INTELLECTUAL CAPITAL: A VALUABLE EFFECTIVE CAPITAL FOR INTA

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ASHNA M.; YOUSEFI HAMID REZA; SADEGHI FARZANEH

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Journal: Journal of Tax Research Year:2009 | Volume:NEW SERIES - 17 | Issue:6 (54) Page(s): 139-155

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Information Journal Paper

Title

INTELLECTUAL CAPITAL: A VALUABLE EFFECTIVE CAPITAL FOR INTA

Author(s)

ASHNA M. | YOUSEFI HAMID REZA | SADEGHI FARZANEH | Issue Writer Certificate

Keywords

INTELLECTUAL CAPITALQ2

HUMAN CAPITALQ2

STRUCTURAL CAPITALQ2

CUSTOMER CAPITALQ3

Abstract

Nowadays, all organizations are required both to measure and manage their intangible assets and to continuously promote these assets in order to maximize the conditions needed for achieving their goals and objectives. Organizations which are not able to continuously promote their knowledge-based assets will inevitably sacrifice their survival. In this research we have studied such issues as the classification of organizations’ assets, definition of INTELLECTUAL CAPITAL, the rationales behind focusing on INTELLECTUAL CAPITAL and on measuring it, restrictions of traditional accounting systems, models and approaches to the measurement of INTELLECTUAL CAPITAL, and (dis)advantages of internal / external reporting of INTELLECTUAL CAPITAL. Research findings obtained indicate that the organizations’ achievement is a function of their ability in managing their intangible assets. In order to manage these assets, we should first identify and measure them. Since the Iranian National Tax Administration’s duties are governance-based in nature and since this organization is expected to provide for a considerable portion of the government revenues, it is obliged to identify, assess, and manage its intangible assets in order to make it possible to plan for making optimal use of these resources.

Cites

EVALUATING THE EFFECTS OF MARKET ORIENTATION ON SUCCESSFULNESS OF A NEW PRODUCT WITH REGARD TO THE MEDIATING ROLE OF INTELLECTUAL CAPITAL AND ORGANIZATIONAL LEARNING CAPABILITY

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APA: Copy

ASHNA, M., YOUSEFI, HAMID REZA, & SADEGHI, FARZANEH. (2009). INTELLECTUAL CAPITAL: A VALUABLE EFFECTIVE CAPITAL FOR INTA. TAX JOURNAL, NEW SERIES - 17(6 (54)), 139-155. SID. https://sid.ir/paper/89693/en

Vancouver: Copy

ASHNA M., YOUSEFI HAMID REZA, SADEGHI FARZANEH. INTELLECTUAL CAPITAL: A VALUABLE EFFECTIVE CAPITAL FOR INTA. TAX JOURNAL[Internet]. 2009;NEW SERIES - 17(6 (54)):139-155. Available from: https://sid.ir/paper/89693/en

IEEE: Copy

M. ASHNA, HAMID REZA YOUSEFI, and FARZANEH SADEGHI, “INTELLECTUAL CAPITAL: A VALUABLE EFFECTIVE CAPITAL FOR INTA,” TAX JOURNAL, vol. NEW SERIES - 17, no. 6 (54), pp. 139–155, 2009, [Online]. Available: https://sid.ir/paper/89693/en

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