Strategic Management Thought

Intellectual Capital Measurement Model for Iranian Organizations

Authors

1 Assistant Professor, School of Management, Al-Zahra University, Tehran, Iran

2 PhD Student in Public Administration, University of Tehran, Qom Campus, Qom, Iran

Abstract

The purpose of this paper is to provide a measurement model for intellectual capital in Iranian companies. Through context analyses of financial statements the paper collects and categorizes intellectual capital measures. These measures were confirmed by experts through questionnaire. The paper shows that Iranian organizations use 89 measures to evaluate their intellectual capital, while organizations in other countries use 254 measures. The paper gives the Iranian Organizations (Public and Private) a model to measure their intellectual capital and report it to stockholders. Also managers can use this model to specify and develop the intellectual capital of their organizations. It uses a new method (context analysis) to identify the intellectual capital measures and introduces a model to evaluate Iranian organizations’ intellectual capital.

Keywords

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Strategic Management Thought
Volume 1, Issue 2 - Serial Number 2
October 2007
Pages 127-150
  • Receive Date: 20 June 2007
  • Revise Date: 23 September 2007
  • Accept Date: 23 September 2007