Accreditation of the instrument for measuring intellectual capital accounting in Iran based on partial least squares approach based on agency theory

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FIROOZNIA AMIR; DADASHI IMAN; Gholamnia Roshan Hamid Reza

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Journal Paper

Paper Information

Journal: JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING Year:2019 | Volume:8 | Issue:31 Page(s): 69-83

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Title

Accreditation of the instrument for measuring intellectual capital accounting in Iran based on partial least squares approach based on agency theory

Author(s)

FIROOZNIA AMIR | DADASHI IMAN | Gholamnia Roshan Hamid Reza | Issue Writer Certificate

Keywords

ReportingQ2

Intellectual CapitalQ2

Minimal Sartial SquaresQ1

ValidationQ1

Agency theoryQ1

Abstract

In recent decades, companies have paid special attention to measuring Intellectual Capital for Reporting to users. On the other hand, based on agency and signaling theory companies are keen to improve the quality of their information. Increasing the quality of financial Reporting can have important economic outcomes. The purpose of this study was to investigate the factor structure, reliability and validity of the instrument for measuring the Reporting of Intellectual Capital in Iran. In this descriptive-correlational study, 112 managers and experts of knowledge based companies were selected by cluster sampling. The algorithm of data analysis by partial least squares method, which includes: evaluation of measurement models (Cronbach's alpha, composite reliability, convergent and divergent validity) and fitting of structural model (factor load coefficients, path coefficients and determination coefficient, model prediction model, goodness Fit) was used to assess the five components of "importance and context, Reporting components (human capital, capital structure, communicative capital), measurement method, Reporting method, Reporting outcome", the instrument for measuring the Reporting of Intellectual Capital in Iran. The fitting of both parts of the data algorithm and the results of confirmatory factor analysis also showed the desirability and acceptability of the structure at the level of indicators and components. According to the results of this study, Persian version of the instrument for measuring the Reporting of Intellectual Capital in Iran, has a good structure in the knowledge society society and it can be used to measure and measure the components and indicators of Intellectual Capital and facilitation In understanding the effect of Intellectual Capital on the economic consequences of knowledge-based companies.

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APA: Copy

FIROOZNIA, AMIR, DADASHI, IMAN, & Gholamnia Roshan, Hamid Reza. (2019). Accreditation of the instrument for measuring intellectual capital accounting in Iran based on partial least squares approach based on agency theory. JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING, 8(31 ), 69-83. SID. https://sid.ir/paper/403095/en

Vancouver: Copy

FIROOZNIA AMIR, DADASHI IMAN, Gholamnia Roshan Hamid Reza. Accreditation of the instrument for measuring intellectual capital accounting in Iran based on partial least squares approach based on agency theory. JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING[Internet]. 2019;8(31 ):69-83. Available from: https://sid.ir/paper/403095/en

IEEE: Copy

AMIR FIROOZNIA, IMAN DADASHI, and Hamid Reza Gholamnia Roshan, “Accreditation of the instrument for measuring intellectual capital accounting in Iran based on partial least squares approach based on agency theory,” JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING, vol. 8, no. 31 , pp. 69–83, 2019, [Online]. Available: https://sid.ir/paper/403095/en

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