Intellectual Capital Measurement Model for Iran by Fuzzy Delphi

Iranian Journal of Accounting, Auditing and Finance

دوره 5، شماره 1 - شماره پیاپی 14، خرداد 2021، صفحه 49-61   

نوع مقاله: Original Article

شناسه دیجیتال (DOI): 10.22067/ijaaf.2021.69329.1024

نویسندگان

Ali Saghafi؛ Mohammad Mahdi Mirzaei Abbas Abad^*

Department of Accounting, Allameh Tabatabaei University, Tehran, Iran

چکیده

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.

کلیدواژه‌ها

intellectual capital؛ human capital؛ relational capital؛ structural capital

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