Saghafi0Mohammad Mahdi Mirzaei Abbas Abad1Professor, Department of Accounting, Allameh Tabataba'i University, Tehran, IranPh.D. Candidate in Accounting, Allameh Tabataba'i University, Tehran, IranIn recent years, the role of non-physical resources in creating consistent value and sustainable profitability in organizations has significantly increased and intellectual capital as a concept that reflects the knowledge, skills and other intangible resources in the organization has received a lot of attention. Although the definition of intellectual capital is consistent with the concept of intangible assets, due to the lack of a comprehensive and coherent model, information about it has not found a place in the financial statements. Therefore, this study presents a model for measuring and reporting intellectual capital in Iran to provide a suitable tool for managing intellectual capital and creating a competitive advantage in Iranian companies and organizations. This study first identifies the dimensions, components, and indicators of measuring intellectual capital by comparatively examining the existing theoretical and experimental foundations. Then, by adopting a qualitative method and analyzing the content of semi-structured interviews, the initial findings are corrected and finally, by collecting and analyzing 97 questionnaires by fuzzy Delphi method, the final model is presented. The results of the this study indicate 3 dimensions (human, structural and relational capital), 8 components and 21 indicators for measuring and reporting intellectual capital in Iran.https://jera.alzahra.ac.ir/article_6533_35114177008ec4c10592e4ab8edcdc05.pdfintellectual capitalhuman capitalrelational capitalstructural capital |
| spellingShingle | Ali Saghafi Mohammad Mahdi Mirzaei Abbas Abad Intellectual Capital Measurement and Reporting Model in Iran پژوهشهای تجربی حسابداری intellectual capital human capital relational capital structural capital |
| title | Intellectual Capital Measurement and Reporting Model in Iran |
| title_full | Intellectual Capital Measurement and Reporting Model in Iran |
| title_fullStr | Intellectual Capital Measurement and Reporting Model in Iran |
| title_full_unstemmed | Intellectual Capital Measurement and Reporting Model in Iran |
| title_short | Intellectual Capital Measurement and Reporting Model in Iran |
| title_sort | intellectual capital measurement and reporting model in iran |
| topic | intellectual capital human capital relational capital structural capital |
| url | https://jera.alzahra.ac.ir/article_6533_35114177008ec4c10592e4ab8edcdc05.pdf |
| work_keys_str_mv | AT alisaghafi intellectualcapitalmeasurementandreportingmodeliniran AT mohammadmahdimirzaeiabbasabad intellectualcapitalmeasurementandreportingmodeliniran |