Intellectual Capital Measurement Model for Iran by Fuzzy Delphi

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SAGHAFI ALI; Mirzaei Abbas Abad Mohammad Mahdi

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Journal Paper

Paper Information

Journal: IRANIAN JOURNAL OF ACCOUNTING, AUDITING AND FINANCE Year:2021 | Volume:5 | Issue:1 (14) Page(s): 49-61

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Information Journal Paper

Title

Intellectual Capital Measurement Model for Iran by Fuzzy Delphi

Author(s)

SAGHAFI ALI | Mirzaei Abbas Abad Mohammad Mahdi | Issue Writer Certificate

Keywords

intellectual capital

human capital

relational capital

structural capital

Abstract

The portion of non-physical capital like knowledge in the corporations' value has been consistently increasing in the last three decades. However, the measurement for these factors has always been under question. The intellectual capital (IC) measurement models were a solution for the measurement. This study proposed a measurement model for IC in Iran. After reviewing and summarizing the other methods' dimensions and measures, it used two qualitative methods. In the first step, some in-depth interviews were done. The interviewees were provided with the detail of the previous models' summary. Their ideas were used to limit the number of variables in the next step. Then a group of 97 experts was asked to fulfill a questionnaire. Finally, the questionnaires were analyzed by the Fuzzy Delphi method. The result shows a measurement model with three dimensions (human, relational and structural capital), eight components, and 21 indicators (measures). This model is the first model, which is designed based on the Iranian experts' ideas. Furthermore, the first model provides all the model's indicators, components, and dimensions.

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APA: Copy

SAGHAFI, ALI, & Mirzaei Abbas Abad, Mohammad Mahdi. (2021). Intellectual Capital Measurement Model for Iran by Fuzzy Delphi. IRANIAN JOURNAL OF ACCOUNTING, AUDITING AND FINANCE, 5(1 (14)), 49-61. SID. https://sid.ir/paper/1035876/en

Vancouver: Copy

SAGHAFI ALI, Mirzaei Abbas Abad Mohammad Mahdi. Intellectual Capital Measurement Model for Iran by Fuzzy Delphi. IRANIAN JOURNAL OF ACCOUNTING, AUDITING AND FINANCE[Internet]. 2021;5(1 (14)):49-61. Available from: https://sid.ir/paper/1035876/en

IEEE: Copy

ALI SAGHAFI, and Mohammad Mahdi Mirzaei Abbas Abad, “Intellectual Capital Measurement Model for Iran by Fuzzy Delphi,” IRANIAN JOURNAL OF ACCOUNTING, AUDITING AND FINANCE, vol. 5, no. 1 (14), pp. 49–61, 2021, [Online]. Available: https://sid.ir/paper/1035876/en

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