Presentation of Multi-indexed Intellectual Capital Assessment Model

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NIKBAKHT MOHAMMAD REZA; DIANATI DEILAMI ZAHRA; MOMENI MANSOUR; AHMADI HOSSEIN

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Journal: The Financial Accounting and Auditing Researches Year:2021 | Volume:13 | Issue:49 Page(s): 1-30

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Title

Presentation of Multi-indexed Intellectual Capital Assessment Model

Author(s)

NIKBAKHT MOHAMMAD REZA | DIANATI DEILAMI ZAHRA | MOMENI MANSOUR | AHMADI HOSSEIN | Issue Writer Certificate

Keywords

Intellectual CapitalQ2

Intellectual Capital Measuring MethodsQ1

Multi-Criteria Decision MakingQ1

Abstract

Current age is the age of knowledge governance on corporates. The 21st century is known as the century of knowledge-oriented economy based on the Intellectual Capital. According to researchers, Intellectual Capital is the most important factor in creating value-added in companies and their performance. Therefore, measuring Intellectual Capital is of particular importance in measuring corporate performance. In this research, a multi-criteria model has been provided for evaluating Intellectual Capital Based on the judgmental sampling method and the availability of information, the sample consisted of 81 companies include: banks, automobiles and related parts, chemicals, investment and pharmaceuticals, and used financial and non-financial information. The research method used is mixed and value (qualitative) judgments is used in modeling; to test hypotheses, quantitative and qualitative methods. . Further evaluations of the proposed model show that given to the results of Friedman test on the questionnaire of experts’ survey, including 22 researchers familiar with the field of Intellectual Capital, they have more advantage for the proposed model than other indicators, and in the following, Spearman test shows a significant positive relationship among the results of the proposed model and the profitability of corporates across the industries(except investment), which is consistent with most research conducted in this area. Corporates active in the industries under study can utilize the results of this model for annual assessment of their Intellectual Capital, and take action for annual planning and evaluating management performance in terms of achieving the goals and aligning it with the corporate overall strategy in the field of Intellectual Capital through examining the model’ s components.

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APA: Copy

NIKBAKHT, MOHAMMAD REZA, DIANATI DEILAMI, ZAHRA, MOMENI, MANSOUR, & AHMADI, HOSSEIN. (2021). Presentation of Multi-indexed Intellectual Capital Assessment Model. THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES, 13(49 ), 1-30. SID. https://sid.ir/paper/403610/en

Vancouver: Copy

NIKBAKHT MOHAMMAD REZA, DIANATI DEILAMI ZAHRA, MOMENI MANSOUR, AHMADI HOSSEIN. Presentation of Multi-indexed Intellectual Capital Assessment Model. THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES[Internet]. 2021;13(49 ):1-30. Available from: https://sid.ir/paper/403610/en

IEEE: Copy

MOHAMMAD REZA NIKBAKHT, ZAHRA DIANATI DEILAMI, MANSOUR MOMENI, and HOSSEIN AHMADI, “Presentation of Multi-indexed Intellectual Capital Assessment Model,” THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES, vol. 13, no. 49 , pp. 1–30, 2021, [Online]. Available: https://sid.ir/paper/403610/en

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