Designing an Intellectual Capital Evaluation Model in Knowledge-Based Companies

Seyyed Naghavi, MirAli; Khosravi, Mohamad; Dehghanan, Hamed; Nasehifar, Vahid

doi:10.22054/jmsd.2022.57755.3841

Document Type : Research Paper

Authors

¹ Professor, Department of Public Administration, Allameh Tabataba'i University, Tehran, Iran

² PhD Student, Business Management, Faculty of Management and Accounting, Allameh Tabataba'i University, Tehran, Iran

³ Assistant Professor, Faculty of Management and Accounting, Allameh Tabatabai University

⁴ Associate Professor, Faculty of Management and Accounting, Allameh Tabatabai University

https://doi.org/10.22054/jmsd.2022.57755.3841

Abstract

This research is a mixed-exploratory and goal-oriented, applied-developmental study and its purpose is to identify components, indicators, metrics to evaluate intellectual capital in knowledge-based companies. In the qualitative section, with the help of Semi-structured interviews, a deeper assessment of the perception and attitude of the target community was conducted. In addition, the necessary information about the research objectives was obtained by reviewing the research literature (field study) and through Delphi method and expert questionnaire by 12 professors, experts and managers of knowledge-based companies, the conceptual model was approved and the questionnaire was finalized for testing. . In the quantitative part of the research, the data obtained from the qualitative part were compiled in the form of a questionnaire and completed by 153 managers of knowledge-based companies located in Tehran Science and Technology Park. Finally, four components of human capital - structural capital - communication capital - innovation capital and 17 The index and 78 related metrics were identified and classified and the relationships between the components were evaluated and finalized using the structural equation model.

Keywords

References

Ahmadifar, M. , & Rahmani, B. (1395). Investigating the effect of knowledge sharing on organizational performance with the mediating role of intellectual capital in knowledge-based companies in Lorestan province.2^th International Conference on Economics, Management, Accounting, with a value creation approach.

Amani, M. & Amini, Z. (1390). Analyzing the Challenges of Academic Knowledge-Based Companies and Preventive Solutions. Scientific Journal for the Promotion of Studies in the World of Color, 1(1) .

Bani Mahd, B & Ghanbariha, Z. (1390). The relationship between intellectual capital, company size, profitability and capital structure in companies listed on the Tehran Stock Exchange. Journal of Financial Knowledge of Securities Analysis, No. 11.

Bontis, N., Crossan, M. and Hulland, j. (2011). " Managing an organizational learning system by aligning stocks and flows". Journal of Management Studies. Vol. 39 No. 4 June,pp:437-466.

Chen, J. , Zhu, Z. , and Xie, H. Y. (2004). " Measuring Intellectual Capital: A new Model and Empirical Study". Journal of Intellectual Capital vol. 5 No. 1 pp: 195-212.

Cleary, P. , & Quinn, M. (2016). Intellectual capital and business performance: An exploratory study of the impact of cloud-based accounting and finance infrastructure. Journal of Intellectual Capital, 17(2), 255-278.

Dilami, z. Ramezani, M. (1391). The effect of intellectual capital on the quality of financial information of companies listed on the Tehran Stock Exchange. Quarterly Journal of Financial Knowledge, Securities Analysis, 6(18).

Ghorbandost, M.(. (1397 Investigating the effect of intellectual capital, with the mediating role of knowledge management and cultural capital on the performance of the organization in terms of the BSC model studied: General Department of Youth Sports of Guilan Province. Master Thesis, Sports Management, Mehr Higher Education Institute.

Giju, G. C. , Badea, L. , RUIZ, V. R. L. , & PEÑA, D. N. (2010).

Hamidi, N. (1396). Evaluate the efficiency of intellectual capital of knowledge-based companies in drug production using data envelopment analysis and audit analysis. Master Thesis, Entrepreneurship Management, Kharazmi University.

IsfentiSadalia, Arlina NurbaityLubis. (2015). Discriminant Analysis of Intellectual Capital Model of State University in Medan. Procedia - Social and Behavioral Sciences Volume 211, 25 November 2015, Pages 476-480

Jason H. Gilbert, DianeVon Ah, Marion. 2017. Organizational intellectual capital and the role of the nurse manager: A proposed conceptual model. Nursing Outlook Volume 65, Issue 6, November–December 2017, Pages 697-710.

Khalili, Y. (1396). Designing an intellectual capital reporting model in Iranian universities. Ph.D. dissertation. Department of Accounting, Mazandaran University.

Kianto, A. , Andreeva, T. , & Pavlov, Y. (2013). The impact of intellectual capital management on company competitiveness and financial performance. Knowledge Management Research & Practice, 11(2), 112-122.

Mehralian, G. , Rasekh, H. R. , Akhavan, P. , & Ghatari, A. R. (2013). Prioritization of intellectual capital indicators in knowledge-based industries: Evidence from pharmaceutical industry. International Journal of Information Management, 33(1), 209-216.

Mirkamali, S. & others. (1390). Investigating the status of knowledge management in knowledge-based companies located in knowledge-based companies located in Isfahan Scientific and Research Town. Quarterly Journal of Parks and Growth Centers, 7 (28).

Mirtavousi, S. & Dehghan, R. (1394). The role of intellectual capital in the emergence of entrepreneurship and academic knowledge-based activities and its measurement methods. International Conference on Management, Economics and Financial Systems.

Mohamadpor, H ( (1396. Providing a model of intellectual capital based on knowledge management in SME industries in Fars province. Master Thesis, Department of Industrial Management, Islamic Azad University, Marvdasht Branch.

M-YYusliza, Jing YiYong. ImranTanveerc, Ramayah, JuhariNoor, Faeza haZikri Muhammad. 2020. A structural model of the impact of green intellectual capital on sustainable performance. Journal of Cleaner Production Volume 249, 10 March 2020, 119334.

Qaderifar, A. (1397). Pattern of commercialization of emerging technologies in knowledge-based companies. PhD Thesis, Department of Technology Management, Allameh Tabatabai University.

Sarabi, A. (1394). Intellectual capital and talent management in professional and knowledge-based service companies. 8^th National Conference and 2^th International Conference on Knowledge Management.

Sydler, R. , Haefliger, S. , & Pruksa, R. (2014). Measuring intellectual capital with financial figures: Can we predict firm profitability?. European Management Journal, 32(2), 244-259.

Talebi, M. (1397). Assess and evaluate the difference between business intelligence between knowledge-based companies and other companies. Master Thesis. Department of Business Management, Islamic Azad University, Ardakan Branch.

Tsui, E. , Wang, W. M. , Cai, L. , Cheung, C. F. , & Lee, W. B. (2014). Knowledge-based extraction of intellectual capital-related information from unstructured data. Expert systems with Applications, 41(4), 1315-1325.

Wang, Z. , Wang, N. , & Liang, H. (2014). Knowledge sharing, intellectual capital and firm performance. Management decision, 52(2), 230-258.

Yazdi, A. & Taghizadeh, R. & Tahari Mehrjerdi, M. (1392). Investigating the performance of artificial neural networks in predicting the efficiency of intellectual capital of companies listed on the Tehran Stock Exchange (Case study: companies in the automotive industry and parts manufacturing). Journal of Financial Engineering and Securities Management, No. 16.

Management Studies in Development and Evolution

Designing an Intellectual Capital Evaluation Model in Knowledge-Based Companies

References

References

Volume 31, Issue 105 - Serial Number 105
September 2022
Pages 31-64

Designing an Intellectual Capital Evaluation Model in Knowledge-Based Companies

References

References

Volume 31, Issue 105 - Serial Number 105September 2022Pages 31-64

Volume 31, Issue 105 - Serial Number 105
September 2022
Pages 31-64